noun
accounting fraud; irregular accounting
Refers to dishonest or improper accounting practices, such as falsifying financial records or misrepresenting a company's financial position.
その会社は不正会計で告発された。
The company was indicted for accounting fraud.
不正会計が発覚し、株価が急落した。
The accounting fraud came to light and the stock price plummeted.
粉飾決算 specifically refers to window dressing of financial statements, while 不正会計 is a broader term covering any fraudulent accounting.
Compound of 不正 (improper, dishonest) and 会計 (accounting).