You are an accounting associate assisting a compliance officer of a large private company. The compliance officer recently investigated concerns about accounting irregularities in journal entries posted by an accounting manager. The complaint accuses the manager of manipulating results to increase net income. The compliance officer confirmed that the manager (who is a licensed CPA) did the following: Moved expenses to prepaid assets Changed depreciation methods Moved deferred revenue to standard revenue on the income statement Evaluate how the manager's adjustments created an ethical reporting violation