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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 ( 39 ) 〈TOP〉
  1. 吳政隆,「以XML為資料擷取介面之審計系統實作」,私立中原大學會計研究所未出版碩士論文,民國九十一年。
  2. 陳柏任,「網際網路財務報告揭露之系統架構研究」,私立中原大學會計研究所未出版碩士論文,民國九十年。
  3. 張琬華,「運用UMM的MetaModel概念描述企業報導流程之探討」,國立成功大學會計學系碩士班未出版碩士論文,民國九十二年。
  4. AICPA and Canadian Institute of Chartered Accountants (CICA), “Continuous Auditing”, (1999).
  5. Hampton, L. ,and D. vun Kannon. “Extensible business reporting language (XBRL) 2.0 specificaiton”. (2001).
Times Cited (7) 〈TOP〉
  1. 蘇尚達(2007)。結合XBRL技術及Web Services於財務報表分析之應用。元智大學資訊管理學系學位論文。2007。1-70。 
  2. 余建忠(2007)。以XBRL為基礎之財務報表收集分析與儲存之系統與應用。元智大學資訊管理學系學位論文。2007。1-79。 
  3. 林志遠(2004)。應用可延伸企業報導語言於稅務申報與稅務查核之實作研究。中原大學會計研究所學位論文。2004。1-71。
  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。
  5. 陳盈淇(2010)。科技旅遊索引中心架構之研究。臺北大學資訊管理研究所學位論文。2010。1-99。
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