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題名:初探財務報表保險
書刊名:證券市場發展季刊
作者:陳俊元
作者(外文):Chen, Chun-yuan
出版日期:2020
卷期:32:3=127
頁次:頁29-62
主題關鍵詞:財務報表保險審計會計師強制保險強制揭露Financial statement insuranceAuditingAuditorMandatory insuranceMandatory disclosure
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:5
  • 點閱點閱:3
期刊論文
1.Faure, Michael、Heine, Klaus(2011)。Insurance against Financial Crises?。NYU Journal of Law & Business,8,117-150。  new window
2.Cunningham, Lawrence A.(2007)。Securitizing Audit Failure Risk: An Alternative to Caps on Damages。William and Mary Law Review,49(3),711-780。  new window
3.Ronen, Joshua(2002)。Post-Enron Reform: Financial Statement Insurance, and GAAP Re-visited。Stanford Journal of Law, Business & Finance,8(2),31-58。  new window
4.Cunningham, Lawrence A.(2004)。A New Product for the State Corporation Law Market: Audit Committee Certifications。Berkeley Business Law Journal,1,327-368。  new window
5.Baker, Tom、Griffith, Sean J.(2007)。The Missing Monitor in Corporate Governance: The Directors' and Officers' Liability Insurer。The Georgetown Law Journal,95(6),1795-1842。  new window
6.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
7.Martin, Cary(2012)。Is Systemic Risk Prevention the New Paradigm? A Proposal to Expand Investor Protection Principles to the Hedge Fund Industry。St. John's Law Review,86,87-142。  new window
8.McCoy, Patricia A.(2003)。Realigning Auditors' Incentives。Connecticut Law Review,35(3),989-1012。  new window
9.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
10.Ben-Shahar, Omri、Logue, Kyle D.(2012)。Outsourcing Regulation: How Insurance Reduces Moral Hazard。Michigan Law Review,111(2),197-248。  new window
11.陳俊元(20180300)。強制保險或強制揭露?我國會計師責任保險定位之再省思。政大法學評論,152,187-253。new window  延伸查詢new window
12.朱同明、李鵬雁(2006)。財務報表保險制度面臨的難題分析。學術交流,2006(7),113-115。  延伸查詢new window
13.劉花(2008)。財務報表保險制度的可行性探析。現代商業,2008(24),245-247。  延伸查詢new window
14.劉玉紅(2012)。論我國財務報表保險制度構建的研究。會計之友,2012(11),107-108。  延伸查詢new window
15.葉蓓(2016)。論財務報表保險審計新模式及其可行性。會計師,2016(6)。  延伸查詢new window
16.王利(2013)。財務報表保險審計制度的潛在問題研究。中國鄉鎮企業會計,2013(6),170-171。  延伸查詢new window
17.江朝國(20150200)。責任保險中第三人直接請求權之性質及消滅時效--評臺北地方法院一○○年度北保險簡字第四○號判決。月旦裁判時報,32,23-30。  延伸查詢new window
18.宋華(2007)。基於羅恩FSI模型的修正。財會通訊(學術版),2007(1)。  延伸查詢new window
19.李萬鈴、高國舟(2009)。淺談財務報表保險制度。綠色財會,2009(8),6-8。  延伸查詢new window
20.李啟航(2006)。由財務報表保險制度談審計責任體系構建。山東經濟,134,117-119。  延伸查詢new window
21.李志鋼(2005)。財務報表保險制度有效性存疑。審計月刊,2005(8)。  延伸查詢new window
22.范麗(2010)。財務報表保險制度研究的梳理、評述和展望。商業文化,2010(12),125-126。  延伸查詢new window
23.林祥友、阿都建林(2007)。財務報表和審計報告雙重保險制度設計。財會月刊,2007(10),58-59。  延伸查詢new window
24.潘煉(2013)。財務報表保險制度在我國當前不可行。財會月刊,2013(1)。  延伸查詢new window
25.黎明(2008)。財務報表保險中虛假陳述損失的確定及賠償責任的認定。商場現代化,559。  延伸查詢new window
26.Baer, Miriam Hechler(2004)。Insuring Corporate Crime。Indiana Law Journal,83(3),1035-1096。  new window
27.謝輝(2012)。探究財務報表的保險制度創新。經營管理者,2012(8),270-271。  延伸查詢new window
28.張婷、余玉苗(2006)。論財務報表保險制度中的契約設計及其有效性。經濟評論,2005(3),110-116。  延伸查詢new window
29.張健、張華、范偉慶(2011)。提高審計獨立性的新思路:財務報表保險制度。經濟研究導刊,2011(11),128-129。  延伸查詢new window
