When a listed company has a strong sense of fraudulent motives, some imperfect interior corporate governance structure of listed companies provided an opportunity, and has become the most deep-seated reason of the fraud.
当上市公司有强烈的舞弊动机时,某些不完善的公司内部治理结构为上市公司提供了一个机会,且成为舞弊最深层次的原因。
参考来源 - 我国上市公司财务报告舞弊识别研究·2,447,543篇论文数据,部分数据来源于NoteExpress
一些参与者,尤其是那些预谋选举舞弊、威胁恐吓或是耍其他非法手段的家伙,就暗藏抵制国际监督员的动机。
Some actors, especially those who plan to use election fraud, intimidation, or other illegal tactics, have incentives to resist international monitors.
对徇私的性质和地位,认为徇私是徇私舞弊型渎职犯罪的犯罪动机且为主观构成要件。
On the nature and status of gerrymandering that favoritism is favoritism of the crime of dereliction of crime and the motive for a subjective element.
当企业财务状况良好时,就没有舞弊的动机,也不会对其财务报表进行粉饰,在这种情况下,注册会计师的审计质量自然也就比较高。
When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.
应用推荐