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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 ( 134 ) 〈TOP〉
  1. 19. 貝利與米恩斯(Berle and Means)著,陸年青、許冀湯譯(1981),「現代股份公司與私有財產」,台北:台灣銀行經濟研究室。
  2. 57. 賴英照(1980),「公司法論文集」,台北:財團法人中華民國證券市場發展基金會。
  3. 13. 薛富井、林千惠(2003),美國2002年沙氏法案(Sarbanes-Oxley Act)對會計師事務所與發行公司影響之探討,會計研究月刊,第209期,頁102-130。
  4. 5. 財政部證券暨期貨管理委員會全球資訊網:<>。
  5. 1. Akerlof, George A.(1970) “The Market for Lemons: Quality Uncertainty and the Market Mechanism.” Quarterly Journal of Economics 84: 488-500.
Times Cited (18) 〈TOP〉
  1. 吳婉萍(2006)。獨立董事之會計專業與盈餘保守性之關聯性研究。元智大學會計學系學位論文。2006。1-84。 
  2. 鄭峻廷(2012)。台灣上市櫃企業公司治理之異同。臺灣大學會計學研究所學位論文。2012。1-76。 
  3. 劉浩志(2008)。政府持股與公司價值及經營績效之研究----縱橫門檻效果分析。臺灣大學國家發展研究所學位論文。2008。1-52。 
  4. 丁蓓蓓(2005)。我國公司治理與獨立董事監察人制度之研究。臺灣大學財務金融組學位論文。2005。1-182。 
  5. 裴敏麗(2005)。由監察人制度探討監察人之監察程序。臺灣大學會計學研究所學位論文。2005。1-83。 
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