지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
In 2005, the Securities-related Class Action Act (hereinafter “the Act”) came into effect. The Act aims at providing remedies for minority shareholders if they have suffered economic damage as a result of corporate malpractices such as a false disclosure in the first or secondary market, the use of undisclosed information, stock price manipulation, or inadequate audit related to securities issued by corporation listed on the Korea Stock Exchange or KOSDAQ.
The issues of causation and reliance are frequently the most difficult to prove. Under the Act, defendants have or are assumed to have the burden to prove loss causation and reliance in the class action. If it has been determined that defendants are wrongdoers, they are joint and several liable. This kind of compensation system places a financial burden on auditors that is not proportionate to their comparative fault.
When investors suffer a loss, auditors face potential legal liability. The way to light the burden to prove causation and reliance is not easily accepted because of the unique features of a stock market. At this time, the best method to limit auditors' liability to third parties is a narrowing of accountant liability. Thus, this study deals with the introduction of a liability cap and proportionate liability into Korea. A liability cap will allow auditors to financially get over situations where they have been negligent in examining a company's financial figures or uncovering discrepancies in company balance sheets. Under proportionate liability, which is a significant departure from the traditional civil law principles of joint and several liability, auditors will be fully responsible for their share of any loss incurred. Their respective portion of liability should be determined in the same manner as is done with respect to contribution proceedings.
The issues of causation and reliance are frequently the most difficult to prove. Under the Act, defendants have or are assumed to have the burden to prove loss causation and reliance in the class action. If it has been determined that defendants are wrongdoers, they are joint and several liable. This kind of compensation system places a financial burden on auditors that is not proportionate to their comparative fault.
When investors suffer a loss, auditors face potential legal liability. The way to light the burden to prove causation and reliance is not easily accepted because of the unique features of a stock market. At this time, the best method to limit auditors' liability to third parties is a narrowing of accountant liability. Thus, this study deals with the introduction of a liability cap and proportionate liability into Korea. A liability cap will allow auditors to financially get over situations where they have been negligent in examining a company's financial figures or uncovering discrepancies in company balance sheets. Under proportionate liability, which is a significant departure from the traditional civil law principles of joint and several liability, auditors will be fully responsible for their share of any loss incurred. Their respective portion of liability should be determined in the same manner as is done with respect to contribution proceedings.
목차
Ⅰ. 서론
Ⅱ. 증권관련집단소송법상 회계감사인 책임의 구조
Ⅲ. 회계감사인의 과중한 책임부담의 문제점
Ⅳ. 회계감사인 책임제한 방안
Ⅴ. 결론
참고문헌
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2009-366-017114583