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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 ) 。

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Reference ( 8 ) 〈TOP〉
  1. 王元章與張椿柏,2012,「核心代理問題對盈餘管理之影響」, 會計審計論叢,第2卷第2期,頁69-113。 吳欣怡,2010,「審計委員會會計專家多寡與實質盈餘管理之關聯性研究」, 臺灣大學會計學研究所學位論文,頁1-47。 李建然與林秀鳳,2013,「大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討-控制自我選擇偏誤的重要性」,中華會計學刊,第9卷第1期,頁77-110。 黃淑君,2012,「台灣電子業上市櫃公司董事長選任獨立董事之認知研究」, 臺灣大學商學組學位論文,頁1-86。 許文馨,2014,「審計委員會是否較監察人更能提升盈餘品質?」,臺大管理論叢,第24卷第S2期,頁203-232
  2. Lisic, L. L., Myers, L. A., and Zhou, J. 2014. Audit committee characteristics and the safeguarding of auditor independence. Available at SSRN: Massa, M., and Simonov, A. 2011. Is college a focal point of investor life? Review of Finance 15(4): 757-797. McPherson, M., Smith-Lovin, L., and Cook, J. M. 2001. Birds of a feather: Homophily in social networks. Annual Review of Sociology 27: 415-444. Nguyen, B. D. 2012. Does the Rolodex matter? Corporate elite's small world and the effectiveness of boards of directors. Management Science 58(2): 236-252. Schmidt, B. 2014. Costs and benefits of “friendly” boards during mergers and acquisitions. Available at SSRN: Xie, B., Davidson, W. N. and DaDalt, P. J. 2003. Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance 9(3): 295-316.
  3. 一、 中文部分
  4. 二、 英文部分
  5. Abbott, L. J., and Parker, S. 2000. Auditor selection and audit committee characteristics. Auditing: A Journal of Practice & Theory 19(2): 47-66. Abbott, L. J., and Parker, S., and Peters, G. F. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23(1): 69-87. Adams, R. B., and Ferreira, D. 2007. A theory of friendly boards. The Journal of Finance 62(1): 217-250. Agrawal, A., and Chadha, S. 2005. Corporate governance and accounting scandals. Journal of Law and Economics 48(2): 371-406. Ali, A., and Zhang, W. 2015. CEO tenure and earnings management. Journal of Accounting and Economics 59(1): 60-79. Beasley, M. S., Carcello, J. V., Hermanson, D. R., and Neal, T. L. 2009. The audit committee oversight process. Contemporary Accounting Research 26(1): 65-122. Bedard, J., Chtourou, S. M., and Courteau, L. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory 23(2): 13-35. Bruynseels, L., and Cardinaels, E. 2013. The Audit committee: Management watchdog or personal friend of the CEO? The Accounting Review 89(1): 113-145. Carcello, J. V., and Neal, T. L. 2000. Audit committee composition and auditor reporting. The Accounting Review 75(4): 453-467.
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