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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 ( 61 ) 〈TOP〉
  1. 3.吳惠蘭,2009,財務會計準則公報第十號「存貨之會計處理準則」修訂之探討,國立交通大學高階主管管理學程碩士論文。
  2. 5.李佳芳,2009,審計產業專家對銀行業盈餘品質的影響-2003年博達案前後比較分析,國立臺北大學會計系碩士論文。
  3. 6.邱妍馨,2008,「存貨「新」思維,您準備好了嗎?」,會計研究月刊,第277期,頁92-98。
  4. 7.姜家訓與楊雅雯,2005,會計師師務所之產業專精及查核年資與盈餘品質之關係,當代會計第6卷第1期,頁23-60。
  5. 9.張文靜,民國90年11月,「審計品質對上市公司盈餘管理之影響」,當代會計第2卷第2期,頁195-214。
Times Cited (1) 〈TOP〉
  1. 林佩萱(2016)。會計師事務所合併是否影響受查客戶之價值攸關性:以不同合併規模探討。淡江大學會計學系碩士班學位論文。2016。1-50。
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