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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 ( 61 ) 〈TOP〉
  1. 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,中原大學會計學系碩士學位論文。
  2. 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,國立臺北大學會計學系碩士論文。
  3. 陳伯松,2012,企業應該重視防患內部舞弊,會計研究月刊,第316期,頁12-14。
  4. 陳智怡,2011,審計委員會、會計保守性與資金成本之關聯性,中原大學會計研究所碩士論文。
  5. 黃曉雯,2012,透視舞弊 發掘假帳,會計研究月刊,第316期,頁52-61。
Times Cited (3) 〈TOP〉
  1. 陳曼婷(2017)。企業自願設置審計委員會對權益資金成本的影響。中原大學會計研究所學位論文。2017。1-69。 
  2. 陳(山立)昂(2016)。金融業監察人制度與審計委員會制度對於內控缺失之影響。淡江大學會計學系碩士班學位論文。2016。1-63。
  3. 蘇誌翔(2017)。自願性設置審計委員會及其品質與內部控制缺失之影響。臺中科技大學會計資訊系碩士班學位論文。2017。1-43。
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