It makes it easier to pierce the veil of deception ('accounting laws are difficult and may land you in jail', 'the employees benefit', 'she had good intentions'

It makes it easier to pierce the veil of deception ('accounting laws are difficult and may land you in jail', 'the employees benefit', 'she had good intentions') that is offered as fragile support for the big picture conclusion when you are given names to research. Using a false name gives the story this warm fuzzy feeling of a "lecture from the trenches".