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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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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 48 ) 〈TOP〉
  1. 陳柏任,網際網路財務報告揭露之系統架構研究,私立中原大學碩士論文,民90。
  2. Cushing, B. and Romney, M. B. Accounting Information Systems –A Comprehensive Approach. Addison-Wesley. 1996.
  3. Kalakota, R., and A. B. Whinston. Electronic Commerce: A Manager’s Guide. Addison Wesley. 1997.
  4. 2000. Available at
  5. Will, H. The New CAATs: Shifting the Paradigm. EDPACS. 22(11). 1995:1-14.
Times Cited (4) 〈TOP〉
  1. 孫淑景(2003)。內控處理準則電腦資訊循環之個案研究 -以BS7799資訊安全及COBIT控制目標為例。中原大學會計研究所學位論文。2003。1-81。
  2. 陳民卿(2003)。財務會計準則公報數位化結構之探討。中原大學會計研究所學位論文。2003。1-67。
  3. 陳若慈(2003)。應用網路服務模式於通用審計平台之實作研究。中原大學會計研究所學位論文。2003。1-79。
  4. 姚慶襦(2005)。線上審計服務之共享平台系統實作。中原大學會計研究所學位論文。2005。1-73。
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