Which of the following would be included in what is commonly referred to as employee fraud?

a$.$ A CEO intentionally omitting harmful and damaging disclosures to the financial statements

b$.$ Efforts of management to manage earnings with the intent to deceive investors and creditors

c$.$ A CFO creating long$-$term assets out of current expenses in an effort to boost performance and profitability reports

d$.$ All of the Above Would be Considered Employee Fraud

e$.$ None of the Above Would be Considered Employee Fraud