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| Title: | 鑑識會計專家之獨立性：民事訴訟
The Independence of Forensic Accounting Experts in Civil Procedure |
| Authors: | 呂泳翔
Lu, Yung-Hsiang |
| Contributors: | 馬秀如
李坤璋
Ma, Hsiu-Ru
Lee, Kun-Chang
呂泳翔
Lu, Yung-Hsiang |
| Keywords: | 鑑識會計專家
獨立性
民事訴訟
Forensic accounting expert
Independence
Civil procedure |
| Date: | 2018 |
| Issue Date: | 2018-07-31 13:44:43 (UTC+8) |
| Abstract: | 在發生財經爭議須進行鑑定的案件中，會計師是鑑定人的可能人選之一。對鑑定人是否須具備獨立性，「鑑識會計服務實務指引」規定須遵循中華民國會計師職業道德規範有關獨立性之公報。然該公報雖須具獨立性，但其適用之會計師業務為審計服務，而審計之性質與鑑識會計不同，前者在證明他人所言不虛，後者在自己提出資訊，因此會計師在提供鑑識會計服務時，是否仍需具獨立性，實有探討空間。因此，本研究探討鑑識會計專家於民事訴訟提供訴訟支援性服務時，是否須具獨立性。
本研究設計不同的情境，以我國大專院校之會計系、法律系學生為受測對象，讓受測者估算不同情境下民事訴訟賠償之金額。上述情境均在法庭提出證言之鑑識會計專家，可獨立或不獨立，其能提供證言之深入程度即隨獨不獨立而異。
本研究之發現，當鑑識會計專家與當事人之間不獨立時，固會偏向委託方的利益而失公正，然而在原、被告雙方均各自委任的專家，在雙方專家對抗後，因提出證據多，品質好，更能充分發現爭議的真實，所獲賠償金額即較高。因此，本研究認為鑑識會計專家不須與當事人間維持獨立性。
In case of financial dispute, accountants are one of the possible candidates for Expert Testimony. As an Expert Testimony, the accountant should comply with the ROC Forensic Accounting Practice Guideline. According to the Guideline, forensic accounting experts should follow the independence requirement of ROC Accounting Professional and Ethical Standards. However, the nature of forensic accounting service is different from audit service. The former is to verify the reality, the latter is providing the information. There’s a doubt that the accountant provides forensic accounting services should still follow the same independence requirements as providing audit service.
Therefore, this research studies whether the forensic accounting experts who provide litigation support service should be independent. The research uses method of questionnaire survey to collect data. College and degree students of the department of accounting and department of law participate in the experiment. Through the (questionnaire) subject of compensation amount estimates, to understand that accounting testimonies are independent or not will impact the level of evidence.
The conclusion of this research is that there is no need for being independence between expert of forensic accountants and clients. When the plaintiff and defendant appoint their own experts, the forensic accounting experts will favor the interest of their clients and lose independence. After the battle of experts, it is more possible to fully discover the truth of the dispute. Therefore, the expert of forensic accounting does not need to maintain independence with the parties. |
| Reference: | 一、中文文獻
中華民國內部稽核協會，2013，內部稽核理論與實務(第六版)。
王甲乙、楊建華、鄭健才等，2009，民事訴訟法新論，台北市：三民書局。
吳巡龍，2010，鑑定與專家證人，台灣法學雜誌，第153期：136-140。
吳明軒，2011，民事訴訟法(中)，台北市：三民書局。
辛年豐，2011，從機關獨立到獨立機關－論公平交易委員會的現在與未來，公平交易季刊，第19卷第2期：151-182。
邱筱雯、林志潔，2015，鑑定人和專家證人制度之比較，與對鑑識會計制度建構之建議，會計師季刊，第262期：17-33。
姜世明，2016，法官中立性、獨立性之確保與對於法官迴避制度運作省思，台灣法學期刊：61-89。
姜世明，2016，民事訴訟法，台北市：新學林。
馬秀如、廖柏蒼，2016，鑑定人vs.專家證人－會計專業對司法的一臂之力，會計研究月刊，第367期：100-106。
馬秀如，2007，鑑識會計制度之理論與實務運作，台灣證券交易所委託研究。
張麗卿，1994，鑑定證據之研究－以精神鑑定，臺大法學論叢，第24卷第1期：305-329。
許順雄，2014，鑑識會計簡介—法律人如何運用鑑識會計服務，全國律師月刊2014年08月號：2-6。
陳正偉，2006，鑑識會計在法庭上的運用，政治大學法律學系碩士論文。
陳計男，2009，民事訴訟法論(上)，台北市：三民書局。
楊崇森，2010，美國民事訴訟制度之特色與對我國之啟示，軍法專刊，第56卷第5期：20-22。
楊理安，2012，論我國民事鑑定制度之法理基礎兼論囑託鑑定之妥當性，政治大學法律學系碩士論文。
賴英照，2013，證券交易法解析，台北市：捷騰。
謝祖松，2015，美國專利訴訟之域外取證，中正財經法學，第11期：107-161。
謝憲杰，2014，淺談鑑識會計專家意見書之鑑定能力，會計師季刊，第261期：34-46。
二、英文文獻
AICPA. 2017. Plain English Guide to Independence.
AICPA. 2017. Code of Professional Conduct.
APESB. 2015. Forensic accounting services. APES 215.
Basel committee on banking supervision. 2005. Compliance and the compliance function in banks.
Brekke, N. J., Enko, P. J., Clavet, G. and Seelau, E. 1991. Of juries and court-appointed experts: The impact of nonadversarial versus adversarial expert testimony. Law and Human Behavior, 15(5), 451.
Graham, M. H. 1986. Expert Witness Testimony and the Federal Rules of Evidence: Insuring Adequate Assurance of Trustworthiness. U. Ill. L. Rev., 43.
Kranacher, M. J., Riley, R. and Wells, J. T. 2010. Forensic accounting and fraud examination. John Wiley & Sons.
Leslie R. Caldwell. 2015. The compliance officer: independent or operational? Available at: http://www.ethic-intelligence.com/blog/10405-compliance-officer-independent-operational/. Accessed: Dec. 25, 2017.
Mutchler, J., Chang, S. and Prawitt, D. 2001. Independence and objectivity: A framework for internal auditors. Altamonte Springs, FL: Institute of Internal Auditors.
O`Reilly, T. 1993. Ethics and experts. J. Air L. & Com., 59, 113.
Perrin, L. T. 1994. Expert Witness Testimony: Back to the Future. U. Rich. L. Rev., 29, 1389.
Shuman, D. W., Whitaker, E. and Champagne, A. 1994. An empirical examination of the use of expert witnesses in the courts—Part II: A three city study. Jurimetrics, 193-208.
The International Organization of Securities Commissions. 2006. A Report of the Technical Committee of the International Organization of Securities Commissions.
Woods, P. J. 2006. How lawyers use accountant as experts, Basics of Accounting & Finance: 286. |
| Description: | 碩士
國立政治大學
會計學系
1043530333 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1043530333 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.035.2018.F07 |
| Appears in Collections: | [會計學系] 學位論文
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