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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 131 ) 〈TOP〉
  1. 2. 王文宇,公司法論,元照出版,2003年
  2. 7. 余雪明,證券交易法,證基會,2003年4月四版。
  3. 8. 吳琮璠,審計學,2006年
  4. 10. 林仁光,論證券發行人不實揭露資訊之法律責任─兼論證券交易法修正草案第二十條,律師雜誌,第297期,2004年6月
  5. 14. 馬秀如,會計師揭發舞弊之責任─審計準則公報第43號導讀,會計研究月刊,第253期,2006年12月
Times Cited (3) 〈TOP〉
  1. 周政文(2018)。會計師簽證財務報表不實之民事責任─以我國與日本法之比較為中心。臺灣大學法律學研究所學位論文。2018。1-160。 
  2. 廖庭璉(2009)。論財報不實之會計師民事責任。臺灣大學科際整合法律學研究所學位論文。2009。1-99。 
  3. 方佳蓮(2011)。論會計師執行財務報表簽證對第三人之民事責任。成功大學科技法律研究所學位論文。2011。1-171。
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