Accounting Firms Transformation and Investor Protection

DOI

10.2991/icemaess-18.2018.178How to use a DOI?

Keywords

Special general partnership, Legal responsibility, Investor protection

Abstract

The outburst of financial crisis gives a big hit to the global capital market, and makes the investors had a new cognition about the CPA(Certified Public Accountants). The capital market cannot develop healthily without the certified public accountants. The article aims to explain the legal responsibility of special general partnership, to expound the operation mechanism and responsibility formation mechanism of general partnership. It also aims to make a further analysis on problems of legal responsibility in special general partnership, in order to put forward how to define error or fraud, to set up the responsibility evaluation standard and restriction mechanism. The final purpose is to create a good guarantee system for the investors and promote the healthy development of capital market.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Wenhao Tan
AU  - Zhenpeng Ma
PY  - 2018/11
DA  - 2018/11
TI  - Accounting Firms Transformation and Investor Protection
BT  - Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018)
PB  - Atlantis Press
SP  - 908
EP  - 911
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemaess-18.2018.178
DO  - 10.2991/icemaess-18.2018.178
ID  - Tan2018/11
ER  -