Accounting Quality, Auditing, and Corporate Governance帮忙翻译中文

Accounting Quality, Auditing, and Corporate Governance帮忙翻译中文
Eugene A. Imhoff, Jr.
SYNOPSIS: To achieve orderly capital markets around the world, corporations must provide investors and creditors with relevant, reliable, and timely information. Account- ing, auditing, and the structure of corporate governance that they operate within are essential components in the flow of information to capital market participants. However, recent accounting failures have pointed out the need for substantive improvements in these components.The academic accounting community can play a role in stimulating change aimed at enhancing market efficiency through commentary and scientific-based research that provide direction for change.
The purpose of this commentary is threefold. First I review the historical develop- ment of accounting, auditing, and corporate governance in an effort to identify and understand salient features of the past that have led to the current state of affairs. I then propose changes in accounting, auditing, and governance that I believe will address the current problems with the underlying quality and integrity of the financial reporting pro- cess. The third purpose of these comments is to stimulate further debate and empirical research aimed at enhancing the future quality and integrity of the financial reporting process.

会计质量,审计和公司治理
Eugene A Imhoff Jr
摘要：为了维持世界范围资本市场的有序,公司应当为投资者和债权人提供相关的、可靠的和及时的信息.会计、审计与公司之类结构则是市场参与者所需的信息流的重要组成部分.然而,现有研究却未能指出这三个部分实质提升的需求,会计学术人员能够通过探讨和实验的研究为只在提高市场效率而促进这种变化发挥着重要的作用,并予以明确方向.
本文主要包括三个部分：第一,我回顾了会计审计和公司治理文献研究的发展历程,以明晰并掌握相关文献过去和现在的研究状况.其次,我提出了会计审计和公司治理的变化,这些变化我认为 能够传达现存的信息质量和财务报告流程所存在的问题.第三,能够抛砖引玉,为进一步的经验研究和讨论提供方向,以提升质量特征和财务报告流程的完整性.