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自2001年10月美国的世界第六大能源公司安然公司因虚列收入和利润东窗事发以来,相继又爆出一系列公司因会计造假的丑闻。这其中有,2002年4月披露的美国公司1997年-2002年4月间虚报近60亿美元的营业收入和15亿美元的税前利润案;2002年5月披露的美国冠群电脑公司将5亿多美元计算为公司1998年和1999年财政年度的收入以维持其股票高价为高层人士牟利案;2002年6月25日,美国第二大长话公司世界通信公司用不正当手段虚增收入38.5亿美
Since October 2001, the United States, the world’s sixth-largest energy company, Enron, has been hit by a series of scandals involving accounting fraud because of false claims of revenue and profits. Among them, the U.S. company disclosed in April 2002 reported operating income of nearly 6 billion U.S. dollars and a pre-tax profit of 1.5 billion U.S. dollars between 1997 and April 2002; the U.S. corporation disclosed in May 2002 More than 500 million U.S. dollars was calculated as revenue for the company’s financial year 1998 and 1999 in order to maintain the high price of its shares for the profit-making of high-level individuals. On June 25, 2002, the United States, the second-largest long-distance company WorldCom, inflated with improper means Income of 3.85 billion US dollars