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本研究主要探討臺灣地方法院民事訴訟案件，透過會計鑑定之輔助，是否可以提升訴訟之經濟性。本研究將訴訟之經濟性分別以上訴與否、維持原判決與否、和解與否三項變數來加以衡量，採行法律實證分析。實證結果顯示執行會計鑑定不能夠降低兩造當事人上訴之比例，且達統計顯著水準、不能增加上級審法官維持下級審法官判決之比例，但未達統計顯著水準、不能增加兩造當事人和解之比例，但未達統計顯著水準。推論原因為有執行會計鑑定之案件其案件本身較為複雜且困難，而複雜案件本身上訴率即較高、維持原判決率即較低及和解率即較低。 / The purpose of this study is to investigate whether using forensic accounting litigation support service to assist civil litigation cases proceeded in Taiwan District Court enhances the economics of litigation. The study adopts empirical legal research approach to examine the impacts of forensic accounting litigation support on the the outcome of civil action. The study uses three indexes to measure. The indexes are appealing or not, affirming appeals or not and reaching a settlement or not. The results indicate that (1)if court used forensic accounting litigation support, the appeal rate will not be lower and it reach statistical significant level；(2) if court used forensic accounting litigation support, affirmed appeals rate will not be higher but it didn’t reach statistical significant level；(3) if court used forensic accounting litigation support, settlement rate will not be higher but it didn’t reach statistical significant level. According the analysis, the potential cause includes the civil action cases which use forensic accounting litigation support are more complicated than the civil action cases don’t use. There are the more complicated civil action cases having higher appeal rate, lower affirmed appeals rate and lower settlement rate.

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。本研究以地方法院民事訴訟之判決書為研究樣本，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。本研究之實證結果顯示，在財務或會計相關之訴訟中，當事人主動聲請鑑定及案件爭點涉及損害賠償之判斷兩因素與命行會計鑑定之決策呈顯著正相關，表示此兩因素將使有權命行鑑定者命行會計鑑定之可能性增加。案件複雜程度(以原告聲明數量及是否有反訴衡量)與命行會計鑑定之決策呈現顯著正相關，表示當原告聲明數量愈多及有反訴之情形時，有權命行鑑定者命行會計鑑定之可能性較高。至於當事人特徵變數，研究結果發現，當事人為上市、櫃公司時，與命行會計鑑定之決策呈顯著負相關。亦即，當事人為上市、上櫃公司時，有權命行鑑定者決定命行會計鑑定之可能性較低。 / The legal supporting role of forensic accountant in litigation process via clarifying the complex business transactions has become increasing important in recent years. Based on a sample of civil litigation verdicts issued by district courts located in Taiwan, this study explores whether the presence of voluntary request for forensic accounting service by the plaintiff or the defendant, damage claim-related litigations, the complexity of litigations and the features of the litigation parties are associated with the decision made by the judge to request a forensic accounting service. The empirical results indicate that in financial or accounting related civil litigations, the presence of voluntary request for forensic accounting service and damage claim-related litigation issues are significantly and positively associated with judge’s decision to request forensic accounting service. This study also finds that the complexity of litigation cases (measured the number of plaintiff’s motions and a counter-claim made by defendant) are significantly and positively related to the use of forensic accounting service decision. With respect to the feature of litigation parties, the findings show that litigations with listed company as one of the parties are significantly but negatively associated with the use of forensic accounting service.

本研究探討影響法官對於會計鑑定意見採納程度之因素。本文以2000年至2016年間有關會計鑑定之民事訴訟判決書為研究樣本，分別就鑑定人之身分(係機關或個人)、鑑定人是否具名及是否到庭陳述、鑑定人之選任方式等特性，探討其與法官對會計鑑定意見採納程度是否存在關聯性。實證結果顯示，鑑定人具有身分為機關、採具名方式提供意見，以及係由兩造合意選任等特性，與法官採納程度存在正向關聯性；鑑定人到庭陳述則與法官對鑑定意見的採納程度不存在顯著關聯性。 / This study examines the determinants of judges’ adoption of opinions provided by forensic accounting experts in civil litigation cases. Based on a sample of verdicts over the period of 2000 to 2016 issued by judges, this study empirically investigates the association between features of forensic accounting experts (whether the experts performing their services on behalf of their institutes, providing signed statements of opinion on forensic findings, being appointed on a consensus from plaintiffs and defendants, or making appearance in court) and the opinion adoption behavior of the judges (whether the forensic findings are fully adopted, partly adopted or completely refuted by the judge) resided in Taiwan district courts and high courts. The empirical results show that cases with forensic accounting experts performing their services on behalf of their institutes, providing singed opinion statements and appointed by both parties of the litigation are positively associated with the a more positive opinion adoption behavior of judges. However, this study fails to find a significant association between whether the forensic accounting experts would make their appearance in court and the opinion adoption behavior of the judges.

京都大学 / 0048 / 新制・課程博士 / 博士(地球環境学) / 甲第22106号 / 地環博第192号 / 新制||地環||37(附属図書館) / 京都大学大学院地球環境学舎地球環境学専攻 / (主査)教授 小林 広英, 教授 柴田 昌三, 教授 牧 紀男, 准教授 浅利 美鈴 / 学位規則第4条第1項該当 / Doctor of Global Environmental Studies / Kyoto University / DFAM

許諾条件により本文は2016/10/12に公開 / 京都大学 / 0048 / 新制・課程博士 / 博士(人間・環境学) / 甲第19075号 / 人博第728号 / 新制||人||175(附属図書館) / 26||人博||728(吉田南総合図書館) / 32026 / 京都大学大学院人間・環境学研究科共生人間学専攻 / (主査)教授 杉万 俊夫, 教授 吉田 純, 准教授 永田 素彦 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DFAM

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第19990号 / 工博第4234号 / 新制||工||1655(附属図書館) / 33086 / 京都大学大学院工学研究科建築学専攻 / (主査)教授 髙田 光雄, 教授 三浦 研, 教授 古阪 秀三 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

京都大学 / 0048 / 新制・課程博士 / 博士(教育学) / 甲第20599号 / 教博第208号 / 新制||教||169(附属図書館) / 京都大学大学院教育学研究科教育科学専攻 / (主査)教授 西岡 加名恵, 准教授 石井 英真, 教授 杉本 均 / 学位規則第4条第1項該当 / Doctor of Philosophy (Education) / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第21059号 / 工博第4423号 / 新制||工||1687(附属図書館) / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 田中 茂信, 教授 堀 智晴, 准教授 田中 賢治 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM