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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 ( 58 ) 〈TOP〉
  1. 〔1〕 吳當傑,「藉由IFRSs強化我國資本市場在國際的競爭力」,內部稽核季刊,第82期,4頁~10頁,2013年4月。
  2. 〔3〕 陳清裕,郭章芳,「與IFRS接軌,您的系統及流程都調整好了嗎?」,內部稽核季刊,第77期,21頁~24頁,2012年1月。
  3. 〔4〕 林柄滄,內部稽核理論與實務,第六版,中華民國內部稽核協會,臺北市,2013年6月。
  4. 〔7〕 黃士銘,周玲儀,黃秀鳳,黃乙玲,「利用E化建構IFRSs後企業內部控制新架構」,會計研究月刊,第314期,43頁~50頁,2012年1月。
  5. 〔8〕 黃天牧,「採用IFRSs後內部控制內部稽核的相關法令規範」,內部稽核季刊,第82期,12頁~16頁,2013年4月。
Times Cited (1) 〈TOP〉
  1. 黃怡華(2014)。ERP導入品質因素對IFRS轉換專案之影響。中央大學企業管理學系碩士在職專班學位論文。2014。1-47。
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