毕业论文英文翻译资料--民营中小企业内部控制浅析

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1、毕业论文英文翻译资料 学生姓名 学号 专业 会计 班级 论文题目 民营中小企业内部控制浅析 英文原文： Internal Control Reporting and Accounting Conservatism Mary Brooke Billings New York University Leslie Davis Hodder Indiana University 1. Introduction “This law (Sarbanes-Oxley Act) says to shareholders that the financial information you receive fr

2、om a company will be true and reliable.This law says to workers: we will not tolerate reckless practices that artificially drive up stock prices and eventually destroy the companies, and the pensions, and your jobs.” In 2002, following a series of high-profile cases of corporate improprieties, the U

3、.S. Congress passed the Sarbanes-Oxley Act (SOX), which is widely considered to contain the most important and sweeping corporate reforms since the 1930s. As can be seen from the above excerpt from President Bushs speech, made during his signing of the Act, one of the objectives of regulators in pas

4、sing SOX is to ensure the reliability of financial reporting and to prevent companies from artificially driving up stock prices to mislead investors. In this study, we examine whether the internal control reporting requirements of SOX help to enhance the quality of financial reporting by ensuring co

5、nservative accounting practices.3 Unlike Doyle et al. (2007a) and Ashbaugh-Skaife et al. (2008a), which examine the relation between internal control quality and accruals quality, we choose accounting conservatism as our measure of financial reporting quality. This is because Watts (2003a,2003b) arg

6、ues that conservative accounting benefits the users of a firms accounting reports, by preventing managers from introducing bias and noise into contractual accounting measures in order to overpay themselves. Also, conservative accounting results in the early termination of negative NPV (Net Present V alue) investments and mitigates the incentives of managers, in reporting accounting measures used in a contract, to undertake negative NPV project behavior. Therefore, the interests of stakeholder