Which of the following is LEAST LIKELY to represent a constraint on management's 'earnings management (Emy behaviour? 1. The fact that the difference between earnings and cash flows is only a matter of timing 2. The fact that the quality of management's communications serves as a signal of the forthrightness of management 3. The fact that companies have internal auditors working in their controller's office to assist the CFO with the development of the Financial Statements The fact that analysts develop a sense of the reporting personalities of the firms that they follow