会计舞弊财务舞弊外文翻译文献

会计舞弊财务舞弊外文翻译文献原文Global Corporate Accounting Frauds and Action for Reforms1、IntroductionDuring the re

会计舞弊财务舞弊外文翻译文献 原文 GlobalCorporateAccountingFraudsandActionforReforms 1Introduction 、 Duringtherecentseriesofcorporatefraudulentfinancialreportingincidentsin theU.S.,similarcorporatescandalsweredisclosedinseveralothercountries.Almost allcasesofforeigncorporateaccountingfraudswerecommittedbyentitiesthat conducttheirbusinessesinmorethanonecountry,andmostoftheseentitiesarealso listedonU.S.stockexchanges.Followingthelegislativeandregulatoryreformsof corporateAmerica,resultingfromtheSarbanesOxleyActof2002,reformswerealso initiatedworldwide.Theprimarypurposeofthispaperistwofold:(1)toidentifythe prominentAmericanandforeigncompaniesinvolvedinfraudulentfinancialreporting andthenatureofaccountingirregularitiestheycommitted;and(2)tohighlightthe globalreactionforcorporatereformswhichareaimedatrestoringinvestorconfidence infinancialreporting,thepublicaccountingprofessionandglobalcapitalmarkets. 2CasesofGlobalCorporateAccountingFrauds 、 ThelistofcorporatefinancialaccountingscandalsintheU.S.isextensive,and ties.Exhibit1 eachonewastheresultofoneormorecreativeaccountingirregulari identifiesasampleofU.S.companiesthatcommittedsuchfraudandthenatureof