Este trabalho estuda e define a norma-sanção de invalidade do ato inconstitucional e os critérios formais e materiais de superação desta norma-regra, a partir da interpretação do art. 27 da Lei 9.868 de 1999. Diferenciam-se a inconstitucionalidade (vicio) e invalidade (sanção) como dois momentos distintos no controle de constitucionalidade. Distinguem-se as diversas sanções à inconstitucionalidade, destacando a sanção de invalidade, a qual incide apenas sobre o ato inconstitucional, com ordinária eficácia temporal ex tunc. A sanção é norma jurídica fundamentada na própria norma constitucional violada, dirigida ao julgador com o conteúdo de invalidar os efeitos jurídicos e fáticos do ato inconstitucional, daí a dispensabilidade de se discutir se se trata de nulidade ou de anulabilidade. É norma-regra, e não princípio jurídico, porque contém um mandamento descrito, de caráter imediatamente comportamental, cujo fim imediato é reafirmar a validade, vigência e eficácia da norma constitucional violada e o fim mediato é reafirmar a supremacia da Constituição. Analisa-se comparativamente a doutrina e a jurisprudência do Direito Americano e Português sobre a modulação dos efeitos da sanção. Posteriormente, a partir do Supremo Tribunal Federal, apresenta-se uma nova compreensão para a supremacia da Constituição, destacando a aptidão dos direitos fundamentais para co-incidirem sobre atos inconstitucionais, preservando certas realidades. Finalmente, constroem-se interpretações da segurança jurídica e do excepcional interesse social, para as qualificar como normas de direito fundamental que poderão incidir no controle de constitucionalidade, justificando a excepcionalização da regra invalidatória. A superação da regra observa requisitos formais e materiais. Ao final, analisam-se decisões do STF que corroboram as idéias apresentadas. / This dissertation examines and defines the rule-sanction of nullity over the unconstitutional act and the formal and materials criteria for overcoming this standard-rule, starting from the interpretation of art. 27 of 9868 statute, passed in 1999. It differs unconstitutionality (the defect) and invalid (the sanction) as a two distinct moments in the judicial review (control of constitutionality). A distinction of the various sanctions to the unconstitutional is made, particularly giving attention to the sanction of nullity, which deals only with unconstitutional acts, with an ordinarily ex tunc temporal effects (retroactivity). The sanction is based on the efficacy of violated constitutional norm itself, and is a norm directed to the judge in order to invalidate retroactively the content of real and legal effects caused by unconstitutional act. Then it´s unnecessary to discuss the qualification (cancellation or revocation). Sanction-norm is a standard-rule, not a legal principle, because it contains a precisely behavior commandment, immediately binding, which is devoted, as an immediate end, to reaffirm the validity, the binding and the effectiveness of the violated constitutional order and, as a mediate end, to reaffirm the supremacy of the Constitution. The work analyzes doctrine and jurisprudence of American law and Portuguese Law on the modulation of the effects of invalidity sanctions. Subsequently, from the Supreme Court point of view, the dissertation presents a new understanding for the supremacy of the Constitution, stressing the ability of fundamental rights to co-relate over unconstitutional acts, preserving certain realities. Finally, it build up interpretations of “legal certainty” and the “exceptional social interests”, two legal terms, in order to qualify them as a fundamental right norm that can guide the control of constitutionality, offering reasons for the overruling of rules. The overruling process needs formal and material requirements. In the end, STF´s decisions are analyzed aiming to corroborate the ideas presented.

