Two factors that typically lead to ethical violations are relevance and timeliness of accounting information.

Ethical Violations

Ethical violations refer to actions or behavior that breach established codes of conduct or morality within a particular profession or community.

Relevance

The characteristic of financial information that makes it capable of influencing the decision-making process by helping users evaluate past, present, or future events.

Timeliness

The principle of providing information to users quickly enough for it to influence their decisions.