財(cái)務(wù)報(bào)表舞弊的原因,后果和威脅外文翻譯-其他專(zhuān)業(yè)-文庫(kù)吧資料
2025-01-27 01:55本頁(yè)面
【正文】 記錄材料、證明文件或商業(yè)交易 。（ 3）故意曲解會(huì)計(jì)準(zhǔn)則和政策，錯(cuò)誤的執(zhí)行方法來(lái)衡量，認(rèn)識(shí)和報(bào) 告經(jīng)濟(jì)活動(dòng)和商業(yè)交易 。（ 5）會(huì)計(jì)實(shí)務(wù)操作，公司隱瞞其經(jīng)濟(jì)實(shí)質(zhì)表現(xiàn)。即使有其他類(lèi)型的動(dòng)機(jī)如精神上的、自我中心的或意識(shí)形態(tài)的動(dòng)機(jī)可以在財(cái)務(wù)報(bào)表舞弊中發(fā)揮作用，但經(jīng)濟(jì)是財(cái)務(wù)報(bào)表欺詐案件的共同動(dòng)機(jī)。當(dāng)公司具有強(qiáng)烈的動(dòng)機(jī)和 經(jīng)濟(jì) 理由來(lái)報(bào)告那些更優(yōu)于被會(huì)計(jì)原則（ GAAP）規(guī)定所接受的普通報(bào)告的財(cái)務(wù) 業(yè)績(jī)時(shí)，財(cái)務(wù)報(bào)表舞弊行為更有可能發(fā)生。上市公司財(cái)務(wù)報(bào)告的過(guò)程包括監(jiān)測(cè)機(jī)制。最后一個(gè)字母是“ E”，是“最后結(jié)果”的意思。 1991 年弗洛茲等研究了 188家被 SEC制裁的公司，發(fā)現(xiàn)對(duì)即使不成功的財(cái)務(wù)報(bào)告欺詐行為的罰則也是重要的。戴維森等人還發(fā)現(xiàn)沒(méi)有證據(jù)顯示股市對(duì)因逃稅、盜竊商業(yè)秘密、對(duì)客戶(hù)收取回扣被起訴的公司的市場(chǎng)效應(yīng)，同時(shí)，他們發(fā)現(xiàn)顯著的負(fù)股票的受賄指控，操縱價(jià)格，或起訴的公司的市場(chǎng)效應(yīng)欺詐性財(cái)務(wù)報(bào)告。由于與財(cái)務(wù)報(bào)表舞弊甚至是失敗的欺詐活動(dòng)相關(guān)的財(cái)務(wù)報(bào)表的成本高，使公司有正當(dāng)?shù)睦碛珊蛷?qiáng)烈的動(dòng)機(jī)來(lái)決定進(jìn)行這類(lèi)活動(dòng)，強(qiáng)迫企業(yè)進(jìn)行非法的行為。進(jìn)行財(cái)務(wù)報(bào)表舞弊行為的機(jī)會(huì)增加，使公司的控制結(jié)構(gòu)削弱，公司的治理變得不那么有效，也惡化了其審計(jì)職能的質(zhì)量。 確保在提高審計(jì)人員的客觀，獨(dú)立的會(huì)計(jì)師事務(wù)所更有效的監(jiān)督其審計(jì)質(zhì)量 。 這篇文章表明，財(cái)務(wù)報(bào)表舞弊可以等同于犯罪一詞，其單詞中的 “C” 是代表 偽造 ， “R”是代表 方法， “I” 是 代表動(dòng)機(jī)， “M” 是代表 監(jiān)測(cè)或是缺乏監(jiān)測(cè)，以及 “E” 是代表 最后結(jié)果。財(cái)務(wù)報(bào)表舞弊對(duì)經(jīng)審計(jì)的財(cái)務(wù)報(bào)表的誠(chéng)信，質(zhì)量和可靠性產(chǎn)生不利的影響。企業(yè)需要完善公司治理，加強(qiáng)公司的財(cái)務(wù)報(bào)告和提供可靠、有關(guān)資料。對(duì)政府部門(mén)而言，完善會(huì)計(jì)準(zhǔn)則和其他相關(guān)制度，建立一個(gè)健全的會(huì)計(jì)監(jiān)管體系是防范財(cái)務(wù)報(bào)表欺詐的重要措施。 Causes, consequences and deterence of financial statement fraud Zabihollah Rezaee(2021) Critical Perspectives on Accounting 277298 Financial statement fraud is a deliberate attempt by corporations to deceive or mislead investors and creditors of published financial statements, especially investors and creditors, by preparing and disseminating materially misstated financial statements， and it is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud (FSF) has received considerable attention from the public, press, investors, the financial munity, and regulators because of high profile reported fraud at large panies such as Lucent, Xerox, Rite Aid, Cendant, Enron Corporation, Global Crossing, World Com, Adelphia, and Tyco. Financial statement fraud has cost investors more than $500 billion during the past several years. The US General Accounting Office (GAO) released a report in October 2021,which indicates that the number of restatements due to accounting irregularities has grown significantly during the past several years, and it summarizes a sample of the most recent high profile alleged financial statement fraud cases, including Enron, WorldCom, and Global Crossing. This paper analysis the causes and cons
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