According to Cressey's theory, non-shareable problems can arise due to which of the following?

Cressey's theory suggests that non-shareable problems are significant issues that individuals may face, which they cannot disclose to others, leading them into a potential path of committing fraud. Violation of ascribed obligations relates to the commitments and responsibilities that individuals feel are placed upon them by virtue of their roles, whether due to personal, professional, or social expectations. When such obligations are perceived to be threatened or violated, it can lead to feelings of shame, fear, or desperation, creating a non-shareable problem that may push someone towards committing fraudulent acts to resolve that issue.

In this context, the other options do not directly correlate with the emergence of non-shareable problems in Cressey's framework. Excessive personal income could potentially alleviate financial stress rather than create a non-shareable problem, while inadequate corporate governance may lead to vulnerabilities in an organization but does not address personal obligations directly. Open communication with employees is typically a mechanism to alleviate issues rather than a source of non-shareable problems, as it promotes transparency and sharing of concerns rather than isolation.