Search & Read at all times.
Your portable library is online!,Hello!
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 ( 38 ) 〈TOP〉
  1. 方俊儒、楊雲筑、羅勝議,2010,應計項目不確定性與會計師查核意見型態之關係:董事會組成與董監事股權質押之影響,當代會計,第11巻第2期:115-150。
  2. 吳琮璠、黃娟娟,2009,公司治理機制是否影響會計師查核意見,企業管理學報,第83期:65-98。
  3. 李同龢、顧裔芳、王姿斐、陳海敏,2005,經理人藉盈餘管理影響信用評等之探討,會計與公司治理,第二巻第二期:1-24。
  4. 林美鳯、余成隆、林良楓,2009,信用評等、公司違約率與財務危機預測之探討,臺大管理論叢,第20巻第1期:289-330。
  5. 張瑞當、方俊儒、曾玉琦,2007,核心代理問題與盈餘管理:董事會結構與外部監督機制之探討,管理學報,第24卷第1期:17-39。
Times Cited (1) 〈TOP〉
  1. 鍾文傑(2016)。董監事股權質押與關係人交易之關聯性。中原大學會計研究所學位論文。2016。1-47。 
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :