I remember when interest rate swap accounting was done on a different market security basis.

我记得利率会换记账法,在不同的证券市场施行时。

斯坦福公开课 - 经济学课程节选

but I find that, you know, just kind of market participants are more to blame than the accounting per se in those examples.

但是我发现，在这些例子当中市场参与者比会计本身更应该受到责备。

美国的会计丑闻 - SpeakingMax英语口语达人

If we look at the current situation we have in our financial market, how much of the responsibility would you lay at the feet of the accounting profession?

我们审视一下当前金融市场,你认为会计职业,应该对此承担,多大的责任？

斯坦福公开课 - 经济学课程节选