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題名:強制保險或強制揭露?我國會計師責任保險定位之再省思
書刊名:政大法學評論
作者:陳俊元
作者(外文):Chen, Chun-yuan
出版日期:2018
卷期:152
頁次:頁187-253
主題關鍵詞:會計師責任保險律師責任保險守門人公司治理強制保險強制揭露監督功能信號功能告知後同意法人會計師事務所Accountant's liability insuranceAttorney's liability insuranceGatekeeperCorporate governanceMandatory insuranceMandatory disclosureMonitoring functionSignaling functionInformed consentIncorporated CPA firm
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(4) 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:148
  • 點閱點閱:8
期刊論文
1.巫鑫(19930900)。會計師是否需投保「會計師責任保險」。保險專刊,33,118-127。new window  延伸查詢new window
2.Ebke, Werner F.(1984)。In Search of Alternatives: Comparative Reflections on Corporate Governance and the Independent Auditor's Responsibilities。Northwestern University Law Review,79(4),663-720。  new window
3.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
4.Ribstein, Larry E.(2002)。Market vs. Regulatory responses to corporate fraud: A critique of the Sarbanes-Oxley Act of 2002。Journal of Corporation Law,28(1),1-68。  new window
5.楊秀儀(20070600)。論病人自主權--我國法上「告知後同意」之請求權基礎探討。國立臺灣大學法學論叢,36(2),229-268。new window  延伸查詢new window
6.Watters, Jeffrey D.(2010)。What They Don't Know Can Hurt Them: Why Clients Should Know if Their Attorney Does Not Carry Malpractice Insurance。Baylor Law Review,62,245-266。  new window
7.江朝國(20020800)。保險法最新修正評釋。月旦法學,87,89-110。new window  延伸查詢new window
8.陳文智(20081200)。告別深口袋?--會計師法法令責任限制規範之檢視。法學新論,5,87-117。new window  延伸查詢new window
9.黃帥升、陳文智(20130100)。會計師強制責任險是否有擴大空間?。會計研究月刊,326,122-125。  延伸查詢new window
10.葉啟洲(20140600)。強制汽車責任保險法中被保險人的保護--一個立法政策上遺漏的視角。月旦民商法雜誌,44,35-55。  延伸查詢new window
11.Baker, Tom、Swedloff, Rick(2013)。Regulation by Liability Insurance: From Auto to Lawyers Professional Liability。UCLA Law Review,60,1412-1450。  new window
12.Ben-Shahar, Omri、Logue, Kyle D.(2012)。Outsourcing Regulation: How Insurance Reduces Moral Hazard。Michigan Law Review,111(2),197-248。  new window
13.Coffee, John C. Jr.(2002)。Understanding Enron: "It's About the Gatekeepers, Stupid"。The Business Lawyer,57,1403-1420。  new window
14.Cunitz, Nicole A.(1995)。Mandatory Malpractice Insurance for Lawyers: Is There a Possibility of Public Protection Without Compulsion?。Georgetown Journal of Legal Ethics,8,637-668。  new window
15.Davis, Anthony E.(1996)。Professional Liability Insurers as Regulators of Law Practice。Fordham Law Review,65,209。  new window
16.Fortney, Susan Saab(2012)。Law as a Profession: Examining the Role of Accountability。Fordham Urban Law Journal,40,177。  new window
17.Gomes, José João Montes Ferreira(2005)。Auditors as Gatekeepers: The European Reform of Auditors' Legal Regime and the American Influence。Columbia Journal of European Law,11,665-704。  new window
18.Kalss, Susanne(2007)。Recent Developments in Liability for Nondisclosure of Capital Market Information。International Review of Law & Economics,27,70-95。  new window
19.Loewenstein, Mark J.(2013)。Imputation, the Adverse Interest Exception, and the Curious Case of the Restatement (Third) of Agency。University of Colorado Law Review,84,305。  new window
20.Macey, Jonathan(2010)。The Demise of the Reputational Model in Capital Markets: The Problem of the "Last Period Parasites"。Syracuse Law Review,60,427-448。  new window
21.Manns, Jeffrey(2009)。Rating Risk after the Subprime Mortgage Crisis: A User Fee Approach for Rating Agency Accountability。North Carolina Law Review,87,1011-1090。  new window
22.Marsh, Nicholas A.(2003)。"Bonded & Insured?": The Future of Mandatory Insurance Coverage and Disclosure Rules for Kentucky Attorneys。Kentucky Law Journal,92,793-816。  new window
23.Mignone, Nicole D.(2005)。The Emperor's New Clothes?: Cloaking Client Protection under the New Model Court Rule on Insurance Disclosure。St. Mary's Law Journal,36,1069-1118。  new window
24.Mills, Devin S.、Petrova, Galina(2009)。Modeling Optimal Mandates: A Case Study on the Controversy over Mandatory Professional Liability Coverage and Its Disclosure。Georgetown Journal of Legal Ethics,22,1029。  new window
25.Ronen, Joshua(2002)。Post-Enron Reform: Financial Statement Insurance, and GAAP Revisited。Stanford Journal of Law, Business & Finance,8,39。  new window
26.Schlegelmilch, John(2000)。Insufficient Evidence to Support Mandatory Malpractice Insurance Requirements。Jun Nevada Law,8,9。  new window
27.Silver, Charles(1996)。Professional Liability Insurance as Insurance and as Lawyer Regulation: Response to Davis。Fordham Law Review,65,233-246。  new window
28.Solaimani, Farbod(2006)。Watching the Client's Back: A Defense of Mandatory Insurance Disclosure Laws。Georgetown Journal of Legal Ethics,19,963。  new window
29.Wald, Eli(2008)。Taking Attorney-Client Communications (and therefore Clients) Seriously。University of San Francisco Law Review,42,747。  new window
30.陳聰富(20090600)。告知後同意與醫師說明義務。月旦法學教室,80,75-91。  延伸查詢new window
31.楊秀儀(20050600)。美國「告知後同意」法則之考察之分析。月旦法學,121,138-152。new window  延伸查詢new window
32.葉俊榮(19881200)。「告知後同意」: 農藥輸出政策的分析與檢討。國立臺灣大學法學論叢,18(1),277-304。new window  延伸查詢new window
33.Franco, Joseph A.(2002)。Why Antifraud Prohibitions Are Not Enough: The Significance of Opportunism, Candor and Signaling in the Economic Case for Mandatory Securities Disclosure。Columbia Business Law Review,2,223-362。  new window
圖書
1.黃銘傑(20010000)。公開發行公司法制與公司監控:法律與經濟之交錯。黃銘傑。new window  延伸查詢new window
2.江朝國(19990000)。強制汽車責任保險法。臺北:智勝文化事業有限公司。new window  延伸查詢new window
3.金融監督管理委員會(2014)。103年會計師事務所服務業調查報告。  延伸查詢new window
 
 
 
 
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