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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 ( 42 ) 〈TOP〉
  1. 1.陳紫雲,2005,「後安隆時代-會計及稽核人員行情看漲」,會計研究月刊第239期,頁73-78。
  2. 2.陳紫雲,C.Pacini,2006,「談鑑識會計」,會計研究月刊第244期,頁64-75。
  3. 3.馬賢明、鄭朝暉,2006,「以法務會計應對財務舞弊-兼具舞弊偵查能力 發揮嚇阻欺騙效能」,會計研究月刊第245期,頁82-88。
  4. 1.王振東,2007,「鑑識會計導入我國法制之研究—以組織定位為核心」,國立政治大學法律科學研究所。
  5. 2.周柏澍(民93),「政府審計制度改革之研究」,元智大學管理學系碩士論文。
Times Cited (1) 〈TOP〉
  1. 劉芳君(2011)。限制歲出預算保留額度對預算執行與財政管理影響之探討。中興大學高階經理人碩士在職專班學位論文。2011。1-64。
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