财务报告舞弊外文翻译

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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.

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