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前言美国次贷危机引起金融危机持续大爆发,随后世界各地金融丑闻不断。金融危机的浪潮严重打击了投资者的信心,震撼了整个美国财政系统,更是引发了对企业治理中的审计和会计人员渎职问题的担忧。研究发现,这场危机的核心问题在于公司治理的失当和银行问责制的缺失(Sanan and Yadav,2011)。2001年,安然公司因财务造假而宣告破产。此后,雷曼兄弟的破产进一步暴露了财务会计监管中存在的问题。为了应对这些强烈冲击,
Foreword The U.S. subprime mortgage crisis caused a sustained and huge financial crisis, followed by continuous financial scandals across the world. The wave of financial crisis has seriously hit investor confidence and shocked the entire U.S. financial system. It has also raised concerns about auditing and dereliction of accounting personnel in corporate governance. The study found that the heart of the crisis was the mismanagement of corporate governance and the lack of bank accountability (Sanan and Yadav, 2011). In 2001, Enron bankruptcy due to financial fraud. Since then, the bankruptcy of Lehman Brothers further exposed the problems in the financial accounting regulation. In response to these strong shocks,