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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=An Empirical Legal Research on Auditor's Civil Liability to the Third Party for Financial Statement Fraud in Taiwan |
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作者 | 陳俊元; Chen, Chun-yuan; |
期刊 | 政大法學評論 |
出版日期 | 20191200 |
卷期 | 159 2019.12[民108.12] |
頁次 | 頁215-299 |
分類號 | 495.3 |
語文 | chi |
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 liability; Financial statement fraud; Interested third party; Causation; Privity rule; Empirical research; Restatement of the law (2d) of torts; Proportional liability; Cap of liability; Compulsory liability insurance; |