全球公司会计舞弊和改革行为-外文文献翻译译文.docVIP

外文文献翻译译文 原文 Global Corporate Accounting Frauds and Action for Reforms 1、Introduction During the recent series of corporate fraudulent financial reporting incidents in the U.S., similar corporate scandals were disclosed in several other countries. Almost all cases of foreign corporate accounting frauds were committed by entities that conduct their businesses in more than one country, and most of these entities are also listed on U.S. stock exchanges. Following the legislative and regulatory reforms of corporate America, resulting from the SarbanesOxley Act of 2002, reforms were also initiated w