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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：AnEmpiricalAnalysisoftheRelationBetweentheBoardofDirectorCompositionandFinancialStatementFraudInthesedifficultfinancialtime
2、s,propertyinsurershaveseenaninfluxofcreativeclaimsseekingtorecoupfundslosttofinancialfraudschemes.Ofcourse,everyoneisfamiliarwiththeBernardMadoffcase,whichisbelievedtobethelargestfinancialfraudschemeinhistory.However,anumberofotherlargescalefinancialfraudschemesstemmingfromthed
3、ownturninthestockandcreditmarketshavealsobeenexposedinthelastfewyears.Astheselosseshavecometolight,claimsseekingcompensationfordebtsorbadbusinessdealshavealsoincreased,withthelossesbeinglabeledasfraudortheft.10ThisArticlewilldescribeavarietyofrecentfraudcasesthatledtoinsurancec
4、laims,provideexamplesoftherelevantpolicylanguage,andanalyzetheissuesandcaselawapplicabletosuchclaims.Itshouldbenotedthatthereisverylittlecaselawaddressingfirst-partypropertycoverageforfinancialfraudclaimsundertraditionalhomeowner’sandcommercialfirst-partypropertypolicies(outsid
5、eofthefidelityandsuretyworld),soreferencewillinsteadbemadetotraditionalpropertycaselawthatmayshedlightonfuturecourtdecisions.ThisArticledoesnotendeavortoraiseoraddressthenumerousissuesinvolvedinacoverageanalysis,butratheraddressessomeofthebasicthresholdcoverageissuesthathaveari
6、sentodate.Severalmajorinvestmentfraudschemeshavebeenuncoveredinthepastfewyears.WhilethemannerofthedeceptionhasvariedfromPonzischemesofunprecedentedscaletophonypurchases,torealestatefraud,thevictimsareincreasinglyseekingreimbursementfromtheirinsurancecompanieswhenitisnotavailabl
7、efromtheactualperpetratorsofthefraud.InDecember2008,theUnitedStatesSecuritiesandExchangeCommission(“SEC”)filedacomplaintforfinancialfraudagainstBernardMadoffandhiscompany,BernardL.MadoffInvestmentSecurities,LLC.ReportsestimatethatMadoff’sschemedefraudedhisclientsof$65billion,ma
8、kinghiscrimethelargestfinancialfraudcaseinWallStreethi
