[雙語(yǔ)翻譯]財(cái)務(wù)報(bào)表舞弊外文翻譯--企業(yè)文化與財(cái)務(wù)報(bào)表舞弊的發(fā)生

1、2700 英文單詞， 英文單詞，15500 英文字符，中文 英文字符，中文 4650 字文獻(xiàn)出處： 文獻(xiàn)出處：Omar, Normah, Zulaikha Amirah Johari, and Suhaily Hasnan. “Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of Literature.“ Proc

2、edia Economics and Finance 31 (2015): 367-372.Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of LiteratureNormah Omar, Zulaikha Amirah Johari, Suhaily HasnanAbstractThe complexity of financia

3、l statement fraud has received considerable attention over the past few years and will continue to cause concern. Financial statement fraud can surface in many different forms such as overstating assets, sales and profit

4、, understating liabilities and expenses. Although once deceptive accounting practices are initiated, various systems of manipulation will be utilized to maintain the appearance of sustainability. Financial statements are

5、 used by shareholders to measure the performance of the firm versus expectations. However, it is sometimes manipulated to meet own greed. Lots of studies have been done in detecting and predicting the occurrence of finan

6、cial statement fraud. This study explores the significant impact of corporate culture in the occurrence of financial statement fraud. Culture has been widely accepted as a pattern of behavior which influences the charact

7、er of society. In studying the occurrence of financial statement fraud, an element of corporate culture needs to be considered together with other factors. This paper provides a holistic view of the concept of culture an

8、d its effect on organization and behavior. The second purpose is to discuss the effect of the corporate culture within the perspective of financial statement fraud. The findings of the study provide the suggestion for im

9、provement in corporate culture.Keywords: Corporate Culture; Financial Statement Fraud;1. IntroductionIn today’s world, companies are operating in a multidimensional global business environment. They are managing huge amo

10、unts of digital data, adapting to the threats of doing business in new markets, struggling to comply with increased regulations and trying to avoid costly enforcement actions and litigation. Dealing with the risk of frau

11、d and misconduct has never been more challenging and such risk has captured the attention of corporate boardrooms today. Many business leaders recognize the potential for significant reputational harm from financial frau

12、d scandals, an economic cost in the form of investigations, fines and penalties and individual cost in the form of criminal prosecution.The complexity of financial statement fraud has received considerable attention over

13、 the past few years and will continue to cause concern. Financial statement fraud can surface in many different forms although once deceptive accounting practices are initiated, various systems of manipulation will be ut

14、ilized to maintain the appearance of sustainability. Common approaches to artificially improve the appearance of financials include overstating revenues by recording future expected sales, understating expenses through s

15、uch means as capitalizing operating expenses, inflating assets by knowingly failing to apply an appropriate depreciation schedule, hiding obligations off the company,s balance sheet and incorrect disclosure of related pa

16、rty transactions and structured finance deals. Another alternative to financial statement fraud involves cookie jar In each of these cases, despite differences in initial research focus, terminology, and methodology, the

17、 fundamental conclusions are very similar and very dramatic: all firms have corporate cultures, although some have much “stronger” cultures than others. These cultures can exert a powerful effect on individuals and on pe

18、rformance, especially in a competitive environment. This influence may be even greater than factors that have been discussed most often in the organizational decisions based on characteristics of the top management.Stewa

19、rdship theory is one of the relevant theories that could describe how culture influences the behavior of organizations. The reason of selecting this theory is that the occurrence of financial statement fraud is due to th

20、e decision made by the top management. This theory is a psychological theory which defines a situation in which managers are not motivated to achieve own goals but they are stewards whose motives are aligned with the obj