stands for Digital Object Identifier
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/」
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 Registration （ doi.airiti.com ） 。
洪琪雯 , Masters Advisor：林嬋娟
英文 DOI： 10.6342/NTU.2015.02551
- Antle, R., E. Gordon, G. Narayanamoorthy, and L. Zhou. 2006. The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance and Accounting 27, 235–266.
- Asthana, S., and J. Krishnan. 2006. Factors associated with the early adoption of the SEC’s revised auditor fee disclosure rules. Auditing: A Journal of Practice and Theory 25 (2), 41–51.
- Ball, R. 1995. Making accounting more international, how, and how far will it go? Journal of Applied Corporate Finance 8, 19–29.
- Balsam, S. J. Krishnan and Y. S. Yang. 2003. Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice and Theory 22, 71-98.
- Barth, M., W. Landsman, and M. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research 46, 1–32.
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