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題名:我國會計師因財報不實對第三人民事責任之法律實證分析
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:2019
卷期:159
頁次:頁215-299
主題關鍵詞:會計師民事責任財報不實利益第三人因果關係密切關係原則實證研究侵權法第二整編比例責任責任限制強制責任保險Auditor's civil liabilityFinancial statement fraudInterested third partyCausationPrivity ruleEmpirical researchRestatement of the law (2d) of tortsProportional liabilityCap of liabilityCompulsory liability insurance
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期刊論文
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3.林俊宏、林秋君(20061100)。從團體訴訟看我國承銷商、會計師專家責任之發展趨勢。全國律師,10(11),46-58。  延伸查詢new window
4.馬秀如(20060200)。會計師在證券交易法下的責任--責任加重勇敢說不監督功能更加發揮。會計研究月刊,243,48-65。  延伸查詢new window
5.曾宛如(20050900)。有關證券投資人保護之未來發展。月旦財經法雜誌,2,191-207。  延伸查詢new window
6.黃砤淳(20040600)。從順大裕案談證券投資人之保護--以會計師查核(核閱)財務報告之賠償責任為核心。律師雜誌,297,62-75。  延伸查詢new window
7.劉連煜(20060300)。財報不實之損害賠償責任:法制史上蜥蜴的復活?--證券交易法新增訂第二十條之一的評論。月旦民商法雜誌,11,51-62。  延伸查詢new window
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11.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊,9(1),77-110。new window  延伸查詢new window
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14.林昭伶(20130100)。以區域觀點為基礎探討我國審計市場競爭對會計師產業績效之影響。會計評論,56,1-38。new window  延伸查詢new window
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18.莊永丞(20150500)。論證券交易法第20條之1之功過得失。月旦財經法雜誌,36,47-70。  延伸查詢new window
19.Seligman, Joel(1994)。The Merits Do Matter: A Comment on Professor Grundfest's ''Disimplying Private Rights of Action under the Federal Securities Laws: The Commission's Authority''。Harvard Law Review,108(2),438-457。  new window
20.邵慶平(20160900)。證券團體訴訟中因果關係構成要件的比較研究--兼論投保中心制度的改革方向。臺北大學法學論叢,99,137-186。new window  延伸查詢new window
21.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
22.劉連煜(20140900)。財報不實損害賠償之真實價格如何認定及投資人是否與有過失問題--最高法院一○二年度臺上字第一二九四號等民事判決研究。月旦法學,232,234-245。new window  延伸查詢new window
23.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
24.俞洪昭、戚務君、李承易(20001100)。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報,2(2),37-56。new window  延伸查詢new window
25.陸大為(19870900)。擴大會計師責任能提高簽證品質?。會計研究月刊,24,42-45。  延伸查詢new window
26.Pacini, Carl、Martina, Mary Jill、Hamilton, Lynda(2000)。At the Interface of Law and Accounting: An Examination of a Trend toward a Reduction in the Scope of Auditor Liability to Third Parties in the Common Law Countries。American Business Law Journal,37,171-236。  new window
27.陳文智(20080800)。該讓會計師享用比例責任制了嗎?--評析證券交易法引進比例責任制之正當性。法學新論,1,49-85。new window  延伸查詢new window
28.邵慶平(20060200)。證券訴訟上「交易因果關係」與「損害因果關係」之認定--評析高雄地院九一年重訴字第四四七號判決。臺灣本土法學雜誌,79,47-66。  延伸查詢new window
29.張心悌(20071200)。證券詐欺之因果關係與損害賠償--板橋地方法院九六年金字第二號民事判決評釋。臺灣本土法學雜誌,101,251-258。  延伸查詢new window
30.吳從周(20130200)。簽證會計師責任之再檢討--從民法與民事訴訟法對應適用的觀點評臺灣板橋地方法院九十八年度金字第三號判決。月旦裁判時報,19,22-33。  延伸查詢new window
31.林仁光(20061100)。公開說明書中承銷商、律師、會計師責任之區分--以美國法為例。全國律師,10(11),6-27。  延伸查詢new window
32.章友馨(20060200)。從證交法新增訂第二十條之一論會計師過失責任之舉證責任歸屬。證券暨期貨月刊,24(2),20-32。  延伸查詢new window
33.黃超邦(20060300)。淺談新修正證券交易法下有關會計師簽證財報不實責任-兼論順大裕案民事判決。證券暨期貨月刊,24(3),27-37。  延伸查詢new window
