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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 「 」 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 a document with a DOI, the DOI permanent URL should always be presented (if using APA or Chicago format, present number). If using a citation format that does not specify DOI, the DOI permanent URL should still be presented as a priority.

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"?

To provide readers with the forefront academic information, articles that have been accepted for publication in journals and published online before the printed version are known as "preprint articles", which increase the article's exposure. Preprint articles do not have volume, page numbers, or publication dates yet, but can be identified by their DOI number. The DOI number is a digital identification number for literature. Both preprint and officially published articles will be assigned a DOI number. Through database integration, readers can easily follow the complete publication process of the article by clicking on the DOI link 「 Number

How to cite Preprint Articles?

You can use the year it was published onlineand DOI link of the preprint article to cite the literature.

Here is an example of a citation (based on APA 7th edition, which may vary depending on different citation format standards):

Author name (year of online preprint article). Article title. Journal name. Number

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 81 ) 〈TOP〉
  1. 許永聲,陳俊合,曾奕菱(2013)。企業社會責任與信用風險評等。會計學報,5(1),1-26。
  2. Angrist, J.,Krueger, A.(2001).Instrumental variables and the search for identification: From supply and demand to natural experiment.Journal of Economic Perspective,15(4),69-85.
  3. Armstrong, C. S.,Blouin, J. L.,Jagolinzer, A. D.,Larcker, D. F.(2015).Corporate governance, incentives, and tax avoidance.Journal of Accounting and Economics,60(1),1-17.
  4. Avi-Yonah, R.(2008).Aggressive tax behaviour and corporate social responsibility.Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management,Oxford, UK:
  5. Bentley, K. A.,Omer, T. C.,Sharp, N. Y.(2013).Business strategy, audit fees and financial reporting irregularities, and audit effort.Contemporary Accounting Research,30(2),780-817.
Times Cited ( 9 ) 〈TOP〉
  1. 楊雅筑,郭振雄,何怡澄,江佳欣(2023)。財務報表可比性與租稅規避。經濟研究,59(1),1-68。
  2. 葉淑玲,楊婷雯,朱炫璉(2021)。公司策略與成本僵固性:高階經理人過度自信之調節角色。會計評論,72,83-117。
  3. 蔡麗雯,相惠萍,侍台誠(2019)。臺灣上市公司企業社會責任履行績效之影響因素研究-公司治理與智慧資本觀點。會計審計論叢,9(1),119-166。
  4. 蘇淑慧,李念萍,呂倩如(2019)。營運相關及非營運相關之企業社會責任與避稅行為之關聯性。中華會計學刊,15(2),287-327。
  5. 陳明進,李桓伊(2021)。員工流動率與非主管員工薪資對公司避稅之影響。管理學報,38(2),175-202。
Altmetrics 〈TOP〉
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