ludes a five-year auditor rotation requirement. Furthermore, the national governments of the individual European countries have proposed reforms of their corporate laws. For example, in July 2002, the British government released a white paper proposing changes to pany Law, which included harsher penalties for misleading auditors; redefining the roles of the directors; and creating standards for boards in accounting supervision and other disclosure issues. The British government is also reviewing the roles of non-executive directors and is considering theР regulation of mittees.Р译文Р全球企业会计欺诈与改革行动Р易卜拉欣·巴达维Р圣约翰大学Р摘要Р最近一波企业欺诈性财务报告激发了全球公司治理和财务报告改革,政府和会计和审计机构在美国和国际上的标准制定机构,包括欧盟委员会,国际会计师联合会;经济合作与发展组织;以恢复投资者对财务报告,会计行业和全球金融市场的信心。Р引言Р在美国最近发生的一系列企业欺诈性财务报告事件中,其他几个国家也披露了类似的公司丑闻。几乎所有的外国公司会计欺诈案件都是由在不止一个国家
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