Answer
No doubt, Normand was in a difficult position. I am sure that he was concerned that if he failed to go along, it would affect his job performance negatively or that he might be terminated. These job pressures, time pressures, and peer pressures often lead individuals astray.
Work Step by Step
One individual noted a smilar case in a seminar on ethics sponsored by the CMA Society of Southern California early last year; attendees were asked if they had ever been pressured to make questionable entries. The speaker noted that to the best of his recollection, everybody raised a hand, and more than one had eventually chosen to resign. However, the hands of those who had chosen to resign were fewer than those who had been victims.
