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1、扬州大学本科生毕业论文英文翻译资料学生姓名杨俊学号专业会计班级会计0802论文题目民营中小企业内部控制浅析英文原文：InternalControlReportingandAccountingConservatismMaryBrookeBillingsNewYorkUniversityLeslieDavisHodderIndianaUniversity1.Introduction“Thislaw(Sarbanes-OxleyAct)saystoshareholdersthatthefinancialinformationyour
2、eceivefromacompanywillbetrueandreliable.Thislawsaystoworkers:wewillnottoleraterecklesspracticesthatartificiallydriveupstockpricesandeventuallydestroythecompanies,andthepensions,andyourjobs.”In2002,followingaseriesofhigh-profilecasesofcorporateimproprieties,theU.S.Co
3、ngresspassedtheSarbanes-OxleyAct(SOX),whichiswidelyconsideredtocontainthemostimportantandsweepingcorporatereformssincethe1930s.AscanbeseenfromtheaboveexcerptfromPresidentBush’sspeech,madeduringhissigningoftheAct,oneoftheobjectivesofregulatorsinpassingSOXistoensureth
4、ereliabilityoffinancialreportingandtopreventcompaniesfromartificiallydrivingupstockpricestomisleadinvestors.Inthisstudy,weexaminewhethertheinternalcontrolreportingrequirementsofSOXhelptoenhancethequalityoffinancialreportingbyensuringconservativeaccountingpractices.3
5、UnlikeDoyleetal.(2007a)andAshbaugh-Skaifeetal.(2008a),whichexaminetherelationbetweeninternalcontrolqualityandaccrualsquality,wechooseaccountingconservatismasourmeasureoffinancialreportingquality.ThisisbecauseWatts(2003a,2003b)arguesthatconservativeaccountingbenefits
6、theusersofafirm’saccountingreports,bypreventingmanagersfromintroducingbiasandnoiseintocontractualaccountingmeasuresinordertooverpaythemselves.Also,conservativeaccountingresultsintheearlyterminationofnegativeNPV(NetPresentValue)investmentsandmitigatestheincentivesofm
7、anagers,inreportingaccountingmeasuresusedinacontract,toundertakenegativeNPVprojectbehavior.Therefore,theinterestsofstakeholdersarebetterprotectedwhenmanagerspracticeconservativeaccountingthanwhentheydonot.Insum,accountingconservatismisanimportantfeatureofhighquality
8、financialreporting.Wefirstexaminewhetheweakinternalcontrolsareassociatedwithlessconservativeaccounting.Ifsucharelationexists,thentheregula
