会计舞弊财务舞弊外文文献翻译

会计舞弊财务舞弊外文文献翻译(含：英文原文及中文译文)文献出处： Badawi I M. Global corporate accounting frauds and actionfor reforms[J]. Review of Business, 2005, :26(:2).英文原文Global Corporate Accounting Frauds and Action for ReformsIbrahim BadawiSt. John’s UniversityAbstractThe recent wave of corporate fraudulent financial reporting hasprompted global actions for reforms in corporate governance andfinancial reporting, by governments and accounting and auditingstandard-setting bodies in the U.S. and internationally, including theEuropean Commission; the International Federation of Accountants; theOrganization for Economic Cooperation and Development; and others, inorder to restore investor confidence in financial reporting, the accountingprofession and global financial markets.IntroductionDuring the recent series of corporate fraudulent financial reportingincidents in the U.S., similar corporate scandals were disclosed in severalother countries. Almost all cases of foreign corporate accounting fraudswere committed by entities that conduct their businesses in more than onecountry, 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 initiatedworldwide. The primary purpose of this paper is twofold: (1) to identifythe prominent American and foreign companies involved in fraudulentfinancial reporting and the nature of accounting irregularities theycommitted; and (2) to highlight the global reaction for corporate reformswhich are aimed at restoring investor confidence in financial reporting,the public accounting profession and global capital markets.Cases of Global Corporate Accounting FraudsThe list of corpora...