A presente dissertação analisa a modulação dos efeitos temporais da declaração de incons-titucionalidade sob a perspectiva de seus métodos de aplicação. Aprecia-se criticamente a adequação da orientação jurisprudencial feita pelo Supremo Tribunal Federal e defendida pela predominante doutrina brasileira no sentido de que a modulação de efeitos deve ser realizada a partir da técnica de ponderação de princípios. Neste propósito, este trabalho apresenta os principais métodos mencionados na doutrina estrangeira e brasileira para a modulação de efeitos, subdividindo-os em soluções com ponderação e soluções com sub-sunção. Além disso, tomando-se como fundamento que a invalidação da lei inconstitucio-nal é ato de imposição de sanção jurídica, analisam-se os pontos em comum existentes entre a modulação de efeitos e a dosimetria da pena, na medida em que ambas podem ser consideradas técnicas de dosagem de sanção jurídica. / This dissertation examines the changing of temporal effects judgment of unconstitutionali-ty from the perspective of their application methods. Critically, it studies the adequacy of judicial guidance made by Supreme Court and defended by the prevailing brazilian doc-trine that chancing effects should be performed using the technique of balacing principles. In this way, this study presents the main methods mentioned in brazilian and foreign doc-trine for chancing effects, subdividing into balacing solutions and subsumption solutions. Moreover, taking assumption that invalidation of unconstitutional law is adjudication act of legal sanction, it analyzes commonalities between chancing effects and criminal dosimetry, because both can be considered dosage techniques of legal sanction.

En France, la réalité des crimes en série et plus particulièrement des meurtres en série a trop longtemps été minorée, voire niée. Même si elle est quantitativement peu élevée, la commission de meurtres sériels sur notre territoire est pourtant indéniable. Il serait donc logique que le droit pénal français, qui commence à s'intéresser à ces actes, en donne enfin une véritable qualification pénale. En sa qualité de tueur à victimes multiples criminologiquement singulier, le tueur en série mérite une appréhension juridique adaptée. Tout d'abord, l'acte de donner la mort doit recevoir une qualification pénale adéquate. Puis, la répétition de cet acte doit être prise en compte. Or, la série va apparaître comme un mode particulier de commission de plusieurs infractions. En effet, la série représente un nouveau cas de pluralité d'infractions. Dès lors, une définition juridique en sera proposée dans cette étude. De plus, les éventuelles répercussions d'une telle définition sur la procédure et la sanction pénales seront envisagées. / In France, the reality of serial crimes and more specifically serial murders has been minimized and even denied for a very long time. Even if serial crimes represent quite a small proportion, they do undeniably occur in our country. It should be logical that French criminal law starts to pay attention to these acts and finally gives them a real legal definition. As a singular criminal in criminology, a murderer of multiple victims deserves an appropriate apprehension. First of all, the act of giving someone death has to be correctly characterized. Then, the repetition of this act has to be taken into account. The series will appear as a new particular way of committing multiple crimes. Indeed, it actually represents a new category in plurality of offences. Thus, we propose in this essay to give it a legal definition. Moreover, the potential repercussions of such definition on criminal procedure and penalty will be envisaged.

Chapter 1 Summary of the Dissertation "We are in the golden age of fraud." Jim Chanos, Kynikos Associates, Financial Times 24/07/2020. Beyond the speculations about the consecutive waves of Covid, 2020 will be reminded for one of the most notorious failures of a listed firm, due to a massive accounting fraud: the German payment fintech Wirecard. The firm, with 30 subsidiaries in 26 countries, joined the prestigious DAX index just two years before. The spillovers of the billion-euro fraud range from the arrest of top managers to suspicion of auditors, politicians, and regulatory authorities (BaFin, European Commission, and ESMA), as suggested the Financial Times headline "Why was Frankfurt so blind for so long?"1 Such a failure serves as a reminder of the relevance of financial markets regulation, oversight, and enforcement, in order to protect investors and to encourage compliance with regulations. Research on the relationship between the publication of financial misconducts and financial performance for corporates has continuously grown, as illustrated by the recent in- depth literature reviews undergone by Amiram et al. (2018) and Liu and Yawson (2020). It is fueling regulatory debates on how to enforce more efficiently financial regulations. Some specificities of white-collar crimes must be accounted for...

