近幾年來所爆發的經濟案件，其舞弊手法複雜，且常以不實財務報告或公開說明書方式詐欺，此類財報舞弊對證券市場運作秩序有著極大的影響。 法院在審理此類案件，已非單純由法律觀點即可解決，而融合法律、審計、會計及犯罪學的「鑑識會計」可提供協助司法訴訟。此外，支援行政調查、加強公司治理、商業鑑價亦為鑑識會計之功能。 按我國「鑑定人」之規定，法院或檢察官得選任第三人就鑑定事項有特別知識經驗者為鑑定人。然對其資格如何客觀認定並無具體規範。而鑑識會計之運作，首要即為提供鑑識服務之人，因此本文將鑑識會計人員所需具備之資格條件加以探討。 鑑識會計目前在我國屬萌芽階段，尚無一套完整的規範及法律可茲遵循，針對此類主題所探討的文獻亦不多，筆者希望能透過此次研究，將鑑識會計之意涵加以釐清，並透過比較美國與中國現行鑑識會計之運作方式，試圖提出對未來鑑識會計導入我國法制之建議。

美國的恩隆案及我國的博達案，都是涉及財務報表舞弊的案例，連帶使得「鑑識會計」受到重視。所謂「鑑識會計」，即是偵查財務報表舞弊的技術。美國自Max Lourie在1953年發表「鑑識會計」一文，至今發展已超過半個世紀。反諸我國，遲至2005年始有陳紫雲博士「鑑識會計」的簡介。 筆者有鑑於「財務報表舞弊」議題的重要性及「鑑識會計」在我國仍屬初步發展階段，且目前尚無中文文獻可供參考。故期透過對鑑識會計傳統內涵(調查性會計及訴訟支援)的介紹，使會計專業在法庭上運用，能受到我國司法實務的注意。 本文著重於會計師作為專家證人及如何受交互詰問。惟我國因偵查、審判人員並不認為會計、審計為特殊之專業，致司法實務上，以會計、審計為爭點的案例，鮮少以會計師作為鑑定人。故本文主要以美國案例為主，介紹美國會計師作為專家證人時，所須遵守的聯邦證據法規及聯邦最高法院的判決先例。期他山之石，得以攻錯。此外，亦論述美國法下的專家證人，如何「歸類」在我國法下的鑑定人制度。

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.