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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) )
AND、OR、NOT

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

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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「http://dx.doi.org/」 「 http://dx.doi.org/ 」 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: http://dx.doi.org/ 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 Registrationdoi.airiti.com ) 。

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ACI:

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

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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. 「 http://dx.doi.org/ 」 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

Abstract

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Chinese/English Abstract :

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Times Cited :

中華會計學刊
5-year impact factor (Impact Factor)
0.229
2018 Year
  •     Subject
  •     Ranking
    Education 45

Please go to Academic Citation Index to view complete annual metrics of journals.

1609-3372, Semiannual Periodical,Regular Release

DOI : 10.6538/TAR

Index Collection: : TSSCI , ACI

Title Changes List
  • 中華會計學刊

    2000 / 10 - 2021 / 07(Regular Release)

Basic Information

Language : Traditional Chinese

Available From: : 1 期

Social Sciences> Finance & Accounting

Publisher

中華會計教育學會

Taiwan

中華會計教育學會 Publishing 』

17卷1期
Total1Pages
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1

實踐永續發展目標之決定因素

張詠晴(Ariana Chang)李啟華(Chihua Li)

永續發展目標企業社會責任報告書公司治理CSR報告書確信Sustainable development goalsCorporate social responsibility reportsCorporate governanceAssurance of CSR reports

10.6538/TAR.202107_17(1).0001 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

2

新式查核報告、審計品質與會計資訊價值攸關性

施念恕(Nien-Su Shih)黃馨儀(Hsin-Yi Huang)李沛軒(Pei-Xuan Li)

新式查核報告價值攸關性審計品質Expanded audit reportvalue relevanceaudit quality

10.6538/TAR.202107_17(1).0002 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

3

集團企業經營複雜化與委任同一會計師事務所查核對關鍵查核事項之影響

曾玉琦(Yee-Chy Tseng)張瑞當(Ruey-Dang Chang)鄭政宇(Cheng-Yu Cheng)

集團企業經營複雜化同一會計師事務所關鍵查核事項Affiliated business groupsOperating complexitySame audit firmKey audit matters (KAM)

10.6538/TAR.202107_17(1).0003 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

4

石油與天然氣蘊藏量揭露資訊與未來盈餘預測之研究

李淑華(Shu-Hua Lee)謝佩蓁(Pei-Chen Hsieh)陳俊樺(Chun-Hua Chen)蔡彥卿(Yann-Ching Tsai)

未來盈餘預測蘊藏量認列會計(RRA)探勘成功法全部成本法Earnings PredictabilityReserves Recognition Accounting (RRA)Successful Effort methodFull Cost method

10.6538/TAR.202107_17(1).0004 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

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17卷1期
Total 1 Pages
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