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 ) 。



Data Source: Academic Citation Index (ACI)
As Taiwan's largest Citation Index, we currently have on record all Humanities, and Sociology journals that were published in Taiwan. The number of periodicals that are published on a regular basis total around 400 different types. If periodicals that were added to the collection but then halted are counted as well, the number of periodicals total over 500 types. Every year we announce the recorded periodicals' impact factor, etc. to the public, and allow scholars utilize our materials to carry out academic research for free.

Impact Factor: The statistic indicating the average number of times a journal's articles published in the past two years have been cited in the counting year.
Formula: (Number of cites in counting year to articles published in the span of two years ) ÷ (Number of articles published in the span of two years)
Example: The impact factor in 2010 (determined in 2011)
In 2009, Journal A published 15 articles, and these 15 articles were cited 20 times in 2010.
In 2008, Journal A published 16 articles, and these 16 articles were cited 30 times in 2010.
→ →2010's Impact Factor = (20+30) ÷ (15+16) = 1.61 =(20+30)÷(15+16)≒1.61


What is "Preprint"?

In order to provide readers the forefront academic information, after articles are accepted to publish in the journal, we publish them in network before they're printed. Those "on-line first articles" are called the "preprint articles". The preprint articles do not have volume No., page No., publication date, but can be identified by the DOI number. 「 」 Link to the latest version of the article.

How to cite Preprint Articles?

Please use the online publication date and the DOI number of the preprint article to cite the literature.

Cited example (may vary with different formats you cited):

Author name. Article name. Journal name. YYYY/MM/DD online publish in advance.

doi:DOI Number

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 54 ) 〈TOP〉
  1. Basu, S., L. Hwang., and C. Jan. 2001. Auditor conservatism and quarterly earnings. Working Paper , Baruch College.
  2. Chandra, U., C. Wasley., and G. Waymire. 2004. Income conservatism in the U.S. technology sector. Working paper , University of Rochester.
  3. Chi, W., and C. Wang. 2008. Information asymmetry and accounting conservatism: Evidence from Taiwan. Working paper , National Chengchi University and National Taipei University.
  4. Chi, W., C. Liu, and T. Wang. 2008. What affects accounting conservatism: A corporate governance perspective. Working paper , National Chengchi University and National Taiwan University.
  5. Gul, F. A., B. Srinidhi., and T. Shieh. 2002 . The Asian financial crisis, accounting conservatism and audit fees: Evidence from Hong Kong. Working Paper , City University of Hong Kong.
Times Cited ( 25 ) 〈TOP〉
  1. 陳怡君(2011)。道德哲理對盈餘管理意圖影響之研究—以道德強度為干擾變數。淡江大學會計學系碩士班學位論文。2011。1-121。 
  2. 潘旻青(2011)。政治關聯性對盈餘品質之影響 -以中國企業為實證。淡江大學會計學系碩士班學位論文。2011。1-67。 
  3. 吳筱苓(2010)。股權結構對盈餘穩健性之影響:中國之實證。淡江大學會計學系碩士班學位論文。2010。1-57。 
  4. 李宗諭(2009)。盈餘管理與盈餘品質之跨國分析-以台灣及美國市場為例。交通大學財務金融研究所學位論文。2009。1-40。 
  5. 李秋萍(2017)。兩稅合一新制對企業盈餘穩健度之影響-以Basu模型分析。中原大學會計研究所學位論文。2017。1-53。 
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :