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 ） 。
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"?
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
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Integrity Management and Issuance and Assurance of Corporate Social Responsibility Reports
吳幸蓁(Shing-Jen Wu) ； 陳漢鐘(Han-Chung Chen) ； 戚務君(Wuchun Chi)
中華會計學刊 ； 12卷S期 (2017 / 04 / 01) ， P423 - 470
繁體中文;英文
DOI：
10.6538/TAR.2017.12S.03
自願性揭露 ； 誠信經營守則 ； 企業社會責任報告書 ； 確信 ； voluntary disclosure ； code of integrity ； corporate social responsibility report ； assurance
- 吳幸蓁,廖蕙儀(2017)。公司自願性揭露企業社會責任資訊之決定因素與其資訊後果。中山管理評論，25(1)，13-62。
連結：
- 陳瑞斌,許崇源(2008)。資訊揭露水準對於權益資金成本之影響。東吳經濟商學學報，61，67-108。
連結： - Abdel-Khalik, A. R.(1993).Why do private companies demand auditing? A case for organizational loss of control.Journal of Accounting, Auditing & Finance,8(1),31-52.
- Adams, C. A.,Evans, R.(2004).Accountability, completeness, credibility and the audit expectations gap.The Journal of Corporate Citizenship,14,97-115.
- Audi, R.,Loughran, T.,McDonald, B.(2016).Trust, but verify: MD&A language and the role of trust in corporate culture.Journal of Business Ethics,139(3),551-561.
- 張詠晴,李啟華(2021)。實踐永續發展目標之決定因素。中華會計學刊，17(1)，1-38。
- 蔡麗雯,相惠萍,侍台誠(2019)。臺灣上市公司企業社會責任履行績效之影響因素研究－公司治理與智慧資本觀點。會計審計論叢，9(1)，119-166。
- 詹場,黃照鈜,柯文乾,邱健嘉(2021)。強制出具企業社會責任報告書對流動性及風險之影響。會計評論，72，35-82。
- 謝秉蓉,陳建志,王銀杏(2021)。台灣企業社會責任報告書揭露品質與企業價值之關聯性探討。管理與系統，28(1)，61-87。
- 高偉娟,姚人鈺,林世銘(2021)。編製及確信準則對企業社會責任報告書可讀性之影響。會計評論，72，1-34。
