Research on the Civil Liability of Accountants: Balancing Public Interest and Professional Interest: Balancing Public Interest and Professional Interest

Author: Liu Yan
Publisher:
Publish Date: 2004-04-01
Features: Following the approach of balancing interests, this book analyzes the determination and attribution of professional negligence of accountants, the establishment and fair distribution of damage liability under professional negligence, and discusses the legal status of independent audit standards in the conflict between the two sets of norms governing the accounting profession—legal rules and professional standards. It also proposes some suggestions for reforming the system of contributing negligence and joint and several liability. From the perspective of legal liability, the book delves into how accountants can balance social responsibility and legal responsibility when facing conflicts between legal norms and professional standards, explores the series of issues arising from this, and offers creative solutions. The book is thorough, information-dense, rigorously narrated, and concisely written, making theory no longer gray, turning gray into brilliance, and transforming the originally serious topic into a vibrant and colorful one.