34.劉連煜(19940600)。論證券交易法一般反詐欺條款之因果關係問題。法商學報,29,89-103。  延伸查詢new window
35.陳譓伊(2015)。投保中心團體訴訟案例介紹--財報不實篇(聯豪案)。證券服務,640,19-21。  延伸查詢new window
36.蔡彥守(20110600)。從美國聯邦最高法院Stoneridge案看臺灣證券詐欺民事責任法制之未來。月旦民商法雜誌,32,135-152。  延伸查詢new window
37.羅嘉希、吳敬恆(20060100)。論證券交易法修正草案對於會計師舉證責任之影響。會計研究月刊,242,61-67。  延伸查詢new window
38.Al-Shawaf, Hassen T.(2012)。Bargaining for Salvation: How Alternative Auditor Liability Regimes Can Save the Capital Markets。University of Illinois Law Review,2012(2),501-536。  new window
39.Boncarosky, Julie A.(2003)。Accounting Firm or Guarantor? The Third Circuit's Answer to Rule 10b-5's Scienter Requirement in Accountant Liability Cases。Villanova Law Review,48(5),1329-1354。  new window
40.Cao, Anderson(2011)。Recent Developments in Business Litigation。Tort Trial & Insurance Practice Law Journal,46(2),255-286。  new window
41.Chaffee, Nancy(1988)。The Role and Responsibility of Accountants in Today's Society。Journal of Corporation Law,14。  new window
42.Ciric, Pierre(2014)。Stuck Between a Rock and a Hard Place: Are Public Accounting Subject to Diverging Standards of Conduct Between Federal Courts and the PCAOB in Securities Fraud Claims?。Journal of Business & Technology Law,9(2)。  new window
43.Cunningham, Lawrence A.(2004)。Facilitating Auditing's New Early Warning System: Control Disclosure, Auditor Liability, and Safe Harbors。Hastings Law Journal,55(6),1449-1492。  new window
44.Donelson, Dain C.、Prentice, Robert A.(2012)。Scienter Pleading and Rule 10b-5: Empirical Analysis and Behavioral Implications。Case Western Reserve Law Review,63(2),441-509。  new window
45.Ganuza, Juan José、Gomez, Fernando(2007)。Should We Trust the Gatekeepers? Auditors' and Lawyers' Liability for Clients' Misconduct。International Review of Law and Economics,27(1),96-109。  new window
46.Gergen, Mark P.(2006)。The Ambit of Negligence Liability for Pure Economic Loss。Arizona Law Review,48(4),749-772。  new window
47.Goldberg, Victor P.(2002)。A Reexamination of 'Glanzer v. Shepard': Surveyors on the Tort-Contract Boundary。Theoretical Inquiries in Law,3(2),475-510。  new window
48.Heminway, Joan MacLeod(2006)。Martha Stewart Saved! Insider Violations of Rule 10b-5 for Misrepresented or Undisclosed Personal Facts。Maryland law review,65(2),380-434。  new window
49.Herskovitz, Paul J.(1999)。Contemporary Currents in the Third Party Negligence Liability of Auditors。Journal of Legal Studies in Business,6(2),51-60。  new window
50.Mark, Gideon(2007)。Accounting Fraud: Pleading Scienter of Auditors Under the PSLRA。Connecticut Law Review,39(3),1097-1210。  new window
51.Miller, Richard I.、Young, Michael R.(1997)。Financial Reporting and Risk Management in the 21st Century。Fordham Law Review,65(5),1987-2064。  new window
52.Ortbals, Robert L. Jr.(2003)。The Continuation of the Tracing Doctrine: Giving Aftermarket Purchasers Standing Under Section 11 of the Securities Act of 1933。Missouri Law Review,68,705-718。  new window
53.Pacini, Carl(2000)。The International Legal Environment for Information Systems Reliability Assurance Services: The CPA/CA Systrust。Commercial Law Journal,105(4),351-398。  new window
