| Issue |
ITM Web Conf.
Volume 45, 2022
2021 3rd International Conference on Computer Science Communication and Network Security (CSCNS2021)
|
|
|---|---|---|
| Article Number | 01075 | |
| Number of page(s) | 4 | |
| Section | Computer Technology and System Design | |
| DOI | https://doi.org/10.1051/itmconf/20224501075 | |
| Published online | 19 May 2022 | |
Accounting firms transformation and investor protection
School of Accounting, Nanjing University of Finance and Economics, 210046 Nanjing, P. R. China
* Corresponding author: zhaojianfeng1222@163.com
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.
© The Authors, published by EDP Sciences, 2022
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.