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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)
0.379
2019 Year
  •     Subject
  •     Ranking
    Education 15

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 / 12(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 』

11卷2期
Total1Pages
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1

Differential Responsiveness and Corporate Performance under Uncertainty

謝佳純(Chia-Chun Hsieh)麻志明(Zhi-Ming Ma)Kirill Novoselov

反應能力會計獲利能力預防行動公司謹慎性responsivenessaccounting profitabilityprecautionary actionscorporate caution

10.6538/TAR.2015.1102.01 DOI

Abstract | Reference(96) Download Download PDF Add to Cart Add to Cart Track Track

2

再探公司治理對經營績效與財務報導品質之影響:因素分析與類神經網路之應用

廖芝嫻(Chih-Hsien Liao)王大維(Ta-Wei Wang)

公司治理因素分析類神經網路corporate governancefactor analysisneural network

10.6538/TAR.2015.1102.02 DOI

Abstract | Reference(72) | Times Cited(2) Download Download PDF Add to Cart Add to Cart Track Track

3

我國上市(櫃)公司審計公費資訊揭露對後續公費訂定之影響

林嬋娟(Chan-Jane Lin)林孝倫(Hsiao-Lun Lin)羅勝議(San-Yi Lo)

審計公費公費變動公費揭露客戶重要性audit feechange of audit feefee disclosureclient importance

10.6538/TAR.2015.1102.03 DOI

Abstract | Reference(44) | Times Cited(1) Download Download PDF Add to Cart Add to Cart Track Track

4

審計公費調降之決定因素:公司治理之觀點

陳皆碩(Chieh-Shuo Chen)林芳綺(Fang-Chi Lin)楊東錦(Tung-Chin Yang)

審計公費調降公司治理會計師事務所低球競價audit fees decreasecorporate governanceaudit firmslow-balling

10.6538/TAR.2015.1102.04 DOI

Abstract | Reference(98) | Times Cited(1) Download Download PDF Add to Cart Add to Cart Track Track

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11卷2期
Total 1 Pages
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