2015年财务报表舞弊外文翻译--企业文化与财务报表舞弊的发生

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1、2700 英文单词， 15500 英文字符 ，中文 4650 字 文献出处： Omar, Normah, Zulaikha Amirah Johari, and Suhaily Hasnan. Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of Literature. Procedia Economics and Finance 31 (2015): 367-372. Corporate Culture and the Occurrence of Financial Statement F

2、raud: A Review of Literature Normah Omar, Zulaikha Amirah Johari, Suhaily Hasnan Abstract The complexity of financial statement fraud has received considerable attention over the past few years and will continue to cause concern. Financial statement fraud can surface in many different forms such as

3、overstating assets, sales and profit, understating liabilities and expenses. Although once deceptive accounting practices are initiated, various systems of manipulation will be utilized to maintain the appearance of sustainability. Financial statements are used by shareholders to measure the perform

4、ance of the firm versus expectations. However, it is sometimes manipulated to meet own greed. Lots of studies have been done in detecting and predicting the occurrence of financial statement fraud. This study explores the significant impact of corporate culture in the occurrence of financial stateme

5、nt fraud. Culture has been widely accepted as a pattern of behavior which influences the character of society. In studying the occurrence of financial statement fraud, an element of corporate culture needs to be considered together with other factors. This paper provides a holistic view of the conce

6、pt of culture and its effect on organization and behavior. The second purpose is to discuss the effect of the corporate culture within the perspective of financial statement fraud. The findings of the study provide the suggestion for improvement in corporate culture. Keywords: Corporate Culture; Financial Statement Fraud; 1. Introduction In todays world, companies are operating in a multidimensional global business environment. They are managing huge amounts of digital data, adapting to the