GROFOVÁ, Renata. Conditional Sentences to Imprisonment with Supervision - Its Application and Practice of Performance in Terms of the Probation and Mediation Service. Praha: Faculty of Arts of Charles University, 2013. 82 s. Master Degree Thesis. The aim of the Master's thesis is to ascertain how the supervision of conditionally convicted persons is applied and fulfilled. The theoretical part of the thesis analyses the system of the various forms of punishment. The key part of the thesis focuses on Suspended Sentences with surveillance and the application in practice of this form of punishment. The thesis also includes a chapter about the Probation and Mediation Service. The practical part describes the process of examination and the evaluations of the results. The last part of the thesis contains an evaluation of the gained findings and a proposal how to streamline the above mentioned form of sentence in order to make it more effective. The research methods chosen are a research questionnaire survey and the analysis of records. The research sample was compiled out of the employees of the Probation and Mediation Service in Prague and the files on record of the Probation and Mediation Service in Prague. Key words: criminal penalty, Probation and Mediation Service, supervision, criminal offense, offender

De multiples sanctions répondent à la violation du droit de la consommation. Ces sanctions sont perçues comme des outils indispensables au respect de ce droit. Leur prolifération ainsi que leur caractère dérogatoire au droit commun sont pourtant fréquemment dénoncés. Surpénalisation, prime à la mauvaise foi des consommateurs, automaticité, intrusion du juge dans la sphère contractuelle, atteindraient leur légitimité. L’instrumentalisation des sanctions provoquerait leur confusion et leur dénaturation généralisée. La pénalisation des sanctions civiles et la banalisation des sanctions pénales sont particulièrement critiquées. Mais ce double mouvement est-il systématique ? Ce travail entend apporter une réponse plus nuancée. L’abstraction de la protection offerte aux consommateurs exige certains aménagements. Saisir l’essence des sanctions devient alors nécessaire afin identifier celles qui participent d’un dévoiement. Certaines sanctions seront ainsi réhabilitées. D’autres, à l’inverse, seront condamnées. Après avoir mesuré le dévoiement des sanctions du droit de la consommation, une remise en ordre s’est avérée indispensable. Diverses propositions ont ainsi été formulées, dans une quête constante d’équilibre entre efficacité et validité, afin que l’effectivité du droit de la consommation soit elle-même mieux assurée. / Multiple sanctions respond to violations of consumer law. These sanctions are perceived as essential tools for the respect of this right. However, their proliferation and their derogatory nature from ordinary law are frequently denounced. Over-criminalisation, primacy over bad faith on the part of consumers, automaticity, intrusion by the judge into the contractual sphere, would achieve their legitimacy. The instrumentalization of sanctions would lead to their confusion and general distortion. The criminalisation of civil sanctions and the trivialisation of criminal sanctions are particularly criticised. But is this double movement systematic ? This work aims to provide a more nuanced response. Abstracting from the protection offered to consumers requires certain adjustments. Understanding the essence of sanctions then becomes necessary in order to identify those that participate in a misuse. Some sanctions will thus be rehabilitated. Others, on the other hand, will be condemned. After having measured the misuse of consumer law sanctions, it was essential to put them in order. Many proposals were then formulated, so that the effectiveness of consumer law could be better ensured.

Définie à l’origine comme l’aptitude à la sanction, la capacité pénale peut s’entendre plus largement comme résumant l’ensemble des aptitudes subjectives, c’est-à-dire propres au délinquant, indispensables à l’engagement et à la sanction de sa responsabilité pénale. Ces aptitudes sont de deux ordres. L’aptitude à l’infraction et l’aptitude à l’imputation de cette infraction conditionnent le jugement de responsabilité et contribuent à en assurer la dimension morale. L’aptitude à la sanction ou capacité pénitentiaire joue un rôle plus original puisqu’elle apparaît comme le fondement de la personnalisation de la peine, permettant d’adapter la sanction pénale à la personnalité et aux besoins de celui qui doit la subir. / Originally defined as the capacity to be punished, criminal capacity can be understood more widely as summarizing mental abilities that are required for criminal responsibility. Some are needed to commit the offense, others for criminal responsibility but both ensure the moral meaning of criminal law. Applied to the penalty, criminal capacity can be used to adapt the sentence to the personality and needs of those who must endure it.

