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題名:從比較法觀點探討我國律師擔當守門員角色之法律布局
書刊名:法學新論
作者:李曜崇
作者(外文):Lee, Yao-chung
出版日期:2008
卷期:5
頁次:頁119-154
主題關鍵詞:律師會計師守門員逐層通報義務AuditorAttorneyGatekeeperUp-the-ladder reporting obligation
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(2) 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:2
  • 共同引用共同引用:0
  • 點閱點閱:41
二○○一年十二月的恩隆破產案是美國商業史上具劃時代意義的大事,為挽回投資者繼續參與資本市場運作的信心,美國國會在二○○二年七月三十日制定了號稱是自羅斯福總統新政時代以來最激進的企業改革法案—沙賓法案,該法案的立法重點有二,除了眾所周知的對企業公司治理的強化,另一個重點則是要加強資本市場守門員的專家職能。在傳統上,會計師無可爭辯地被視為是當然的資本市場守門員,與此相對地,和會計師地位相當的律師是否適於擔當守門員角色,於法律上並非毫無爭議,本文擬將美國法上對此一問題的討論作一介紹,並由美國法角度反思我國現行相關法律之妥當性,最後並提出一己之心得作結論。
期刊論文
1.Hamdani, A.(2003)。Gatekeeper liability。Southern California Law Review,77(1),53-122。  new window
2.Kraakman, R. H.(1986)。Gatekeepers: The anatomy of a third party enforcement strategy。Journal of Law, Economics, & Organization,2(1),53-104。  new window
3.Coffee, John C. Jr.(2002)。Understanding Enron: It's about the Gatekeepers, Stupid。Business Lauryer,57,1403-1409。  new window
4.武永生、馮震宇(20060900)。資本市場律師之角色與職責--以美國證券法規律師守門員規範之改革為中心。證券櫃檯,123,7-30。  延伸查詢new window
5.劉建志、鄭伯禹(20060900)。律師在資本市場中發揮之功能。證券櫃檯,123,42-47。  延伸查詢new window
6.袁義昕(20080400)。美國律師作為資本市場守門員之研究。法學叢刊,53(2)=210,129-172。new window  延伸查詢new window
7.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
8.Kaplow, Louis、Shavell, Steven(1989)。Legal Advice about Information to Present in Litigation: Its Effects and Social Desirability。Harvard Law Review,102(3),565-615。  new window
9.McLaughlin, Joseph(1994)。The Changing Role of the Securities Analyst in Initial Public Offerings。Insights,8。  new window
10.Laby, Arthur B.(2006)。Differentiating Gatekeepers。Brooklyn Journal of Corporate, Financial & Commercial Law,1(1),119-163。  new window
11.Moritz, Terry F.、Oberlies, Robert M.(2005)。Oberlies, Up the Ladder and Beyond: Attorney and Reporting Duty with Respect to Issuers, Auditors and the Commission Under SEC Implementing Rules to the Sarbanes-Oxley Act of 2002。PLI/CORP,1464,466-467。  new window
12.Lowenfels, Lewis D.、Bromberg, Alan R.、Sullivan, Michael J.(2006)。Attorneys as Gatekeepers: SEC Actions against Lawyers in the Age of Sarbanes-Oxley。University of Toledo Law Review,36。  new window
13.Sale, Hillary A.(2003)。Gatekeerpers, Disclosure, and Issuer Choice。Washington University Law Review,81,403。  new window
14.Quinn, Linda C.、Jarmel, Ottilie L.(1997)。The Road Less Traveled: The Advent of Electronic Roadshows。Insights,11(7)。  new window
15.Coffee, John C. Jr.(2006)。Reforming the Securities Class Action: An Essay on Deterrence and its Implementation。Columbia Law Review,106(7),1534-1586。  new window
16.Coffee, John C. Jr.(2003)。The Attorney as Gatekeeper: An Agenda for the SEC。Columbia Law Review,103,1293-1316。  new window
17.林嬋娟、林孝倫(20070500)。會計師輪調制度--輪調成效莫衷一是.遵循檢討齊步並進。會計研究月刊,258,88-95。  延伸查詢new window
圖書
1.Johnson, Charles J. Jr.、McLaughlin, Joseph(1997)。Corporate Finance and the Securities Laws。New York, NY:Aspen Law & Business。  new window
單篇論文
1.Securities and Exchange Commission(2000)。Final Rule: Revision of the Commission's Auditor Independence Requirements,Washington, DC:Government Printing Office。  new window
2.SEC(1996)。Securities Act Concepts and Their Effects of Capital Formation。  new window
3.SEC(2003)。Strengthening the Commission s Requirements Regarding Auditor Independence。  new window
其他
1.Gretchen, Morgenson(20020505)。Information Sooner, Yes, But Make It Better, Too。  new window
2.Hamburger, Tom(20020503)。Corporate Governance Bill Weighted。  new window
3.Kelly, Kate(20020430)。Stock Exchanges Fortify Watchdog Roles。  new window
4.Norris, Floyd(20020717)。The Markets: Market Place: Yes, He Can Stop That。  new window
5.Schroeder, Michael(20020430)。Tauzin Bill Aims to Bolster FASB With New Fees, More Independence。  new window
6.Pitt, Harvey L.(20020802)。Remarks Before the Annunal Meeting of the American Bar Association's Business Law Section,http://www.sec.gov/news/speech/spch579.htm, 2007/08/23。  new window
 
 
 
 
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