臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：該讓會計師享用比例責任制了嗎？--評析證券交易法引進比例責任制之正當性
書刊名：法學新論
作者：陳文智
作者(外文)：Chen, Wen-chih
出版日期：2008
卷期：1
頁次：頁49-85
主題關鍵詞：會計師責任；比例責任；連帶責任；證券交易法第二十條之一；Accountants' liability；Proportionate liability；Joint and several liability；Article 20-1 of Taiwan's securities and exchange act
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:40
  • 點閱點閱:62
二○○六年一月十一日總統公布之修正後證券交易法第二十條之一明文引進比例責任制，而改善修法前會計師負無限責任之現象以及區分主要、次要加害人理論，為其兩項主要根據。本文除試圖指出所謂會計師負無限責任之立論根據薄弱外，並參酌英美法系國家有關比例責任制相關規範及理論發展之經驗，凸顯所謂主要、次要加害人理論並不足以說明比例責任制取代連帶責任制之正當性。
期刊論文
1.Reiss, Andrew W.(1997)。Powered by More Than GAAS: Section 10A of the Private Securities Litigation Reform Act Takes the Accounting Profession for a New Ride。Hofstra L. REV.，25，1261-1263。  new window
2.馬秀如(20060200)。會計師在證券交易法下的責任--責任加重勇敢說不監督功能更加發揮。會計研究月刊，243，48-65。  延伸查詢new window
3.Coffee, John C. Jr.(2004)。What Caused Enron?: A Capsule Social and Economic History of the 1990s。Cornell Law Review，89，269-309。  new window
4.莊蕎安、張書瑋(200602)。證券交易法修正：會計師嚴謹把關。會計研究月刊，243，41。  延伸查詢new window
5.Perino, Michael A.(2016)。Did the Private Securities Litigation Reform Act Work?。University of Illinois Law Review，2003，913-978。  new window
6.Bishop, W.(1982)。Economic Loss in Tort。OXFORD J. LEG. STUD.，2(1)，1-29。  new window
7.Coffee, John C. Jr.(1996)。The Future of the Private Securities Litigation Reform Act: Or, Why the Fat Lady Has Not Yet Sung。The Business Lawyer，51(4)，975-1008。  new window
8.Langevoort, Donald C.(1996)。The Reform of Joint and Several Liability under the Private Litiga¬tion Reform Act of 1995: Proportionate Liability,Contribution Rights and Settlement Effects。Bus. law.，51，1157+1159-1160。  new window
9.Langevoort, Donald C.(1995)。Words from on High about Rule 10B-5: Chiarella's History, Central Bank's Future。Delaware Journal of Corporate Law，20(3)，865-898。  new window
10.Chapman, Bruce(1992)。Limited Auditors, Liability: Economic Analysis and the Theory of Tort Law。C. B. L. J.，180，194-197。  new window
11.Coffee, John C. Jr.(2002)。Understanding Enron: It's about the Gatekeepers, Stupid。Business Lauryer，57，1403-1409。  new window
12.Cook, Michael(1992)。The Liability Crisis in the United States: Impact on the Accounting Profession。J. ACCT，19。  new window
13.Evans, Gareth T.、Floyd, Daniel S.(1996)。Secondary Liability under Rule 10b-5: Still Alive and Well after Central Bank。BUS. LAW.，52，13-14。  new window
14.Finch, Vanessa、Freedman, Judith(1997)。Limited Liability Partnerships: Have Accountants Sewn Up the "Deep Pockets” Debate。J.B.L.，36，387-393。  new window
15.Green, Duncan(1999)。Litigation Risk for Auditors and the Risk Society。CRITICAL PERP. ACCT.，10，339。  new window
16.Weiss, Melvyn I.(1996)。Limitations on Damage Awards and Claims: New Securities Exchange Act § 21D(E) and § 21 D (G)。PLI/CORP.，923，227-241。  new window
17.Choi, Stephen J.(2007)。Do the Merits Matter Less After the Private Securities Litigation Reform Act。J.L. ECON. and ORG.，23，598。  new window
18.Pincus, Andrew J.(1996)。Calculation and Allocation of Damages under the Private Securities Litigation Reform Act of 1995。PLI/CORP.，923，193-208。  new window
19.Johnson M. F.(2007)。Do the Merits Matter More? The Impact of the Private Securities Liti gation Reform Act。J.L. ECON. and ORG.，23，627。  new window
