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美国斯蒂文斯理工学院论文代写:投资者保护

美国斯蒂文斯理工学院论文代写:投资者保护

近年来,会计师和首席执行官参与了许多与财务报告有关的丑闻或财务舞弊,这些丑闻或财务舞弊影响了国内和国际市场的道德经营环境。 Adelphia Communications,安然,泰科和世通的二十一世纪初的不道德行为已经影响了该国的经济健康。这些欺诈大多来源于公司不道德的会计惯例。 2001年,安然拥有领先的能源公司之一,在美国历史上最大的企业破产失败,因为高层管理人员使用数千名美国员工的退休账户。在这种情况下,安然公司代表着高额的利润,大约10亿美元的债务欺骗了数十亿股东(Daft,2007)。因此,美国于2002年通过了“萨班斯 – 奥克斯利法案”,通过组织保护投资者和股东免受欺诈性会计行为的侵害。

美国斯蒂文斯理工学院论文代写:投资者保护
Adelphia Communications,安然,泰科和世通的丑闻或不道德的行为导致国家的社会经济崩溃。安然,Adelphia Communications,泰科国际和世通等公司都有高级管理人员不道德行为的例子,影响了其他公司对投资者的信任,并对该国的经济和社会产生了影响(Northrup,2006)。美国的这三个实体是美国证券交易委员会,PCAOB和FASB紧密合作,以识别公司中的“举报人”并处理公司欺诈性的刑事案件。
此外,美国政府还建立了上述三个实体和萨班斯 – 奥克斯利法案,以确保公司在报告财务报表时遵守道德规范,遵循国际会计准则,考虑所有利益相关者的利益。

美国斯蒂文斯理工学院论文代写:投资者保护

In recent times, accountants and the CEO involves in the many scandals or financial fraud related to financial reporting that impacted on the ethical business environment of the country and international market. Adelphia Communications, Enron, Tyco, and WorldCom unethical behaviour of the early twenty-first century has affected the economic health of the country. Most of these frauds originated from unethical accounting practices by the corporations. In 2001, Enron has one of the leading energy company failed the biggest business bankruptcy in the US history as high level management using the thousands of American employees retirement accounts. In this case, Enron represented inflate profit and around $1 billion debt that had defrauded billions shareholders (Daft, 2007). So the America passed the Sarbanes-Oxley Act in 2002 to protect the investors and shareholders from the fraudulent accounting practices through organizations.

美国斯蒂文斯理工学院论文代写:投资者保护
Adelphia Communications, Enron, Tyco, and WorldCom scandals or unethical behaviour result downfall in a society and economy of the nation. Enron, Adelphia Communications, Tyco International and WorldCom have examples of unethical behaviour by top execs that impacted on the trust of the investors in the other companies and resulted impact on the economy and society of the country (Northrup, 2006). The three entities of the US these are the SEC, the PCAOB and the FASB work closely together to identify “whistle-blowers” in companies and to handle companies’ fraudulent criminal cases.
Furthermore, the US government established three entities that are mentioned above and the introduced Sarbanes-Oxley Act to ensure that the corporations behave ethically during reporting its financial statement and followed the international accounting standards to consider the interest of all stakeholders.