財務報表舞弊從學術的角度分析【外文翻譯】_第1頁
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1、外文文獻翻譯外文文獻翻譯原文：FinancialStatementFraud:InsightsfromtheAcademicLiteratureFactsAffectingFinancialFraudAtAnganizationStatementonAuditingStards(SAS)No.99ConsiderationofFraudinaFinancialStatementAuditstatesthatthreeconditions

2、aregenerallypresentwhenfraudoccurs.Firstthereisanincentiveapressuretocommitfraud.Secondcircumstancesprovideanopptunityffraudtobeperpetratedweakcontrolsabilityofmanagementtooverridecontrols.Finallythereisanattituderationa

3、lizationfcommittingfraud.Theseconditionscollectivelyareknownasthefraudtriangle.Wereviewedtheacademicfindingsrelatedtothepresenceoftheseconditionsincasesoffinancialstatementfraud.Thishelpsprovideabasisfunderstingthedevelo

4、pmentofthequestionnaireschecklistsinSASNo.82SASNo.99.Thefollowingisadetaileddeionofthesethreeelements：IncentivesPressuresTheincentivetomisstateearningscanariseduetopressuretomeetanalysts’fecastscompensationincentivestruc

5、turestheneedfexternalfinancingpoperfmance.Dechowetal.(1996)usingasampleof92firmssubjecttoaccountingenfcementreleasesduringtheperiod1982–1992findthatanimptantmotivationtomanipulateearningsisthedesiretoattractexternalfinan

6、cingatlowcost..Ericksonetal.(2006)investigatewhetherexecutiveequityincentivesareassociatedwithaccountingfraud.Theyexamineasampleoffirmsaccusedoffraudduringthe1996–2003perioddonotfindanyrelationbetweenequityincentivesthel

7、ikelihoodofthefirmreptingfraudulentfinancialinfmation..IncontrastEfendietal.(2007)usingasampleoffirmsthatrestatedtheirfinancialstatementsfindthelikelihoodofamisstatedfinancialstatementincreaseswhentheCEOhasasizableamount

8、ofstockoptions“inthemoney.”Theyfactsincreasingtheopptunitytocommitfraudnotethathavinganeffectivecontrolstructureisprobablythesinglemostimptantsteptoeliminate(minimize)opptunitytocommitfraudulentacts.Severalstudieshavesho

9、wnthatineffectivemonitingofmanagementinthefmofweakcpategovernanceisassociatedwithahigherlikelihoodoffraud.Dechowetal.(1996)findthatfirmsmanipulatingearningsaremelikelytohavelessindependentboardsmelikelytohaveaunitarystru

10、cturefchairmanCEOmelikelytohaveaCEOwhoisalsothefirm’sfounderlesslikelytohaveanauditcommitteelesslikelytohaveanoutsideblockholder.Beasley(1996)alsofindsthattheproptionofindependentmembersontheboardofdirectsislowerffirmsex

11、periencingfinancialfraudcomparedtonofraudfirms.SimilarlyFarber(2005)findsthatfraudfirmshavepogovernancerelativetonofraudfirms(fewerindependentboardmembersfewerauditcommitteemeetingsfewerfinancialexpertsontheauditcommitte

12、easmallerpercentageofBig4auditingfirmsahigherpercentageofCEOswhoarealsochairmanoftheboard).Theresultsareconsistentwithindependentcpategovernancemechanismsbeingmeeffectiveinthemonitingfunction.Becauseoftheirabilitytodetec

13、tinsomecasesinvestigatefraudulentfinancialreptingexternalauditsalsoactasasignificantdeterrentbyreducingtheopptunitytocommitfraud.Mostofthestudiesexaminingtheaudit’sroleinconstrainingmanagers’attemptstomanageearningsexami

14、nediscretionaryaccruals.Highdiscretionaryaccrualsarenotnecessarilyindicativeoffraudbutpossiblyareindicativeofaggressiveopptunisticrepting.ResearchershavearguedthatBigNauditsconstrainmanagers’attemptstomanageearningsthrou

15、ghaccrualsdocumentevidenceconsistentwithhigherdiscretionaryaccrualsffirmsauditedbynonBigNaudits(Beckeretal.1998；Francisetal.1999).CarcelloNagy(2002)examinetherelationbetweenauditindustryspecializationfinancialfraudfindan

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