20.Cochran, Martha L.(1996)。Legislative History of the Private Securities Litigation Reform Act。PLI/CORP.，924，7。  new window
21.Phillips, Richard M.(1996)。The Private Securities Litigation Reform Act of 1995: Rebalancing Litigation Risks and Rewards for Class Action Plaintiffs, Defendants and Lawyers。BUS. Law.，51，1009-1058。  new window
22.Moizer, Peter、Hansford-Smith, Lisa(1998)。UK Auditors Liability: An Insurable Risk?。INT. J. Audit，2，197。  new window
23.O'Leary, Conor(1998)。Auditors' Liability to Third Parties - the Door Remains Open。MANAGERIAL Aud. J.，13，521。  new window
24.O'Sullivan, Noel(1993)。Auditors' Liability: Its Role in the Corporate Governance Debate。ACCOUNTING and Business Research，23，412+417-418。  new window
25.Palmrose, Zoe-Vonna(1994)。The Joint and Several vs. Proportionate Liability Debate: An Empirical Investigation of Audit-Related Litigation。STAN. J. BUS. and FlN.，1，53。  new window
26.Puri, Poonam、Ben-Ishai, Stephanie(2003)。Proportionate Liability under the CBCA in the Context of Recent Corporate Governance Reform: Canadian Auditors in the Wrong Place at the Wrong Time?。C.B.L.J.，39，36。  new window
27.Bromberg, Alan R.、Lowenfels, Lewis D.(1988)。Aiding and Abetting Securities Fraud: A Critical Examination。Alb. L. Rev.，52，637+749-750。  new window
28.King, Ronald R.、Schwartz, Rachel(1997)。The Private Securities Litigation Reform Act of 1995: A Discussion of Three Provisions。ACCOUNTING HORIZONS，92-94。  new window
29.Seligman, Joel(1994)。The Merits Do Matter: A Comment on Professor Grundfest's "Disimplying Private Rights of Action under the Federal Securities Laws: The Commission's Authority。Harv. L. Rev.，108，438+444-448。  new window
30.Stapleton, Jane(1995)。Duty of Care: Peripheral Parties and Alternative Opportunities for Deterrence。L.Q.R.，111，310-314。  new window
31.Avery, John W.(1996)。Securities Litigation Reform: The Genesis of the. Private Securities Litigation Reform Act of 1995。BUS. LAW.，51，335。  new window
32.Roberts Robin W.(2003)。Political Strategies Used by the US Public Accounting Profession during Auditor Liability Reform: The Case of Private Securities Litigation Reform Act of 1995。Journal of Accounting and Public Policy，22，433。  new window
33.Wade, John W.(1986)。Should Joint and Several Liability of Multiple Tortfeasors be Abolished?。Am. J. Trial Advoc，193，211。  new window
34.Wright, Richard(1988)。Allocating Liability Among Multiple Responsible Causes: A Principled De¬fense of Joint arid Several Liability for Actual Harm and Risk Exposure。UNIVERSITY OF California Davis L. Rev.，21，1141。  new window
35.王志誠(20050600)。財務報告不實之民事責任。月旦財經法雜誌，1，117-135。  延伸查詢new window
36.陳錦隆(20000400)。會計師查核簽證財務報表之民事責任。會計研究月刊，173，63-66。  延伸查詢new window
37.黃砤淳(20040600)。從順大裕案談證券投資人之保護--以會計師查核（核閱）財務報告之賠償責任為核心。律師雜誌，297，62-75。  延伸查詢new window
38.Narayanan, V. G.(1994)。An Analysis of Auditor Liability Rules。Journal of Accounting Research，32(Supplement)，39-59。  new window
39.Coffee, John C. Jr.(2004)。Gatekeeper Failure and Reform: The Challenge of Fashioning Relevant Reforms。Boston University Law Review，84(2)，301-364。  new window
40.Alexander, Janet C.(1991)。Do the merits matter? A study of settlements in securities class actions。Stanford Law Review，43，497-598。  new window
41.劉嘉雯(20030100)。會計師事務所合併對客戶股價影響之研究--代理假說與保險假說。會計評論，36，1-22。new window  延伸查詢new window