在國內外陸續爆發財務報表舞弊案件(如安隆、博達等)後，我國主管機關透過增修各項規範(如會計師法、上市上櫃公司治理實務守則等)以及準強制性會計師輪調的實施，加強會計師的法律責任與獨立性，期許能確保會計師的審計品質，並保障投資人的權益，維護資本市場的健全。 在文獻回顧中發現，會計師的任期對審計品質的影響，目前尚未有較一致的看法；有學者主張強制性會計師輪調下，繼任會計師需付出較高的審計初始成本，且因對產業及公司之不熟悉，導致繼任會計師於審計初始任期時，審計品質反而較前任會計師低落。我國遭受懲戒會計師之審計品質較未受懲戒會計師低，但會計師遭受停業懲戒後，繼任會計師並未能對審計品質有所改善。本研究欲探討企業歷經會計師遭受停業而被迫必須予以更換下，繼任會計師在更換初期及擔任較長任期後的審計品質，相較原任會計師的審計品質是否有差異。 本研究以裁決性應計數報導幅度作為衡量審計品質的代理變數，參考相關文獻建立研究模型，並以台灣金管會證期局於民國96年公佈之近5年會計師懲戒名單為基準樣本，找出受懲戒會計師之客戶公司為觀察樣本，分析當企業因原任會計師受懲戒被停業或除名而必須更換會計師時，繼任會計師是否能改善原任會計師較差的審計品質，結果並未能發現繼任會計師審計品質相較原任會計師有顯著改善的證據。本研究進一步分析所內繼任會計師(相對初始成本較低、但獨立性亦較低)及所外繼任會計師(相對初始成本較高、但獨立性亦較高)間，審計品質改善是否有所差異，結果未能發現兩者有顯著的差異。 / From USA to Taiwan, lots of financial scandals have disheartened investors in recent years. For the purpose of improving audit quality of financial reports and protecting interests of the investing public, regulators in Taiwan instituted new rules and implemented a “quasi-forced CPA rotation system” to enhance auditors’ legal responsibility and independence. In literature review, findings about the relationship between auditor tenure and audit quality are not all consistent. Under forced CPA rotation, because of the necessary higher start-up cost and unfamiliarity of client business, succeeding auditor’s audit quality is often lower than the predecessor. Prior studies find the audit quality of sanctioned CPAs to be lower than those not sanctioned, and their succeeding auditors who replace CPAs whose licenses’ are suspended can not improve the audit quality significantly. The purpose of this study is to investigate the difference between the audit quality of predecessor CPAS, who are under temporary suspension of license and that of their successor auditors both at the initial stage of the change several years afterwards. ABSDA is the proxy of audit quality in this study, and a model based on literature to date is developed. This study uses the CPA sanction cases posted on the website of the Securities and Futures Bureau (SFB). The client firms whose CPAs were sanctioned by regulatory authorities during the part five years are taken as samples in the research. The empirical tests find that succeeding CPAs can’t significantly improve the audit quality subsequent to the change. Moreover, the study tests if the succeeding CPAs from the same firm of the predecessor CPA can make greater improvement on audit quality than succeeding CPAs from another firm can. The findings show no significant difference between those two either.

