期刊論文1. | 陳文智(20070600)。試論「吹哨者保護法制」之引進。全國律師,11(6),81-96。 延伸查詢![new window](/gs32/images/newin.png) |
2. | Cripps, Yvonne(1996)。New Statutory Duties of Disclosure for Auditors in the Regulated Financial Sector。L.Q.R.,112,667。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
3. | Calderon, Jeanne、Kowal, Rachel(1998)。Auditors Whistle an Unhappy Tune。Denv. U. L. REV.,75,419。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | Boury, Pierre-Marie、Spruce, Craig M.(2005)。Auditors at the Gate: Section 404 of the Sarbanes-Oxley Act and the Increased Role of Auditors in Corporate Governance。I.J.D.G.,2,27。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | Garrett, Allison D.(1993)。Auditor Whistle Blowing: The Financial Fraud Detection and Disclosure Act。Seton Hall Legis. J.,17,91。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | (1995)。European Parliament and Council Directive 95/26/Ec of 29 June 1995。O.J.,L168,7。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Humphrey, Christopher、Turley, Stuart、Moizer, Peter(1993)。Protecting against Detection: The Case of Auditors and Fraud ?。ACC. Aud. ACCOUNTAB. J.,6,39。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Hopwood, Anthony、Page, Michael(198806)。Changing Roles on the City Stage。ACCOUNTANCY,90。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Lomnicka, Eva(1990)。The Employee Whistleblower and His Duty of Confidentiality。L.Q.R,106,42。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | King, Ronald R.、Schwartz, Rachel(199703)。The Private Securities Litigation Reform Act of 1995: A Discussion of Three Provisions。Accounting Horizons,92。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Phillips, Richard M.、Miller, Gilbert C.(1996)。The Private Securities Litigation Reform Act of 1995: Rebalancing Litigation Risk and Rewards for Class Action Plaintiffs, Defendants and Lawyers。Bus. Law.,51,1009。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Payne, Jennifer(1996)。Auditors: Whistling While They Work。COM. Law.,17,213。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Sikka, Perm et al(1998)。The Impossibility of Eliminating the Expectations Gap: Some Theory and Evidence。Critical Perspectives on Accounting,9,299。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Sidorsky, Robert(1996)。Auditor's Duty to Blow the Whistle under the Litigation Reform Act。N.Y.L.J.,1。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | SEC(1999)。Staff Accounting Bulletin: No. 99 - Materiality。FR,64,45150。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | 陳文智(20060300)。論會計師之資訊揭露機能--以企業舞弊、內部控制缺失之報告義務為中心。月旦法學,130,84-104。 延伸查詢![new window](/gs32/images/newin.png) |
圖書1. | 黃銘傑(2006)。組織內部不法資訊揭露法制之研究。行政院研究發展考核委員會。 延伸查詢![new window](/gs32/images/newin.png) |
2. | 吳琮璠(2006)。審計學:新觀念與本土化。 延伸查詢![new window](/gs32/images/newin.png) |
3. | AICPA(1997)。Consideration of Fraud in a Financial Statement Audit。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | AICPA(1988)。Illegal Acts by Clients。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | AICPA(1988)。The Auditor's responsibility to detect and report errors and irregularities。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | Bingham, Thomas(1991)。Inquiry into the Supervision of the Bank of Credit and Commerce International。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | APC(1989)。Banks in the United Kingdom。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | APB(2004)。The Auditors' Right and Duty to Report to Regulators in the Financial Sector。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | APB(1994)。The auditors' right and duty to report to regulators in the financial sector。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | APB(1994)。The Auditors' Right and Duty to Report to the Bank of England。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Dewing, Ian P.、Russell, Peter O.(2005)。The Role of Auditors, Reporting Accountants and Skilled Persons in UK Financial Services Supervision。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Goldwasser, Dan L. et al(2005)。Accountants' Liability。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | (1999)。Financial Services and Markets Bill。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | DTI(1985)。The Auditor's Role in the Financial Services Sector-Consultative Document。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | ICAEW(1985)。The Auditor and Fraud。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | ICAEW(1985)。Report of the Working Party on Fraud。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Gurry, Francis(1984)。Breach of Confidence。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Lomnicka, Eva(2002)。The Financial Services and Markets Act: An A nnotated Guide。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Power, Michael(1999)。The Audit Society: Rituals of Verification。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Porter, Brenda、Simon, Jon B.、Hatherly, David J.(2003)。Principles of External Auditing。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Spellmire, George(1998)。Accounting, Auditing and Financial Malpractice。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Sabalot, Deborah A.、Everett, Richard J. C.(2000)。The Financial Services and Markets Act 2000。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | Treasury and Civil Service Committee(1991)。Fourth Report: Banking Supervision and Bcci: International and National Regulation。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
24. | Treasury and Civil Service Committee(1992)。First Special Report: Banking Supervision and Bcci: The Response of the Bank of England to the Second and Fourth Reports from the Committee in Session 1991-92。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
25. | Treasury、DTI(1993)。A Statutory Duty on Auditors in the Regulated Sector- A Consultation Document。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
26. | Treasury(1985)。Banking Supervision。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
27. | AICPA(2002)。Consideration of Fraud in a Financial Statement Audit。American Institute of Certified Public Accountants。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |