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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 ( 50 ) 〈TOP〉
  1. 3.邱森祥,2001,我國代客記帳業者與逃漏稅之探討,中原大學會計學研究所未出版論文。
  2. 4. Boatsman, James R. and Sanjay Gupta.1996. Taxes and Cprporate Charity:Empirical Evidence from Microlevel Panel Data. National Tax Journal, (June):193-213.
  3. 5. Carlo Bonifazi, Kevin C Desouza. 2004.The ten outsourcing traps to avoid Mark Power, The Journal of Business Strategy. Boston: Vol. 25, Iss. 2:37-42.
  4. 7.John A Brierley, Christopher J Cowton, Colin Drury.2006.The Application of Costs in Make-or-Buy Decisions: An Analysisn International Journal of Management. Poole: Vol. 23, Iss. 4:791-801.
  5. 8. Anita Dennis.1998. How to make the most of a small firm. Journal of Accountancy. New York: Vol. 185, Iss. 5:93-100.
Times Cited (3) 〈TOP〉
  1. 邵聖龍(2012)。微型企業選擇記帳士事務所決策模式之開發。臺北科技大學管理學院工業工程與管理EMBA專班學位論文。2012。1-84。 
  2. 李孟翰(2015)。會計及稅務事務委外選擇記帳士事務所之考量因素-以高屏地區中小企業為例。屏東科技大學高階經營管理碩士在職專班學位論文。2015。1-40。 
  3. 吳進成(2009)。我國中小企業會計事務委外選擇會計師事務所關鍵因素之研究。臺北大學會計學系學位論文。2009。1-63。
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