Which of These Is Not Generally Regarded as a Reason

Multiple Choice

Which of these is not generally regarded as a reason for the spate of dubious accounting practices by public companies which led to the enactment of the Sarbanes-Oxley Act in the USA and similar legislation in other jurisdictions?

A) Pressure on managers to meet investors' unrealistic expectations for continually rising profits.
B) Greed by executives.
C) Lack of accounting standards.
D) Too rapid growth financed by borrowing, which leads to a liquidity crisis.