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 ( 81 ) 〈TOP〉
  1. 陳雅琪,2006, 董事會結構、家族控制持股、集團企業與財務報表舞弊之關聯性研究2006 國立成功大學 會計學系碩博士班
  2. 葉銀華、李存修、柯承恩,2002,「公司治理與評等系統」,商智文化事業股份有限公司。
  3. 廖秀梅,2004,董事會結構特性與公司績效關係之研究-探討台灣家族控制企業因素的影響,國立台北大學會計學研究所未出版之博士論文。
  4. Abbott , L. , S. Parker , and G. Peters . 2004. Audit committee characteristics and restatements . Auditing : A Journal of Practice and Theory 23(1):69-87
  5. Agrawal, A. and S. Chadha, 2005. "Corporate Governance and Accounting Scandals". Journal of Law and Economics 48(2)
Times Cited (10) 〈TOP〉
  1. 黃彥菁(2014)。家族企業、資訊透明度及關係人交易與財務報表重編之關聯性研究。中原大學會計研究所學位論文。2014。1-37。 
  2. 謝兆原(2010)。財務報表重編與蔓延效應。中原大學會計研究所學位論文。2010。1-35。 
  3. 陳奕孟(2010)。財稅一致或不一致盈餘管理策略選擇:以台灣重編財務報表公司為例。中原大學會計研究所學位論文。2010。1-49。 
  4. 李如恩(2009)。遞延所得稅費用與財務報表重編關聯性之研究。中原大學會計研究所學位論文。2009。1-69。 
  5. 馬秀慧(2011)。財務報表重編前後報酬與每股盈餘及現金流量之相關性研究。中原大學會計研究所學位論文。2011。1-44。 
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :