2013年财务报表舞弊外文翻译--财务报表舞弊的检测：以法国公司为例（节选）

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1、1 中文 7200 字， 4600 英文单词， 24500 英文字符  文献出处： Amara I, Amar A B, Jarboui A. Detection of Fraud in Financial Statements: French Companies as a Case StudyJ. International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, 3(3): 40-51. Detection of Fraud in Financial St

2、atements: French Companies as a Case Study Ines AMARA， Anis BEN AMAR， Anis JARBOUI Abstract The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a

3、sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of logistic regression, this study shows that the performance issue exerted on the manager is a factor of pressure leading to commit fraud in the financial statements. However, factors related to financial di

4、fficulties (debt, liquidity) and the size of auditing firm are not associated with the detection of fraud. Keywords: Fraud, Fraud triangle, Pressure, Opportunity. 1. Introduction Nowadays, the global economy considers a series of economic and financial crises caused a distrust of markets, investors

5、and public opinion vis-vis the company accounts. Here, it suffices to highlight the fact that Enron corporation, a former United States energy commodity and service company, has caused a loss of 70 Trillion dollars for all its social partners. Thus, the aforementioned loon has brought about ensuing

6、economic crisis which has spread to all globally emerging plans. As a case in point, scandals that were widely publicized was cases of Worldcom, Parmalat, Ahold, etc. (Rezaee, 2005). Certainly, the financial scandals listed above are not the sole causes of the crisis of confidence prevailing in the business world. The real scourge that affects the economy is undoubtedly "Fraud". All manipulations are inherently common to some extent: it consists of deceit committed in violation of the act and regulations c