What may indicate that management is under pressure to manipulate results?

When management's compensation is heavily based on bonuses, it creates a significant incentive to achieve certain financial targets. This is because bonuses often depend on meeting or exceeding specific performance metrics. Such a structure can lead to pressure on management to present results that reflect more favorable performance, which may encourage manipulative practices to achieve those goals.

The other options do not convey the same potential for pressure to manipulate results. Consistent financial growth would typically indicate a healthy business performance rather than pressure to manipulate figures. Regular auditing processes are designed to ensure accountability and accuracy in financial reporting, reducing the likelihood of manipulation. Similarly, transparent reporting practices foster trust and clarity in financial statements, making it less likely for management to feel the need to manipulate results. Thus, the structure of management compensation linked to bonuses is a clear indicator of potential pressure to manipulate financial results.