由於會計資訊與企業存有緊密之關聯性，再加上企業外部的報表使用者屬於相對資訊弱勢者，企業之管理當局因此存有許多不同動機及機會進行盈餘管理。會計師受託查核公司財務報表並對報表表示意見，在健全資本市場的任務中擔任極為重要的角色，社會大眾對會計師之職責賦予相當大的期待。但繼美國安隆案後，各國財務報導相關弊案連續爆發卻使會計師的專業遭受嚴重質疑，因此，弊案爆發或會計師受主管機關懲處後，先前被懲處會計師所簽證之其他受查公司，不論有無類似弊病，都會被人以放大鏡來觀察。然而，究竟會計師對於實質盈餘管理之抑制效果是否得以發揮？會計師懲戒制度實施結果是否合乎立法初衷而得以督促提升報表之盈餘品質？則尚無一致結論，亦為本研究欲探討的議題。 / Grahem et al.（2005），Roychowdhury（2006）及Cohen et al.（2008）等文獻均認為沙氏法頒布後，公司管理階層用以操縱盈餘之行為，從過去進行應計項目盈餘管理，改為偵察度較困難、法律上可非難性較低之實質盈餘管理。本研究即參考Roychowdhury之研究，以異常裁決性費用、異常生產成本、異常營運活動現金流量之絕對值捕捉實質盈餘管理程度，依據欲探討之問題設定兩大研究假說，以獨立樣本觀察懲戒會計師事件發生前後期實質盈餘管理之變化，探討懲戒會計師制度對於實質盈餘管理之影響。研究結果發現，以異常裁決性費用與異常生產成本衡量實質盈餘管理之程度時，受懲戒會計師之客戶在經查核後之財務報表中，報導實質盈餘管理之程度更為嚴重；以異常營運活動現金流量為實質盈餘管理之代理變數，則因受干擾影響而無法在各假說下得出顯著之結果。 / 因會計師之查核關卡對於實質盈餘管理之抑制效果有限，目前企業報表中所報導數據之解讀，有賴報表使用者多予比較各科目前、後期波動，考量各數值之間之關連性，並推敲公司可能使用之盈餘管理行為以及相關企業風險。懲戒制度之目的在於避免專業人士怠忽其職、違規行事而侵害大眾利益，其不僅處分已違法之會計師，對於其他會計師亦有警惕之意味，因此實有其存在之必要，本研究結果建議主管機關參考相關研究，制訂更為完善的制度以增進大眾利益，符合社會期待。 / Since accounting information is instrumental to many decisions that a company and its stakeholders make, management has plenty of motives to manage earnings reported on the financial statements. The users will probably as a result misinterpret the data, and thus, sustain direct or indirect losses. Accountants are asked to express their opinions toward the financial reports, and have played an important role in the capital market. Investors rely on what accountants assure in their audit to make decisions. However, after the Enron scandal broke out, so many frauds erupted that accountants’ professionalism and assurance quality were being questioned. Sanctions may be due to the profession’s self-regulation system or based on judgment of the regulators. Nevertheless, does the CPA sanction system actually restrain the real earnings management behavior of auditee companies? Can the system really enhance the earnings quality of client accounting information? The answers to these questions are unknown, and they are the subject of this study. / Managers have altered their application to manage earnings from accruals to real activities since the issuance of Sarbanes-Oxley Act. Based upon the research model developed by Roychowdhury (2006), this study uses abnormal discretionary expenses, abnormal production, and abnormal operating cash flow as proxies for earnings management. I classify samples into two periods, i.e., before and after changing accountants to analyze whether the sanction has affected the application of real earnings management. The results do not support that the auditor sanction system in Taiwan is effective in reducing the real earnings management behavior of auditee firms. / In short, one purpose of CPA sanction is to enforce professional conduct on all members of the profession. It not only punishes the accountants that break laws, but also alerts other fellow auditors. Therefore, the sanction system is necessary. The regulators should refer to research findings and examine the effect of the sanction system on real earnings management. In the mean time, it is advisable that statements users put more emphasis on analyzing and comparing the fluctuations of the figures and ratios between periods. After all, reading carefully through financial statements and numbers is the ultimate way to stop real earnings management.

In a norm game, under certain conditions, there exist Nash equilibria of mutual cooperation. Experimental work demonstrates that even in one-shot situations the level and proportion of cooperative behavior increases if an punishment option is available to the players of a public goods game. It is therefore important to analyze conditions such that this is consistent with a rational choice approach. The paper is meant as a first step toward this task. The main result will be that nonstandard assumptions about human motivations or preferences can explain norms with sanctions even in one-shot situations. This is shown by an analysis of the norm game with two well-known recent models of fairness from behavioral game theory.