会计舞弊财务舞弊外文文献翻译

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1、会计舞弊财务舞弊外文文献翻译(含：英文原文及中文译文)文献出处：BadawiIM.Globalcorporateaccountingfraudsandactionforreforms[J].ReviewofBusiness,2005,:26(:2).英文原文GlobalCorporateAccountingFraudsandActionforReformsIbrahimBadawiSt.John’sUniversityAbstractTherecentwaveofcorporatefraudulentfinancialreportinghaspromptedglobalacti

2、onsforreformsincorporategovernanceandfinancialreporting,bygovernmentsandaccountingandauditingstandard-settingbodiesintheU.S.andinternationally,includingtheEuropeanCommission;theInternationalFederationofAccountants;theOrganizationforEconomicCooperationandDevelopment;andothers,inordertorestore

3、investorconfidenceinfinancialreporting,theaccountingprofessionandglobalfinancialmarkets.IntroductionDuringtherecentseriesofcorporatefraudulentfinancialreportingincidentsintheU.S.,similarcorporatescandalsweredisclosedinseveralothercountries.Almostallcasesofforeigncorporateaccountingfraudswere

4、committedbyentitiesthatconducttheirbusinessesinmorethanonecountry,andmostoftheseentitiesarealsolistedonU.S.stockexchanges.FollowingthelegislativeandregulatoryreformsofcorporateAmerica,resultingfromtheSarbanesOxleyActof2002,reformswerealsoinitiatedworldwide.Theprimarypurposeofthispaperistwofo

5、ld:(1)toidentifytheprominentAmericanandforeigncompaniesinvolvedinfraudulentfinancialreportingandthenatureofaccountingirregularitiestheycommitted;and(2)tohighlighttheglobalreactionforcorporatereformswhichareaimedatrestoringinvestorconfidenceinfinancialreporting,thepublicaccountingprofessionan

6、dglobalcapitalmarkets.CasesofGlobalCorporateAccountingFraudsThelistofcorporatefinancialaccountingscandalsintheU.S.isextensive,andeachonewastheresultofoneormorecreativeaccountingirregularities.Exhibit1identifiesasampleofU.S.companiesthatcommittedsuchfraudandthenatureoftheirfraudulentfinancial

7、reportingactivities.WhoCommitsFinancialFraudandHowTherearethreegroupsofbusinesspeoplewhocommitfinancialstatementfrauds.Theyrangefromseniormanagement(CEOandCFO);mid-andlower-levelmanagement;andorganizationalcriminals[6,16].CEOsandCFOscommitaccountin