doctored accounts
[ˈdɒktərd əˈkaʊnts]
noun phrase
contas manipuladas
1. Financial records that have been falsified, altered, or fraudulently modified to misrepresent the true financial condition of a business or individual
The auditor discovered that the company had been submitting doctored accounts to investors for years.
O auditor descobriu que a empresa havia estado enviando contas manipuladas aos investidores por anos.
2. Accounting records deliberately changed to conceal fraud, embezzlement, or financial misconduct
The CEO was arrested for presenting doctored accounts to the board of directors.
O CEO foi preso por apresentar contas manipuladas ao conselho de administração.
This term is commonly used in both American and Brazilian legal and financial contexts to describe white-collar crime. In Brazil, such practices are prosecuted under Lei de Crimes Financeiros (Financial Crimes Law). The phrase carries serious legal implications in both cultures and is associated with corporate scandals and forensic accounting investigations.
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