30.孫杰(2014)。財務報表保險制度治理獨立審計失效的再審視。財政監督,2014(2),38-40。  延伸查詢new window
31.陳俊元(20170300)。Functions of Directors' and Officers' (D&O) Liability Insurance and Litigation Risk: An Empirical Legal Study of Taiwan。National Taiwan University Law Review,12(1),1-51。new window  new window
32.Chen, Chun-Yuan(2016)。D&O Insurance, Corporate Governance and Mandatory Disclosure: An Empirical Legal study of Taiwan。Asian Journal of Law & Economics,7(1),19-62。  new window
33.Birke, David F.(2004)。The Toothless Watchdog: Corporate Fraud and the Independent Audit--How Can the Public's Confidence be Restored?。University of Miami Law Review,58,891-921。  new window
34.Cunningham, Lawrence A.(2004)。A Model Financial Statement Insurance Act。Connecticut Insurance Law Journal,11,69-104。  new window
35.Cunningham, Lawrence A.(2004)。Choosing Gatekeepers: The Financial Statement Insurance Alternative to Auditor Liability。UCLA Law Review,52,413-475。  new window
36.Cunningham, Lawrence A.(2006)。Too Big to Fail: Moral Hazard in Auditing and the Need to Restructure the Industry before It Unravels。Columbia Law Review,106,1698-1748。  new window
37.Green, Daniel Austin(2009)。Whither and Whether Auditor Independence。Gonzaga Law Review,44,365-410。  new window
38.Evans, Alicia Davis(2007)。The Investor Compensation Fund。Journal of Corporation Law,33,223-296。  new window
39.Kahn, David B.、Lawson, Gary S.(2004)。Who's the Boss?: Controlling Auditor Incentives Through Random Selection。Emory Law Journal,53,391-432。  new window
40.Ronen, Joshua、Sagat, Kenneth A.(2007)。The Public Auditor as an Explicit Insurer of Client Restatements: A Proposal to Promote Market Efficiency。Journal of Accounting, Auditing & Finance,22,511-526。  new window
41.Shapiro, Amy(2005)。Who Pays the Auditor Calls the Tune?: Auditing Regulation and Clients' Incentives。Seton Hall Law Review,35,1029-1095。  new window
42.Skeel, David A. Jr.(2011)。Inside-Out Corporate Governance。Journal of Corporation Law,37,147-202。  new window
43.Grundfest, Joseph A.(2002)。Punctuated Equilibria in the Evolution of United States Securities Regulation。Stanford Journal of Law, Business & Finance,8(1),1-8。  new window
44.Partnoy, Frank(2004)。Strict Liability for Gatekeepers: A Reply to Professor Coffee。Boston University Law Review,84,365-376。  new window
圖書
1.Coffee, John C. Jr.(2006)。Gatekeepers: The Professions and Corporate Governance。Oxford University Press。  new window
2.江朝聖、林建中、洪令家、林育廷(2017)。專業守門人與公司治理。臺北:新學林。  延伸查詢new window
3.施文森、林建智(2009)。強制汽車責任保險法。臺北:元照。  延伸查詢new window
單篇論文
1.Dontoh, Alex,Ronen, Joshua,Sarath, Bharat(2004)。Financial Statements Insurance,https://archive.nyu.edu/bitstream/2451/27449/2/SSRN-id303784.pdf。  new window
其他
1.陳俊元(20171106)。聖誕季節的裝飾?強制投保董監責任險應三思,https://tw.appledaily.com/new/realtime/20171106/1235715。  延伸查詢new window
2.彭禎伶(20161014)。曾銘宗:新上市櫃董監 應投保責任險。  延伸查詢new window
3.SEC。Roundtable Discussion on Financial Disclosure and Auditor Oversight,https://www.sec.gov/spotlight/roundtables/accountround040402.htm。  new window
 
 
 
 
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