会计舞弊财务舞弊外文文献翻译.doc

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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’sUniversityAbstractTherecentwaveofcorporatefraudulentfinancialreportingha

2、spromptedglobalactionsforreformsincorporategovernanceandfinancialreporting,bygovernmentsandaccountingandauditingstandard-settingbodiesintheU.S.andinternationally,includingtheEuropeanCommission;theInternationalFederationofAccountants;theOrganizationforEconomicCooperationand

3、Development;andothers,inordertorestoreinvestorconfidenceinfinancialreporting,theaccountingprofessionandglobalfinancialmarkets.IntroductionDuringtherecentseriesofcorporatefraudulentfinancialreportingincidentsintheU.S.,similarcorporatescandalsweredisclosedinseveralothercount

4、ries.Almostallcasesofforeigncorporateaccountingfraudswerecommittedbyentitiesthatconducttheirbusinessesinmorethanonecountry,andmostoftheseentitiesarealsolistedonU.S.stockexchanges.FollowingthelegislativeandregulatoryreformsofcorporateAmerica,resultingfromtheSarbanesOxleyAct

5、of2002,reformswerealsoinitiatedworldwide.Theprimarypurposeofthispaperistwofold:(1)toidentifytheprominentAmericanandforeigncompaniesinvolvedinfraudulentfinancialreportingandthenatureofaccountingirregularitiestheycommitted;and(2)tohighlighttheglobalreactionforcorporatereform

6、swhichareaimedatrestoringinvestorconfidenceinfinancialreporting,thepublicaccountingprofessionandglobalcapitalmarkets.CasesofGlobalCorporateAccountingFraudsThelistofcorporatefinancialaccountingscandalsintheU.S.isextensive,andeachonewastheresultofoneormorecreativeaccountingi

7、rregularities.Exhibit1identifiesasampleofU.S.companiesthatcommittedsuchfraudandthenatureoftheirfraudulentfinancialreportingactivities.WhoCommitsFinancialFraudandHowTherearethreegroupsofbusinesspeoplewhocommitfinancialstatementfrauds.Theyrangefromseniormanagement(CEOandCFO)

8、;mid-andlower-levelmanagement;andorganizationalcriminals[6,16].CEOsandCFOscommitaccountin