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 Registration ( doi.airiti.com ) 。


- 2. Commission on Auditors’ Responsibilities(The Cohen Commission.).The Commission on Auditors’ Report, Conclusions, and Recommendations. New York, NY: AICPA (1978).
連結: - 3. Committee of Sponsoring Organizations of the Treadway Commission(COSO).. Internal Control-Integrated Framework. New York, NY. AICPA (1992).
連結: - 6. Fornell, Claes, Michael D. Johnson, Erin W. Anderson, Jaesung Cha, and Barbara Bryant. “The American Customer Satisfaction Index: Nature, Purchase, and Findings.” Journal of Marketing 60(October 1996):7-18.
連結: - 7. Hermanson, H. “An Analysis of the Demand for Reporting on Internal Control.” Accounting Horizons (September 2000):25-30.
連結: - 9. Kelly, T. P. “The COSO Report: Challenge and Counterchallenge.” Journal of Accountancy (February 1993): 10-18.
連結: