会计外文翻译--更好的了解会计造假

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1、中文中文 3100 字，字，1650 英文单词，英文单词，1 万英文字符万英文字符 本 科 毕 业 论 文 外 文 资 料 翻 译本 科 毕 业 论 文 外 文 资 料 翻 译 系系 别：别： 经济系 专专 业：业： 会计学 姓姓 名：名： XX 学学 号：号： XX 201 201 年年 月月 日日 外文原文 Better Understanding Accounting Fraud Abstract Investigators in many fieldsincluding accounting, sociology, criminology, and the lawhave resear

2、ched accounting fraud. What general methodologies and theories have these investigators come up with? And what practical advice can they offer to handle the risk of accounting fraud? The author of this article has some answers. Accounting fraud is a white-collar crime. Its frequency and harmfulness

3、to society are debatable, though its return on investment to the fraudster is extraordinarily high, assuming the fraudster is not detected and imprisoned within the near term. Many individuals, including academic investigators in the fields of accounting, sociology, criminology, and the law, have re

4、searched accounting fraud, using case studies, surveys, financial news media reports, analyses of US Securities and Exchange Commission Accounting and Auditing Enforcement Releases (SEC AAERs) data, and experiments to extrapolate lessons. My objectives in this article are to explain the general methodologies and theories used by these investigators to understand accounting fraud and to provide advice on how to approach the risk of accounting fraud at a prac