Glossary entry

日本語 term or phrase:

悪質な仮装・隠ぺい工作

英語 translation:

Unscrupulous misrepresentations and cover-ups

Added to glossary by Sandra Ogata
May 6, 2010 06:09
14 yrs ago
日本語 term

悪質な仮装・隠ぺい工作

日本語 から 英語 ビジネス/金融 法(一般) Expression for "cover-up" (accounting/finance/law)
Does anyone have a suitable English equivalent for this? Is it suitable to combine the 2 elements into 1 in English?
Any help would be appreciated.
References
FYI

Proposed translations

2時間
Selected

Unscrupulous misrepresentations and cover-ups

Or: Unscrupulous/unprincipled misrepresentations and cover-ups


I thought that maybe rather than "combine them into 1 word", it would be good to try to keep it closer to the Japanese version to make it clearer.

I’m using “misrepresentations” because it is a form of “disguising” one thing for another. "Misrepresenting/misrepresentations" are terms used in accounting fraud.

I’m using “cover-ups” for 隠ぺい工作 which is also “concealment” (concealment and cover-up are practically synonymous terms relating to unscrupulous accounting practices.)

悪質な = 悪質なセールスマン=an unprincipled [unscrupulous] salesman
仮装 = masquerade, disguise, fancy dress
隠ぺい = concealment, hiding, as in: 学校当局は事件の真相を隠蔽しようとした。= The school authorities tried to conceal [cover-up] the facts [truth] about the case.

http://www.thefreedictionary.com/misrepresented
mis•rep•re•sent (m s-r p r -z nt )
tr.v. mis•rep•re•sent•ed, mis•rep•re•sent•ing, mis•rep•re•sents
1. To give an incorrect or misleading representation of.
2. To serve incorrectly or dishonestly as an official representative of.


http://www3.interscience.wiley.com/journal/119314120/abstrac...
ACCOUNTANTS' LIABILITY TO THIRD PARTIES FOR NEGLIGENT MISREPRESENTATION: THE SEARCH FOR A NEW LIMITING PRINCIPLE

http://www.allbusiness.com/accounting-reporting/fraud/618413...
The last step is the concealment of the theft by altering documents or records. These coverup activities provide an important trail to the fraud investigator to help unravel the fraud.

http://webcache.googleusercontent.com/search?q=cache:3lQqEkq...
Self-protection: the instinct for self protections often generates lying, deception and cover-ups including big and little lies, concealment, blame shifting and even document destruction.
Note from asker:
Thanks Joyce!
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4 KudoZ points awarded for this answer. Comment: "Thanks--a very detailed and helpful reply."

Reference comments

23分
Reference:

FYI

Before its amendment, Section 1001 had been read to create three separate offenses, as follows: (1) "falsifies, conceals or covers up by any trick, scheme or device a material fact," (2) "makes any false, fictitious or fraudulent statements or representations" and (3) "makes or uses any false writing or document knowing the same to contain any false, fictitious or fraudulent statement or entry."
http://www.justice.gov/usao/eousa/foia_reading_room/usam/tit...
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