admin管理员组文章数量:1568309
2024年4月27日发(作者:)
财务报告舞弊,外文翻译
:外文
篇一:全球公司会计舞弊和改革行为【外文翻译】(1)
外文文献翻译译文
原文
Global Corporate Accounting Frauds and Action for Reforms
1、Introduction
During the recent series of corporate fraudulent financial
reporting incidents in the U.S., similar corporate scandals were
disclosed in several other countries. Almost all cases of foreign
corporate accounting frauds were committed by entities that
conduct their businesses in more than one country, and most of
these entities are also listed on U.S. stock exchanges. Following the
legislative and regulatory reforms of corporate America, resulting
from the SarbanesOxley Act of 2002, reforms were also initiated
worldwide. The primary purpose of this paper is twofold: (1) to
identify the prominent American and foreign companies involved in
fraudulent financial reporting and the nature of accounting
irregularities they committed; and (2) to highlight the global
reaction for corporate reforms which are aimed at restoring investor
舞弊 财务报告 翻译 财务报告舞弊定义
舞弊风险因素 怎么分析会计舞弊案例
confidence in financial reporting, the public accounting profession
and global capital markets.
2、Cases of Global Corporate Accounting Frauds
The list of corporate financial accounting scandals in the U.S. is
extensive, and each one was the result of one or more creative
accounting irregularities. Exhibit 1 identifies a sample of U.S.
companies that committed such fraud and the nature of their
fraudulent financial reporting activities.
EXHIBIT 1. A SAMPLE OF CASES OF CORPORATE ACCOUNTING
3、Global Regulatory Action for Corporate and Accounting Reforms
I. U.S. Sarbanes-Oxley Act of 2002 (SOA 2002)
In response to corporate and accounting scandals, the effects of
which are still being felt throughout the U.S. economy, and in order
to protect public interest and to restore investor confidence in the
capital market, U.S. lawmakers, in a compromise by the House and
Senate, passed the Sarbanes-Oxley Act of 2002. President Bush
signed this Act into law (Public Law 107-204) on July 30, 2002. The
Act resulted in major changes to compliance practices of large U.S.
and non-U.S. companies whose securities are listed or traded on U.S.
stock exchanges, requiring executives, boards of directors and
external auditors to undertake measures to implement greater
accountability, responsibility and transparency of financial reporting.
版权声明:本文标题:财务报告舞弊外文翻译 内容由热心网友自发贡献,该文观点仅代表作者本人, 转载请联系作者并注明出处:https://www.elefans.com/xitong/1714182960a391596.html, 本站仅提供信息存储空间服务,不拥有所有权,不承担相关法律责任。如发现本站有涉嫌抄袭侵权/违法违规的内容,一经查实,本站将立刻删除。
发表评论