頁籤選單縮合
題名 | 會計師不實簽證罪之實證研究與建議=An Empirical Study and Recommendations on the Crime of Accountant's False Certification |
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作者 | 龔昭如; Kung, Chao-ju; |
期刊 | 法學叢刊 |
出版日期 | 20240400 |
卷期 | 69:2=274 2024.04[民113.04] |
頁次 | 頁89-115 |
分類號 | 563.51 |
語文 | chi |
關鍵詞 | 會計師; 不實簽證罪; 財報不實; 證券交易法; 審計責任; 檢察官; 偵查; Accountant; False certification crime; Financial statement fraud; Securities and Exchange Act; Auditing responsibility; Prosecutor; Investigation; |