会计舞弊及其防范翻译成英文_百度知道
会计舞弊及其防范翻译成英文
摘　　要:会计舞弊是指为达到某种经济或社会目的，通过指使或授意会计人员弄虚作假、主观上采取伪造、掩饰手法编造假账的行为，是会计主体为实现其主观目的而故意违背、歪曲会计准则、践踏国家相关会计法律法规而制造虚假会计信息的不良现象，具有主观目的性、...
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Abstract: Accounting fraud is defined as to achieve a certain economic or social purposes, through the instigation of or orchestrated the accounting personnel to falsify the subjective take forgery, false accounting to conceal acts of compiled methods are accounting entity for the purpose of achieving its deliberate violation of a subjective and distorted accounting guidelines, violation of state laws and regulations related to accounting and making a false accounting information and the situation with the subjective purpose, means deceptive, three characteristics of serious harm. Accounting fraud to the economy in many countries, considerable losses and negative effects on developed economy like the United States who were not spared,And increasingly covert nature, complexity, diversity, means the development of science and technology as also been renovated, it is like a malignant tumor against the country's economic fabric, but also by-product of corruption, bribery, injury and other illegal and departure from the faith ethical standards of the incident, it must make great efforts, prevention and investigation, playing a multi-pronged be effective.会计舞弊及其防范 Accounting Fraud and its prevention舞动 回答采纳率:24.6%
16:11 Accounting fraud is defined as to achieve a certain economic or social purposes, through the instigation of or orchestrated the accounting personnel to falsify the subjective take forgery, false accounting to conceal acts of compiled methods are accounting entity for the purpose of achieving its deliberate violation of a subjective and distorted accounting guidelines, violation of state laws and regulations related to accounting and making a false accounting information and the situation with the subjective purpose, means deceptive, three characteristics of serious harm. Accounting fraud to the economy in many countries, considerable losses and negative effects on developed economy like the United States who were not spared,And increasingly covert nature, complexity, diversity, means the development of science and technology as also been renovated, it is like a malignant tumor against the country's economic fabric, but also by-product of corruption, bribery, injury and other illegal and departure from the faith ethical standards of the incident, it must make great efforts, prevention and investigation, playing a multi-pronged be effective.
Accounting fraud means to achieve some economic or social purposes, or incite instigated by fraudulent accounting personnel, subjective adopted forge, conceal gimmick false account behaviour, accounting entity is for realizing the subjective purpose and intentionally violate, distorted accounting standards and relevant state laws and regulations, trample accounting and fraudulent accounting information of unhealthy phenomenon, has the subjective purpose, deceptive, serious harmfulness means three characteristics. For many countries accounting fraud of considerable economic losses and adverse effects, such as the United States economy developed to survive, and also more latent, complexity and diversity, means with the development of science and technology, it also renovates ceaselessly as the country's economic malignancy enroach on human body, also with corruption and bribery byproduct, integrity and other illegal and moral standard deviation, is the goal, and must be under, to work.
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财务报表舞弊：从学术的角度分析【外文翻译】.doc
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Financial Statement Fraud: Insights from the
Academic Literature
Factors Affecting Financial Fraud At anization
Statement on Auditing Standards (SAS)No. 99, Consideration of Fraud in a Financial Statement Audit, states that three conditions are generally present when fraud occurs. First, there is an incentive or a pressure mit fraud. Second, circumstances provide an opportunity for fraud to be perpetrated weak controls or ability of management to override controls. Finally, there is an attitude or rationalization mitting fraud. These conditions collectively are known as the fraud triangle. We reviewed the academic findings related to the presence of these conditions in cases of financial statement fraud. This helps provide a basis for understanding the development of the questionnaires and checklists in SAS No. 82 and SAS No. 99. The following is a detailed description of these three elements:
Incentives/Pressures
The incentive to misstate earnings can arise due to pressure to meet analysts’ forecasts, compensation and incentive structures, the need for external financing, or poor performance. Dechow et al. (1996), using a sample of 92 firms subject to accounting enforcement releases during the period , find that an important motivation to manipulate earnings is the desire to attract external financing at low cost. .Erickson et al.(2006) investigate whether executive equity incentives are associated with accounting fraud. They examine a sample of firms accused of fraud during the
period and do not find any relation between equity incentives and the likelihood of the firm reporting fraudulent financial information.. In contrast, Efendi et al. (2007),using a sample of firms that restated their financial statements, find the likelihood of a misstated financial statement increases when the CEO has a sizable amount of stock options “in-the-money.” They also find that misstatements are more likely for firms constrained by debt covenants, firms
raising new debt or equity capital, or firms that have a CEO who serves as the chairman of the board. Beneish (1999a) finds that, for a group of firms subject to accounting enforcement actions by the SEC, managers are more likely to sell equity holdings and exercise stock appreciation rights in periods when earnings are inflated, suggesting insider trading behavior may be informative about earnings overstatements. Summers and Sweeney (1998) find similar results for the relationship between insider trading and fraud. More recently, there is evidence that hundreds of firms were involved in intentional backdating of stock options (Lie 2005), which again provides evidence that stock pensation provides incentives for fraudulent behavior. A Glass Lewis & Co. (2006) report states that about half of panies implicated in backdating their stock options have restated their financial statements.
With regard to poorly performing firms, Rosner (2
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Financial fraud of listed companies.
以上为机器翻译结果，长、整句建议使用
第一章 上市公司财务舞弊：一个综述。
Chapter one is "the financial frauds of listed companies: a survey".
第二章 内部治理结构与上市公司财务舞弊。
Chapter two is "The internal governance structure and the financial fraud of listed companies".
接着，对我国上市公司财务舞弊状况进行了深入剖析，主要包括上市公司财务舞弊行为的特点、手段、动因及不良影响等。
After there, the thesis detailed analyses the status of financial fraud of listed companies, which mainly include the characteristics, means, motivations and adverse effects of financial fraud.
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