會計醜聞

會計醜聞英語:Accounting scandals)是由受信任的公司政府高管故意操縱財務報表而披露財務不當行為而引起的商業醜聞英語List of corporate collapses and scandals。這種不當行為通常涉及濫用或誤導資金,誇大收入,縮小支出,誇大公司資產價值,或縮小存在的負債等複雜手段[1](這些手段通常可以通過人工或深度學習的方法進行檢測[2])。會計醜聞通常涉及僱員、賬戶或公司本身,並對投資者股東產生誤導。[3]

這種類型的「創造性會計英語Creative accounting」可以構成欺詐,調查通常由政府監督機構發起,如中國證券監督管理委員會美國證券交易委員會。應僱主要求實施會計欺詐的僱員將受到個人刑事起訴。[4]

參考文獻

  1. ^ In Italian law the phrase "still subject to evaluation" now refers to material facts that are untrue: it was a clarification for "informations", but totally inconsistent with the "facts" reported in accounting documents: Buonomo, Giampiero. Diritto societario: chiusa la discussione, approvazione a fine mese. Diritto&Giustizia Edizione Online. 2001. (原始內容存檔於March 24, 2016). 
  2. ^ Schreyer, Marco. Adversarial Learning of Deepfakes in Accounting. October 9, 2019. arXiv:1910.03810  [cs.LG]. 
  3. ^ Nickolas, Steven. What is accounting fraud?. Investopedia. March 27, 2015 [March 19, 2017]. (原始內容存檔於March 20, 2017) (美國英語). 
  4. ^ What is accounting fraud? definition and meaning. BusinessDictionary.com. [March 19, 2017]. (原始內容存檔於March 20, 2017) (英語).