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    题名: 鑑識會計訴訟支援角色之探討
    作者: 林宛瑩
    贡献者: 會計學系
    关键词: 鑑識會計;裁判書;訴訟支援;法律經濟實證研究
    Forensic Accounting;Verdict;Litigation Support;Legal and Economics Empirical Approach
    日期: 2016
    上传时间: 2017-12-22 17:15:53 (UTC+8)
    摘要: 在訴訟審理之過程中,鑑識會計輔助法官釐清複雜商業交易的角色,日趨重要。國內的鑑定人選任非屬強制性質,選任主體是否會選任鑑定人以協助其釐清事實、輔助判斷,就學術界及實際採用或提供鑑識會計服務之實務界而言,為值得探討的研究議題。本研究以地方法院民事訴訟判決日期為2000年初至2016年底之判決書為研究樣本,採法律經濟實證研究及配對樣本設計,探討我國司法體制下,當事人主動聲請鑑定、案件爭點涉及損害賠償、案件複雜程度以及當事人特徵是否為影響有權命行鑑定者命行會計鑑定決策之重要因素。研究結果顯示,在財務或會計相關之訴訟中,當事人主動聲請鑑定、案件爭點涉及損害賠償判斷、案件複雜程度(以原告聲明數量及是否有反訴衡量)三因素與命行會計鑑定之決策呈顯著正相關,當事人為上市、櫃公司時,則與命行會計鑑定之決策呈顯著負相關。本文之探索性研究結果能對國內鑑識會計相關文獻之不足有所增補,對鑑識會計服務之需求者與提供者亦具有實務意涵。
    The legal supporting role of forensic accounting service in litigation process via clarifying the complex business transactions has become increasingly important in recent years. Since the provision of forensic accounting services is not mandatory, whether the court judges or prosecutors would request such services to help clarify complexity and thus obtain more comprehensive and fair judgments in financial or accounting-related litigations is an empirical question worth of exploration. Using civil litigation verdicts issued by district courts located in Taiwan over the period of year 2000 to 2016, this study employs law economics empirical approach and a matched-sample design to explore whether the request for forensic accounting service by litigants, damage claim-related litigations, the degree of complexity of litigations and the features of the litigants are associated with the decision made by the judge to use forensic accounting service. The empirical results indicate that in financial or accounting related civil litigations, the voluntary requests for forensic accounting service by litigants, damage claim-related litigations and the complexity of litigation cases (measured the number of plaintiff’s motions and a counter-claim made by the defendant) are significantly and positively associated with judge’s decision to use forensic accounting services. With respect to the feature of litigants, the finding shows that litigations with listed company as one of the litigants are significantly but negatively associated with the use of forensic accounting service. With an exploratory nature of this study, the findings in this study could contribute to the related literature as well as implications to practitioners.
    關聯: 執行起迄:2016/08/01~2017/07/31
    105-2410-H-004-044
    数据类型: report
    显示于类别:[會計學系] 國科會研究計畫

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