| Summary: | 碩士 === 國立臺北大學 === 法律學系一般生組 === 105 === The situation of corporate fraud is endless, such as PROCOMP INFORMATICS LTD and REBAR group in Taiwan, or Enron and WorldCom in America. These material illegal incidents cause great loss to public and seriously break investors’ confidence in the securities market. In order to prevent similar incidents from happening again, not only government should strengthen supervision to companies, but also the whistleblower reports illegal matters that is an indispensable way to solve the malpractice.
Therefore, the purpose of this thesis is to explore the relevant statutes of the whistleblower. The thesis will discuss the general laws of the whistleblower who does not require special qualifications or identities. Likewise, it will also discuss the accountants as a whistleblower.
First, this thesis explains and defines the basic concepts of the meaning of the whistleblower, whistleblower’s identity and the method of reporting. Second, it reviews current general whistleblower regulations and the rules of accountants as a whistleblower in Taiwan. Third, it analyzes and compares foreign general whistleblower regulations and the rules of accountants as a whistleblower, such as US Sarbanes-Oxley Act of 2002, US Dodd-Frank Wall Street Reform and Consumer Protection Act, UK Public Interest Disclosure Act 1998, US Private Securities Litigation Reform Act of 1995, UK Financial Services and Market Act 2000. Finally, it takes the study of foreign laws as a mirror to review general whistleblower regulations and the rules of accountants as a whistleblower in Taiwan.
This thesis reviews current whistleblower laws in Taiwan. Then, it analyzes and compares between Taiwan’s whistleblower laws and foreign whistleblower laws. Finding general whistleblower regulations and the rules of accountants as a whistleblower in Taiwan is inadequate, so the author proposes some conclusions and suggestions in the last chapter. Hope they can provide helpful information to whistleblower laws in Taiwan.
|
|---|
