It aims to protect shareholders and the general public from accounting errors and fraudulent practices.

其目的在于保护股东以及公众，避免会计失误和欺诈性的操作。

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Therefore, the accounting was fraudulent.

ECONOMIST: Business.view

The board could have informed Michael Dell that if he wanted to stay on as CEO he needed to claw-back his stock option gains attributable to the allegedly fraudulent accounting, but it did not.

FORBES: Magazine Article

The jury members have seen a slew of witnesses who have consistently corroborated evidence that Lay and Skilling lied to shareholders while at the same time ordering fraudulent accounting practices to the benefit of their own greedy pockets.

FORBES: Game On For Lay, Skilling