In a Duke University survey of 400 corporate financial executives, two out of five said they would use legal ways to book revenues early if that would help them meet earnings targets. More than one in five would adjust certain estimates or sell investments to book higher income. Comment on the ethics of both of these statements by the financial executives in the Duke survey.

Although in both statements less than half of respondents were willing to perform any of these practices, if a considerable number of graduates consider these actions as normal in order to achieve their objectives. Both actions are against ethics since they are based on fraudulent acts to achieve personal benefits regardless of the consequences that may entail. Any action that involves damage to a group of people based on an act of corruption can be called unethical and should lead to reflection and rethinking in the way in which the university exposes this issue to its students and how it encourages them to be ethical in their professional life.