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外文翻译 原文 Accounting Fraud MaterialSource:32/scholar?q=cache:RuFjeCl9gG4J:/+Capital+markets+++the+account Author: Robert H. Davidson In this paper, I examine whether macroeconomic conditions influence the propensity to commit accounting fraud. I find that the incidence of observed accounting fraud is increasing in GDPand is at its highest in the periods leading up to an economic peak. In addition, the incidence of observed accounting fraud is decreasing in the average correlation between firm and market returns and the average magnitude of analyst forecast errors; the relation is increasing