Fraudulent financlat reporting and misappropriation of assets differ in that fraudulent financial reporting is committed, usually bye Management, to deceive financial statement users while misappropriation of assets is committed agrinst an entity, most often by iemployees. Employees, to deceive financial statement users while misappropriation of assets is committed against an entity, most often by management. Both A \& B. None of the above. Which of the following marital statuses makes for the largest frauds (per median fraud)? Divorced Married Single Separated Fraud by senior management often has the following characteristics except: Top management deception Manipulation of the financial statements Kickbacks or bribes Pressure to earn year-end bonuses.