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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 ( 59 ) 〈TOP〉
  1. 中華徵信所,2008,台灣地區集團企業研究,台北:中華徵信所企業股份有限公司。
  2. 中華徵信所,2009,台灣地區集團企業研究,台北:中華徵信所企業股份有限公司。
  3. 李建然與陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第38卷:59- 80頁。
  4. 林灼榮、李秀英、謝俊魁與施佩雯,2009,集團企業家族持股、董事會組成與企業績效之關聯性-配對法之應用,台灣經濟學會、台灣經濟健康學會、台灣農業與資源經濟學會聯合年會。
  5. 姜家訓與楊雅雯,2005,會計師事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:23-60頁。
Times Cited (2) 〈TOP〉
  1. 賴妙怡(2013)。集團企業共同會計師、產業專精與財務報表重編之關聯性。臺中科技大學會計資訊系會計與財稅碩士班學位論文。2013。1-32。 
  2. 陳錦龍(2011)。集團企業對關係人交易與裁決性收入關聯性之影響。臺北大學會計學系學位論文。2011。1-49。
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