Search & Read at all times.
Your portable library is online!,Hello!
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 ( 52 ) 〈TOP〉
  1. 林鈺雄(2003),〈從肇事逃逸罪看實體法與訴訟法的連動性-評最高法院八十九年度台上字第七六二二號、九十一年度台上字第一三七號刑事判決〉,《月旦法學雜誌》,第94期,頁262。
  2. 馬秀如、侯宜廷(2007),〈受查者舞弊與審計失敗-力霸案之省思〉,《會計研究月刊》,第261期,頁40。
  3. 陳茵琦(2007),〈從證券交易法到金融商品交易法-淺談日本新金融商品交易法之規範〉,《證交資料》,第546期,頁19-31。
  4. 洪偉倫(2005),《非審計服務、會計師營運風險、公司治理與會計師獨立性之關聯性研究》,國立臺灣大學會計學研究所碩士論文。
  5. 連元龍(2006),《會計師審計法律責任之研究:以本土判決案例為中心》,國立台灣大學管理學院碩士論文。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :