Audit Firm Attributes and Auditor Litigation Risk

This study examines the association between auditors' litigation risk and audit firm attributes. Using professional liability insurance premiums as a proxy for auditors' litigation risk, we present evidence that the risk is lower in audit firms having: (1) separate non-audit and audit divisions; (2) a higher proportion of partners; and (3) a higher annual growth in number of CPAs employed. Additionally, we find that the risk is higher in audit firms having: (1) operating losses; and (2) high revenue growth. Our results are consistent with the idea that audit firms' financial condition and organizational structure affect their independence/ expertise, and, in turn, their litigation risk. Our results are broadly supportive of the PCAOB's (2015) and US Department of Treasury's (2008) views that investors, audit committees, management, and other regulators could benefit from having access to financial and organizational information about audit firms.     

行政诉讼举证责任探析

行政诉讼举证责任制度是行政诉讼证据制度的核心 ,这一制度对于行政诉讼的后果产生决定性的作用。完善我国的行政诉讼举证责任制度 ,对于促进我国行政诉讼证据制度理论研究的发展 ,从而保障行政诉讼的公平、公正 ,具有十分重要的意义     

The Dangers of Misclassifying “Employees”: Microsoft Litigation Emphasizes Distinctions Between Employees and Nontraditional Workers

In the past decade, businesses, for reasons such as greater flexibility and lower total costs, have increased their use of nontraditional workers such as independent contractors and temporary agency employees. The Internal Revenue Service's crackdown on misclassifying employees slowed this growth. Additionally, recent lawsuits by nontraditional workers against employers such as Microsoft Corporation have resulted in some client employers being forced to pay more benefits to nontraditional employees because of employment misclassification and coemployment rulings. Such rulings might reduce or even eliminate the use of some types of nontraditional employees. This paper analyzes the vast array of types of workers that have evolved into the nontraditional work force and the difficulty of defining employee with respect to entitlement to employer benefits. Possible recommendations for employers include auditing present use of nontraditional workers, accurately classifying employees, and taking proper actions to minimize problems in the future.     

论民事诉讼回避对象的立法缺陷及完善

民事诉讼程序中回避制度的适用对象因受到当事人知情权和被申请主体资格等限制，在实践中无法得到有效的实现。这与我国回避制度的立法思想、立法技术和回避处理程序的行政化有密切关系。我国立法应当与司法改革的成果相适应，适当扩大回避对象的范围，并从程序性质的重新界定、告知制度的细化、制度之间的衔接等方面来保障当事人申请回避权的实现。     

从博弈的角度看中小股东解决纠纷的过程--从一个流行模型的残缺谈起

经研究发现 ,张维迎教授在 2 0 0 1年第五版的《博弈论与信息经济学》中所借用的承诺要胁诉讼博弈例子中对诉讼费用的处理有点不妥 ,便作出了适当的调整 ,但却得出了令人沮丧的结论 :承诺要胁诉讼不成立 !继续研究发现只有打破这种败诉风险由当事人承担的机制 ,才能传递出有力量的信号 ,才能做到真正的威胁 ,那就是建立“生死与共”的竞争性的律师定价机制和保费率真正是胜诉率信号的诉讼费用保险机制与最经济的诉讼程序与非诉讼程序、保障其实现的机制和可供的备选机制。本文论证了其合理性     

Estimating the value of generic entry and intellectual property litigation in the pharmaceutical market

In this study, we examine the relationship between, and implications of, the market entry and intellectual property litigation of brand name and generic pharmaceuticals from 2003 to 2012 in Japan. We focus on the effects of a firm’s litigation behavior on market competition, including not only anticipated damage and injunction costs but also reputation and reliability costs. The results show that market entry of generic pharmaceuticals decreases market sales of brand name pharmaceuticals by 45%. However, in the case of intellectual property rights, litigation increases market sales of branded pharmaceuticals by 120%.     

The Determinants of Tying Litigation, 1961–2001

The idea that changes in Supreme Court decision rules should have measurable effects on the volume of cases litigated has a compelling plausibility, and several models of litigation predict this result. The prediction is a fragile one, however, because it implies very restrictive assumptions about the probability distributions of the cases subject to dispute. The period studied includes four Supreme Court decisions widely regarded as changing the rules and altering the level of uncertainty surrounding the legality of the anti-tying provisions of the antitrust laws. Broad trends in antitrust activity generally and changes in firm profitability statistically explain over three-quarters of the observed variation in tying litigation. Changes in legal precedent have only modest effects upon litigation.

美国涉华诉讼对科技交流政策的影响和展望

美国司法部的“中国行动计划”实施三年以来,给中美两国正常的科技合作和学术交流带来了严重的影响和打击。近期美国一系列涉华诉讼引发了各界讨论,迫切敦促美国政府机构在保护知识安全的同时必须兼顾学术开放。美国最高科技政策决策机构决意出台实施指南,解决科技学术界的紧迫关切。中美两国领导人的线上会晤也就全球关切的议题进行交流合作,释放了积极信号,我国亦应鼓励科研人员继续进行跨国界的科学探索,努力促成和恢复中美在科技、人文等领域的正常交流合作。     

产业结构趋同背景下的行政地区垄断探析

生产要素能够在同一市场中自由流通是市场经济的内在要求,行政地区垄断无疑阻碍了市场经济的发展。行政地区垄断总是与地方政府的利益联系着,产业结构趋同迫使地方政府为了地方利益最大化滥用行政权力限制市场竞争,产业结构趋同能够催生出行政地区垄断。同时由于我国反垄断法律制度的不完善和对行政地区垄断的打击力度相对不足,在客观上纵容了行政地区垄断。解决产业结构趋同背景下的行政地区垄断之道是创新法律制度,即建立诱导地方政府发展地方优势产业的克拉克机制和加强打击行政地区垄断的省际诉讼模式。     

论民事二审程序中原告撤诉权的司法适用——兼与李海涛法官商榷

私权自治并不能证成二审撤诉权的自由行使,《民事诉讼法》第13条、第157条也不能成为二审撤诉权的规范依据。二审撤诉权必须以《最高人民法院关于适用〈民事诉讼法〉若干意见的规定》第191条为适用依据。在原告申请撤诉、被告同意撤诉且生效判决尚未确定等要件之下,方可允许原告撤回起诉,且应通过禁止再诉防止原告滥用诉讼权利。