相比，欺诈性公司审计委员会中灰色董事的比例显著较高。

The fraud companies, however, had a higher percentage of gray directors on the audit committee.

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平均来说，诈骗公司在这样有较大的板，较高比率的内部董事组成董事会，将较高比率的灰色董事。

On average, fraud companies in this sample had larger boards, a higher percentage of inside directors on the board, and a higher percentage of gray directors.

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； 他说。 “由于会计准则中存在灰色地带，它给公司首席财务官或公司董事们很大的操纵空间。

Since the rules are very gray in accounting, it gives you a lot of room to maneuver as a CFO or director to get to the answer you want.

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