Improper revenue recognition is the most common form of fraudulent financial reporting and is the most prevalent reason for accounting restatements...

Improper revenue recognition is the most common form of fraudulent financial reporting and is the most prevalent reason for accounting restatements for all of the following reasons except:

a. management faces pressure to meet revenue expectations.

b. revenue recognition is a complex process.

c. identification of performance obligations may require judgement.

d. revenue recognition is not prone to error because of management's focus on proper revenue recognition.