54.Sale, Hillary A.(2000)。Disappearing Without a Trace: Sections 11 and 12(a)(2) of the 1933 Securities Act。Washington Law Review,75(2),429-494。  new window
55.Scherl, Jodi B.(1994)。Evolution of Auditor Liability to Noncontractual Third Parties: Balancing the Equities and Weighing the Consequences。American University Law Review,44(1),255-289。  new window
56.Stark, Stark E.(1984)。Rosenblum v. Adler: Auditors' Liability for Negligent Misrepresentation: "The Explosive Power Resident in Words"。University of Miami Law Review,38(5),939-963。  new window
57.Shorea, Kenneth Edward(2000)。Watching the Watchdog: An Argument for Auditor Liability to Third Parties。SMU Law Review,53(1),387-424。  new window
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60.曾宛如(20040900)。論證券交易法第二十條之民事責任--以主觀要件與信賴為核心。國立臺灣大學法學論叢,33(5),51-93。new window  延伸查詢new window
61.莊永丞(20020600)。論證券交易法第二十條證券詐欺損害賠償責任之因果關係。中原財經法學,8,147-183。new window  延伸查詢new window
62.莊永丞(20050300)。證券交易法第二十條證券詐欺損害估算方法之省思。國立臺灣大學法學論叢,34(2),123-180。new window  延伸查詢new window
63.廖大穎(20080200)。論企業揭露不實資訊與損害賠償之因果關係--兼評臺北地方法院八十七年重訴字第一三四七號民事判決的認定基礎。月旦法學,153,242-264。new window  延伸查詢new window
64.張心悌(20080400)。從美國最高法院Dura案思考證券詐欺之損失因果關係。月旦法學,155,220-228。new window  延伸查詢new window
65.陳錦隆(20000200)。會計師查核簽證財務報表之民事責任。會計研究月刊,171,99-105。  延伸查詢new window
66.林郁馨(20140600)。投資人的諾亞方舟--投資人保護中心與證券團體訴訟之實證研究。月旦法學,229,75-97。new window  延伸查詢new window
67.林仁光(20040800)。論老股承銷公開說明書不實記載之民事責任是否有證券交易法第三十二條之適用議。證券暨期貨月刊,22(8),36-59。  延伸查詢new window
68.林郁馨(20080900)。從美國證券集體訴訟談證券詐欺訴訟的填補損害及嚇阻功能。月旦財經法雜誌,14,173-193。  延伸查詢new window
學位論文
1.連元龍(2006)。會計師審計法律責任之研究-以本土判決案例為中心(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Greenwood, Priscilla E.、Nikulin, Michael S.(1996)。A Guide to Chi-Squared Testing。New York:John Wiley & Sons。  new window
2.陳聰富(20040000)。因果關係與損害賠償。臺北:元照出版社。new window  延伸查詢new window
3.賴英照(2017)。股市遊戲規則:最新證券交易法解析。賴英照。  延伸查詢new window
4.劉連煜(2018)。新證券交易法實例研習。new window  延伸查詢new window
5.曾宛如(2012)。證券交易法原理。new window  延伸查詢new window
6.黃銘傑(2001)。公開發行公司法制與公司監控--法律與經濟之交錯。new window  延伸查詢new window
7.劉連煜(2018)。現代公司法。  延伸查詢new window
8.Baguley, Thomas(2012)。Serious Stats: A Guide to Advanced Statistics for the Behavioral Sciences。Red Globe Press。  new window
9.Feinman, Jay M.(2006)。Professional Liability to Third Parties。American Bar Association。  new window
10.Pett, Maijorie A.(1997)。Nonparametric Statistics in Health Care Research: Statistics for Small Samples and Unusual Distributions。London:SAGE Publications Inc.。  new window
11.Rubin, Allen(2012)。Statistics for Evidence-Based Practice and Evaluation。Cengage Learning。  new window
12.廖大穎(2013)。證券交易法導論。三民。  延伸查詢new window
13.王文宇(2016)。公司法論。元照。  延伸查詢new window
圖書論文
1.曾宛如(2005)。有關不實財報會計師民事責任之探討。現代公司法制之新課題--頼英照大法官六秩華誕祝賀論文集。  延伸查詢new window
2.朱德芳(2015)。證券交易法下資訊不實案件董監事民事責任之免責抗辯事由。財經法新課題與新趨勢。  延伸查詢new window
3.陳春山(2005)。不實財務報告之民事法律適用爭議。現代公司法制之新課題--賴英照大法官六秩華誕祝賀論文集。  延伸查詢new window
 
 
 
 
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