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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「http://dx.doi.org/」 「 http://dx.doi.org/ 」 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: http://dx.doi.org/ 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 Registrationdoi.airiti.com ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 57 ) 〈TOP〉
  1. Antle, R., E. A. Gordon, G. Narayanamoorthy, and L. Zhou. 2006. The joint determination of audit fees, non-audit gees, and abnormal accruals. Review of Quantitative Finance and Accounting 27 (3): 235-236.
  2. Asthana, S., S. Balsam, and S. Kim. 2004. The effect of Enron, Andersen, and Sarbanes-Oxley on the market for audit services. Working paper. (June 2004). Available at SSRN: http://ssrn.com/abstract=560963 or DOI: 10.2139/ssrn.560963
  3. Bell, T. B., W. R. Landsman, and D. A. Shackelford. 2001 Auditors’ perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research 39(1):35-43.
  4. Benston G. J. 1985. The market for public accounting services: demand, supply and regulation. Journal of Accounting and Public Policy 4:33-79.
  5. Berdard, J. and K. Johnstone. 2004. Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions. The Accounting Review 79(2): 277-304.
Times Cited (5) 〈TOP〉
  1. 陳致翰(2013)。全貌風險與審計公費之關聯。中興大學會計學研究所學位論文。2013。1-42。 
  2. 李映潔(2011)。影響會計師事務所客戶組合之因素探析。元智大學商學碩士班(會計學程)學位論文。2011。1-52。
  3. 曾溫婷(2013)。沙賓法案與公司治理之關聯性─以在美國上市之台灣企業為例。中正大學企業管理學系學位論文。2013。1-69。
  4. 黃建勳(2013)。風險基礎審計下,產業專家與品牌聲譽對審計公費之影響。中興大學會計學研究所學位論文。2013。1-35。
  5. 傅郁芬(2015)。在風險基礎審計下異常審計公費與會計師獨立性之研究。中興大學會計學研究所學位論文。2015。1-31。
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