在财务报告的责任：检测欺诈性公司外文文献翻译.doc

文献信息： 文献标题：Accountability in financial reporting:detecting fraudulent firms（在财务报告的责任：检测欺诈性公司） 国外作者：Hawariah Dalnial，Amrizah Kamaluddin，Zuraidah Mohd Sanusi，Khairun Syafiza Khairuddin 文献出处：Procedia - Social and Behavioral Sciences, 2014, 145:61-69 字数统计：英文2507单词，14114字符；中文4242汉字 外文文献：　 Accountability in financial reporting:detecting fraudulent firms Abstract This paper aims to investigate whether there are any significant differences between the means of financial ratios of fraudulent and non-fraudulent firms and to identify which financial ratio is significant to detect fraudulent reporting. The sample comprises of 65 fraudulent firms and 65 samples of non-fraudulent firms of Malaysian Public Listed Firms, available between the year of 2000 and 2011. The study found that there are significant mean differences between the fraud and non-fraud firms in ratios such as total debt to total equity, account receivables to sales. In addition, Z score which measures the bankruptcy probability is significant to detect fraudulent financial reporting. Keywords：Financial Ratio; Financial Statement Analysis; Fraudulent Financial Reporting; Public Listed Companies; Malaysia 1.Introduction Fraud firms are identified through offences made against the listings requirement of Bursa Malaysia. Fraud is a broad concept with two basic types of fraud seen in practice. The first is the misappropriation of assets and the second is fraudulent financial reporting (FFR). FFR usually occurs in the form of falsification of financial statements in order to obtain some forms of benefit. Others believe that fraud involves an intentional distortion of financial statements (Ata and Syerek, 2009). Fraud detection is among the highest priorities for capital market participants and other stakeholders in the financial reporting process (e.g., Elliott, 2002; PCAOB, 2007). Market participants such as investors experienced significant financial losses when fraud occurs in publicly-traded companies such as Enro