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1、本科毕业论文（设计）外文翻译外文题目AnEmpiricalAnalysisoftheRelationBetweentheBoardofDirectorCompositionandFinancialStatementFraud外文出处TheAccountingReview外文作者Beasley,MarkS原文：AnEmpiricalAnalysisoftheRelationBetweentheBoardofDirectorCompositionandFinancialStatementFraudInthesedifficultfinancialt
2、imes,propertyinsurershaveseenaninfluxofcreativeclaimsseekingtorecoupfundslosttofinancialfraudschemes.Ofcourse,everyoneisfamiliarwiththeBernardMadoffcase,whichisbelievedtobethelargestfinancialfraudschemeinhistory.However,anumberofotherlargescalefinancialfraudschemesstemmingfr
3、omthedownturninthestockandcreditmarketshavealsobeenexposedinthelastfewyears.Astheselosseshavecometolight,claimsseekingcompensationfordebtsorbadbusinessdealshavealsoincreased,withthelossesbeinglabeledasfraudortheft.10ThisArticlewilldescribeavarietyofrecentfraudcasesthatledtoi
4、nsuranceclaims,provideexamplesoftherelevantpolicylanguage,andanalyzetheissuesandcaselawapplicabletosuchclaims.Itshouldbenotedthatthereisverylittlecaselawaddressingfirst-partypropertycoverageforfinancialfraudclaimsundertraditionalhomeowner’sandcommercialfirst-partypropertypol
5、icies(outsideofthefidelityandsuretyworld),soreferencewillinsteadbemadetotraditionalpropertycaselawthatmayshedlightonfuturecourtdecisions.ThisArticledoesnotendeavortoraiseoraddressthenumerousissuesinvolvedinacoverageanalysis,butratheraddressessomeofthebasicthresholdcoverageis
6、suesthathavearisentodate.Severalmajorinvestmentfraudschemeshavebeenuncoveredinthepastfewyears.WhilethemannerofthedeceptionhasvariedfromPonzischemesofunprecedentedscaletophonypurchases,torealestatefraud,thevictimsareincreasinglyseekingreimbursementfromtheirinsurancecompaniesw
7、henitisnotavailablefromtheactualperpetratorsofthefraud.InDecember2008,theUnitedStatesSecuritiesandExchangeCommission(“SEC”)filedacomplaintforfinancialfraudagainstBernardMadoffandhiscompany,BernardL.MadoffInvestmentSecurities,LLC.ReportsestimatethatMadoff’sschemedefraudedhisc
8、lientsof$65billion,makinghiscrimethelargestfinancialfraudcaseinWallStreethi
