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
「
https://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:
https://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 a document with a DOI, the DOI permanent URL should always be presented (if using APA or Chicago format, present https://doi.org/DOI 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 Registration ( doi.airiti.com ) 。
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
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 「 https://doi.org/DOI 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. https://doi.org/DOI Number
大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討-控制自我選擇偏誤的重要性
李建然(Jan-Zan Lee) ; 林秀鳳(Hsiu-Feng Lin)
中華會計學刊 ; 9卷1期 (2013 / 01 / 01) , P77 - 110
繁體中文;英文
DOI:
10.6538/TAR.2013.0901.03
審計品質 ; 盈餘管理 ; 大型會計師事務所 ; 自我選擇偏誤 ; Audit quality ; Earnings management ; Big4 ; Self-selection bias


- Hsieh, Yung-Ming、Huang, Chuan(2009)。The association between audit firm tenure and earnings management: Evidence from the self-selection model。Soochow Journal of Accounting,2(1),73-99。
連結: - Jiang, Jia-Xun、Yang, Ya-Wen(2005)。The effects of audit firms' industry specialization and auditor tenure on earnings quality。Journal of Contemporary Accounting,6(1),23-60。
連結: - Lee, Jan-Zan、Chen, Jeng-Fang(2004)。The effect of audit client's importance on magnitude of earnings management: From the perspective of audit groups within the big five。The International Journal of Accounting Studies,38,59-80。
連結: - Lee, Jan-Zan、Lin, Hsiu-Feng(2005)。The relation between auditor tenure and abnormal accruals。Management Review,24(4),103-126。
連結: - Liu, Chia-Wen、Wang, Tay-Chang(2008)。Auditor tenure and audit quality。Management Review,27(4),1-28。
連結:
- 黃洚函(2015)。董事會多樣性與審計品質之關聯性研究-以中國為例。淡江大學會計學系碩士班學位論文。2015。1-66。
- 陳怡潔(2017)。董事會結構對醫療財團法人財務操縱之影響。中原大學會計學系學位論文。2017。1-47。
- 陳仁易(2015)。審計品質對公司績效與資金成本關聯性之探討:針對台灣上市櫃公司。臺中科技大學會計資訊系會計與財稅碩士班學位論文。2015。1-46。
- 高偉哲(2018)。不同公司治理模式下台灣上市櫃公司之盈餘管理、關係人交易與潛在舞弊的比較。國立臺灣大學會計學系學位論文。2018。1-201。
- 呂岱芸(2015)。審計委員會成員與CEO間社群連結對盈餘管理之影響。國立臺灣大學會計學系學位論文。2015。1-49。