Final answer:
Earnings management is NOT an example of employee fraud.
Step-by-step explanation:
The correct option that is NOT an example of employee fraud is d) earnings management.
Employee fraud refers to any illegal act committed by an employee with the intent to deceive or gain financial benefit from the organization.
Earnings management, on the other hand, involves the manipulation of a company's financial statements to make its financial performance appear better than it actually is. While it is unethical, it is not considered employee fraud.