:::

詳目顯示

回上一頁
題名:過失相抵於會計師責任之適用
書刊名:法學新論
作者:陳文智
作者(外文):Chen, Wen-chih
出版日期:2009
卷期:7
頁次:頁131-160
主題關鍵詞:會計師責任過失相抵民法第二一七條加工過失與有過失Accountant liabilityContributory negligenceComparative negligenceArticle 217 of Taiwan's civil code
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(0) 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:0
  • 共同引用共同引用:155
  • 點閱點閱:52
公司基於因會計師未能揭發公司舞弊或出具不實查核報告等意見書所致公司損害向會計師所提起之求償訴訟中,會計師就公司本身之與有過失,理論上得援用民法第二一七條過失相抵規定以減輕賠償金額。惟我國論者有基於會計師於對公司責任訴訟中援用過失相抵者,存在違反法定審計及公司聘任會計師目的等疑慮,而認為應加以禁止者。本文擬參酌英美法判決見解,探尋提供論者反對會計師援用過失相抵所持疑慮之可能解答;並進一步分析應允許會計師援用過失相抵至何種程度之細部問題,以供我國法院於未來面對實際案例時之參考。
期刊論文
1.謝哲勝(19991100)。侵權行為被害人之法定代理人與有過失--民法第二百十七條修正評析。月旦法學,54,42-51。new window  延伸查詢new window
2.林誠二(20030500)。被害人之代理人及使用人與有過失之適用--兼評最高法院九十一年度臺上字第一四三三號民事判決。臺灣本土法學雜誌,46,73-81。  延伸查詢new window
3.陳文智(20051200)。論會計師之注意義務--專業之注意義務。月旦法學,127,132-148。new window  延伸查詢new window
4.近藤光男(1992)。会計監査人の会社に対する責任。判例評論,395,178。  延伸查詢new window
5.Allen, Jay M.(1990)。Damage Apportionment in Accounting Malpractice Actions: The Role of Comparative Fault。BYU. L. REV.,1990,949。  new window
6.Bartlett, Andrew(1998)。Attribution of Contributory Negligence: Agents, Company Directors and Fraudsters。L.Q.R.,114,460。  new window
7.Baxt, Robert(1986)。The Modem Company Auditor: A Bloodhound Without Teeth or a Watchdog Without Eyes?。OSGOODE Hall L .J,24,667。  new window
8.Brodsky, Edward(19960814)。Accountants’ Liability for Fraud of Clients。N.Y.L.J.,3。  new window
9.Dahl, Dennis V.(1991)。Comparative Negligence in Suits against Accountants: A Statutory and Policy Analysis。BYU J. PUB. L.,5,155。  new window
10.Dinallo, Eric R.(1990)。The Peculiar Treatment of Contributory Negligence in Accountants’ Liability Cases。N.Y.U. L. Rev.,65,329。  new window
11.Dodd, Travis Morgan(1992)。Accounting Malpractice and Contributory Negligence: Justifying Disparate Treatment Based upon the Auditor’s Unique Role。GEO. L. J.,80,909。  new window
12.Dore, Matthew G.(1995)。Presumed Innocent? Financial Institutions, Professional Malpractice Claims, and Defenses Based on Management Misconduct。COLUM. BUS. L. REV.,1995,127。  new window
13.Dugdale, Tony(2003)。Auditor’s Liability to the Client: Ups and Downs。P.N.,19,536。  new window
14.Evans, Hugh(2003)。Attribution and Professional Negligence。P.N.,19,470。  new window
15.Gay, Cathy A.(1984)。Cenco Inc. v. Seidman & Seidman: A Futile Attempt to Deter Management Fraud。Duke L.J.,1984,141。  new window
16.Gwilliam, D. R.(1988)。Apportionment in Actions against Auditors。ABACUS,24,37。  new window
17.Hawkins, Carl S.(1959)。Professional Negligence Liability of Public Accountants。VAND. L. Rev.,12,797。  new window
18.Heaton, J. B.(2005)。Deepening Insolvency。J. CORP. L.,30,465。  new window
19.Marshall, Philip、Beltrami, A. J.(1990)。Contributory Negligence: A Viable Defence for Auditors?。Lloyd’s Maritime and Comm. L. Q.,1990,416。  new window
20.Menzel, David L.(1983)。The Defense of Contributory Negligence in Accountant’s Malpractice Actions。Seton Hall L. Rev.,13,292。  new window
21.Morris, Andrew J.(2001)。Clarifying the Imputation Doctrine: Charging Audit Clients with Responsibility for Unauthorized Audit Interference。COLUM. Bus. L. Rev.,2001,339。  new window
22.Prentice, Robert A.(1995)。Can the Contributory Negligence Defense Contribute to a Defusing of the Accountants’ Liability Crisis?。WlS. Int’ L L. J.,13,359。  new window
23.Tomkins, Sharon(1996)。Tightening Gatekeeper Liability: Should Officers’ and Directors’ Wrongdoing Be Imputed to the Corporation in Suits against Third-Party Professionals?。S. Cal. L. Rev.,69,1883。  new window
24.黃銘傑(20020600)。從安隆(Enron)案看我國會計師民事責任之現狀。月旦法學,85,105-118。new window  延伸查詢new window
25.陳聰富(20070900)。過失相抵之法理基礎及其適用範圍。臺灣本土法學雜誌,98,70-101。  延伸查詢new window
研究報告
1.Company Law Review Steering Group(2001)。Modern Company Law for a Competitive Economy: Final Report。  new window
2.English Law Commission(1990)。Working Paper No. 114: Contributory Negligence As A Defencein Contract。  new window
學位論文
1.蕭萬龍(200307)。會計師簽證民事責任之研究(碩士論文)。中原大學。  延伸查詢new window
圖書
1.Spellmire, George(1998)。Accounting, Auditing and Financial Malpractice。  new window
2.弥永真生(2000)。会計監査人の責任の限定。有斐閣。  延伸查詢new window
3.Dugdale, A. M.、Stanton, K. M.(1998)。Professional Negligence。  new window
4.Gormley, R.(1981)。The Law of Accountants and Auditors。  new window
5.曾隆興(2003)。詳解損害賠償法。臺北:三民書局股份有限公司。new window  延伸查詢new window
6.史尚寬(198303)。債法總論。史尚寬:三民書局。  延伸查詢new window
7.王澤鑑(1999)。債法原理。三民書局股份有限公司。  延伸查詢new window
8.孫森焱(200609)。民法債編總論。五南出版社。  延伸查詢new window
9.曾世雄(1986)。損害賠償法原理。中國學術著作獎助委員會。new window  延伸查詢new window
圖書論文
1.詹森林(1998)。互毆與與有過失。民事法理與判例研究(一)。翰蘆。  延伸查詢new window
2.龍田節(1987)。注釈商法266ノ3、商法特例法3条、9条-11条。新版注釈会社法(6)。有斐閣。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
無相關點閱
 
QR Code
QRCODE