This paper analyses the causes and harm of non-honest accounting actions, and puts forward precaution measures.

文章分析会计不诚信的原因和危害，提出防治措施。

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But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.

但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。

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Apple later disclosed that Mr. Jobs helped select the favorable option dates, but denied that he did anything wrong since he didn't understand the accounting implications of his actions.

后来苹果披露说，乔布斯参与选择了有利的期权日期，但否认乔布斯有任何不当行为，因为乔布斯不了解自己行为的审计后果。

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Only 89 of those actions targeted fraudulent or misleading accounting and disclosures by public companies, the fewest, by far, in a decade.

FORBES: Is The SEC's Ponzi Crusade Enabling Companies To Cook The Books, Enron-Style?

Companies in industries like tobacco tend to use very conservative accounting practices, in part because they know that their actions draw additional scrutiny from regulators, Kacperczyk says.

FORBES: Magazine Article

Revenue recognition fraud has been called one of the major accounting issues in the U.S. The SEC has filed recent civil actions alleging it against ex-officials of publicly traded Qwest Communications and Homestore.

FORBES: Magazine Article