Option d. Stockholders are the primary victims of financial statement fraud.
A financial statement fraud, also referred as management fraud is rare but cause a huge financial loss at it. It can be identified when a company appears to have more assets or a solid financial base when in reality it is the opposite. This is to make the stockholders or investors get attracted to the company later getting deceived. So stockholders will be the primary victims of the financial statement fraud.
Learn more about financial statement fraud at https://brainly.com/question/20910754
#SPJ4
