公司诉讼风险对审计决策的影响研究——基于异常审计费用和审计意见的证据

近年来上市公司诉讼风险不断攀升,对审计师决策行为的影响日益凸显。基于这一背景,系统探讨公司诉讼风险对审计决策的影响,分别研究公司诉讼风险对审计费用决策和审计意见决策的影响,并考察在诉讼风险冲击下审计费用决策和审计意见决策间的关系,同时结合我国制度背景,研究法律环境差异性对两种决策之间关系的影响。研究发现：公司诉讼风险越高,审计师收取正向异常审计费用的概率越高,出具非标准审计意见的可能性越大;审计费用策略和审计意见策略之间存在替代关系,即审计师倾向于在出具标准审计意见时收取正向异常审计费用作为风险补偿。进一步研究表明,在外部法律环境薄弱地区,审计费用决策和审计意见决策之间的替代关系更加显著。研究结论有助于合理解释和评价审计师的决策行为,对监管机构规范审计师的行为有着一定的启示意义。     

论《土地管理法》修改对集体土地征收行政诉讼案件的影响

研究目的：分析新修改的《土地管理法》对中国集体土地征收行政诉讼案件的影响,厘清相关案件的审判思路。研究方法：立法目的解释、实证研究和原理论证。研究结果：征地批准行为将随着公共利益的明确、征前程序的完善以及征地审批权限的下放逐渐具备可诉性;预征收公告行为不可诉,但是不公告行为如果对被征收人的权利义务产生影响则可诉;预征收过程中,与被征收人签订补偿安置协议的主体,原则上应当是县级以上人民政府及其工作部门,但在制度设计上可以考虑参照《国有土地上房屋征收与补偿条例》的做法,对乡镇人民政府以相关单位进行授权和委托;预征收协议签订后,除补偿安置标准改变,一般不能因市场行情变化而申请变更协议内容;农民住宅的补偿应更多体现出财产属性。研究结论：此次修法使得集体土地征收从以行政权运作为主的模式演化为一种通过公共参与模式对集体土地进行开发利用的活动,拓宽了公私权力（利）交汇的领域,为相关领域司法审查预设了合理性。     

公司参加股东代表诉讼的法理分析

公司可以参加股东代表诉讼的正当性在于其符合正当程序原理及诉讼的效率价值,也是股东代表诉讼诉权的性质所决定的。允许公司选择是否参加诉讼是其诉讼选择权在股东代表诉讼中的具体落实,符合该制度设立的初衷。基于股东代表诉讼的特殊制度设计以及该制度在我国发展的现状,公司只应参加原告股东一方进行诉讼,而不宜允许其辅助被告。     

试论刑事缺席判决制度

在司法实践中 ,对于犯罪嫌疑人、被告人脱逃、患精神病、严重疾病的情形一律中止侦查、审查、审理 ,造成了诉讼迟延 ,诉讼不经济的局面 ,在一定程度上也影响了诉讼公正的实现。在我国应该建立缺席判决制度以改善诉讼迟延的局面并进而保证诉讼公正的实现     

Multimarket Contact and Rivalry over Knowledge‐based Resources

Research summary: Research shows that multimarket contact (MMC ) reduces rivalry involving downstream activities. Yet, studies showing that MMC can increase the threat of imitation suggest a need to better understand how MMC affects upstream rivalry over knowledge‐based resources. In this study, we argue that MMC increases rivalry over knowledge‐based resources since the deterrent threat of retaliation that typically leads to mutual forbearance in downstream activities will not be sufficient to restrain firms from protecting their knowledge from imitation in upstream activities. In support of these arguments we find that MMC increases the likelihood that a firm initiates patent litigation against a rival. This study suggests the relationship between MMC and rivalry may depend on the competitive domain and the type of resources over which firms are competing . Managerial Summary: How does market overlap or MMC affect rivalry between two competitors? Prior studies have largely found that an increase in market overlap decreases rivalry in less knowledge‐intensive context because of the deterrent threat of retaliation. However, in this paper, we argue that an increase in market overlap may not reduce rivalry in more knowledge‐intensive context because of heterogeneity in capabilities to protect knowledge. We find that a firm is more likely to initiate patent litigation against a rival as market overlap increases. Our findings suggest that the incentive to protect value across multiple product markets may surpass the motivation to cooperate with rivals and that managers should have a more nuanced view of how market overlap with competitors affects rivalry in more knowledge‐intensive contexts . Copyright © 2017 John Wiley & Sons, Ltd.     

表见证明在学生人身伤害事故诉讼中的适用

表见证明是依据一般的生活经验法则来推定待证事实的存在与否,不涉及实体法上的规定,只是在诉讼中对经验规则适应的评价。在学生人身伤害事故中引入表见证明,可以减轻当事人的举证责任,保护弱势学生一方的合法权益,也有利于法官正确认定案件事实,提高了诉讼效率。在诉讼中,法官也要充分保障学校对表见证明提出反证的权利。     

股东直接诉讼程序制度研究

与股东派生诉讼同等重要的股东直接诉讼要真正走入司法程序很大程度上依赖于民事诉讼程序制度的具体设计。股东直接诉讼在民事诉讼程序中主要需解决的问题包括行政前置程序的废除、适格原告的判定、管辖、举证责任的分配、法院的审查范围以及重复形成对象等问题。     

Organizationally Sensible vs. Legal-Centric Responses to the Eroding Employment At-Will Doctrine

Most private sector American employers have responded to the uncertainty created by the erosion of the employment at-will doctrine by adopting tactics aimed at avoiding the perceived costs associated with salient legal concerns (e.g., requiring written agreements to preserve the at-will relationship and defeat implied-contract claims). This article discusses the limitations of such a highly legal-centric approach, and provides an alternative decision framework that will promote more strategic, or organizationally sensible, employer responses. In addition to providing specific guidance for employers facing the employment at-will issue, the article's analysis and discussion illustrates a general approach that has relevance wherever organizational decision makers address employment decisions with potential legal implications.     

我国无效婚姻立法之问题疏理与破解路径

我国无效婚姻的立法不完善，是实务案件审理难的主要症结。未来立法修改时，应当增设原则规范，以弥补类型列举的疏漏；明确对过错方的责任认定和对无过错方的损害赔偿；检察院参与诉讼，保证无被申请人的诉讼中各方利益关系人的合法权益；区分婚姻不成立与婚姻的无效和可撤销。同时，加快家事诉讼立法，以统一的、专门的程序处理包括无效婚姻和可撤销婚姻在内的婚姻家庭纠纷。     

归入权的行使与派生诉讼的适用

归入权为公司的法定权利,即根据公司法的规定,公司成员违反对公司的忠实义务时,公司可以将其行为所得收归公司所有。论文从国企改制的案例着手,对归入权的性质、法理基础以及归入权与派生诉讼的关系作了探析,认为公司负责人挪用、侵占公司资金收购的国有股权应为归入权的客体,公司法上的派生诉讼制度虽然是主要针对损害赔偿规定的,但对归入权诉讼也可以适用。