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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 ( 44 ) 〈TOP〉
  1. 5.林正坤,2005,我國上市(櫃)公司自願設置審計委員會因素之研究,中原大學會計系碩士學位論文。
  2. 6.林美鳳、金成隆、林良楓,2009 年 12月,股權結構、會計保守性與信用評等關係之研究,臺大管理論叢,第20卷第1期,289-330頁。
  3. 11.陳玉馨,2010,審計委員會與資訊揭露、資金成本及經營績效之關聯性研究- 以上市櫃公司電子工業為例,國立台北大學會計學系碩士學位論文。
  4. 13.陳逸仲,2009,審計委員會與資訊透明度、財務報導品質與股價反應之探討,國立成功大學會計學系碩士論文。
  5. 14.曾素花,2005,我國現階段公司治理之問題研討,中原大學會計學系碩士學位論文。
Times Cited (3) 〈TOP〉
  1. 張佳惠(2012)。公司設置審計委員會之決定因素。中原大學會計研究所學位論文。2012。1-39。 
  2. 徐義凱(2014)。董監事特性對企業舞弊與資訊揭露品質之影響。臺中科技大學會計資訊系會計與財稅碩士班學位論文。2014。1-37。 
  3. 游博凱(2012)。審計委員會特性對公司經營績效與資訊揭露品質之影響。臺中科技大學會計資訊系會計與財稅碩士班學位論文。2012。1-54。 
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