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1、外文文獻(xiàn)翻譯外文文獻(xiàn)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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