42.Menon, Krishnagopal、Williams, David D.(1994)。The Insurance Hypothesis and Market Prices。The Accounting Review，69(2)，327-342。  new window
會議論文
1.王泰昌、劉嘉雯(200211)。會計師法律責任之研究--比例責任制與連帶責任制。2002會計理論與實務研討會。台北大學會計系。  延伸查詢new window
研究報告
1.Albert Institute of Law Reform and Research(1975)。Contributory Negligence and Concurrent Wrongdoers。  new window
學位論文
1.陳哲斐(200508)。會計師財務簽證民事責任之研究(碩士論文)。國立成功大學。  延伸查詢new window
2.劉嘉雯(199706)。法律責任,人力資源投資,與審計品質之研究(博士論文)。國立台灣大學。new window  延伸查詢new window
3.邱琦(2002)。純粹經濟上損失之研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
4.蔡逸芳(1996)。會計師財務報表簽證之法律責任：賠償上限與比例責任之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Bowles, Roger、Jones, Phillip(1989)。Professional Liability: An Economic Analysis。  new window
2.Coffee, Jr. John、Fuchita, Yasuyuki(2006)。Conclusion, in Financial Gatekeepers: Can They Protect Investors?。  new window
3.Coffee, Jr. John、Hopt, Kaus J.(2005)。Gatekeeper Failure and Reform: The Challenge of Fashioning Relevant Reforms, in Corporate Governance in Context。  new window
4.Coffee, Jr. John(2006)。Gatekeeper: The Professions and Corporate Governance。  new window
5.Davis, Jim(1994)。Inquiry into the Law of Joint and Several Liability: Report to the Federal and New South Wales, Attorneys General。  new window
6.Department of Trade and Industry(2003)。Director and Auditor Liability-A Consultative Document。  new window
7.Department of Trade and Industry(1989)。Professional Liability。  new window
8.Feldthusen, Bruce(1989)。Economic Negligence。  new window
9.Gray, W.、Halladay, C. W.(2002)。Guide to CBCA Reform: Analysis and Precedents。  new window
10.Hon, W. Z.、Estey, Q. C.(1996)。Proportionate Liability and Canadian Auditors, Brief Prepared for Legal Liability Task Force。Canadian Institute of Chartered Accountants。  new window
11.Powell, John L.、Stewart, Roger(2001)。Jackson and Powell on professional negligence。  new window
12.Alastair, Mullis、Oliphant, Ken(199103)。Auditors, Liability, Professional Negligence。  new window
13.New South Wales Law Reform Commission(1999)。Report 89-Contribution Between Persons Liable for the Same Damage。  new window
14.New Zealand Law Commission(1998)。Apportionment of Civil Liability。  new window
15.New Zealand Law Commission(1992)。Apportionment of Civil Liability: A Discussion Paper。  new window
16.Ontario Law Reform Commission(1988)。Report on Contribution among Wrongdoers and Contributory Negligence。  new window
17.Report of the Standing Senate Committee on Banking(1998)。Trade and Commerce, Joint and Several Liability and Professional Defendants。  new window
18.Trindade, Francis、Cane, Peter(1993)。The Law of Torts in Australia。  new window
19.陳春山(2000)。證券交易法論。台北市：五南圖書出版公司。  延伸查詢new window
20.黃銘傑(2001)。公開發行公司法制與公司監控--法律與經濟之交錯。台北。new window  延伸查詢new window
21.賴英照(1996)。證券交易法逐條釋義。賴英照。  延伸查詢new window
22.賴源河(2002)。證券管理法規。臺北：糠素儀。  延伸查詢new window
23.Wallace, Wanda A.(1980)。The Economic Role of the Audit in Free and Regulated Markets。Touche Ross Foundation。  new window
24.余雪明(2000)。證券交易法。財團法人中華民國證券暨期貨市場發展基金會。  延伸查詢new window
25.賴英照(2006)。股市遊戲規則--最新證券交易法解析。台北：賴英照。  延伸查詢new window
其他
1.Company Law Review-Steering Group。Modem Company Law for a Competitive Economy: Final Report。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：594（臺灣：581，外國：13） ／ 本年度總使用人次：2516201 ／ 訪客人次（自102年09月）：68316026
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上