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
DOI:
10.6538/TAR
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.
- 劉朝昇,李青燕(2021)。高階管理團隊權力與企業租稅規劃關聯性之探討-以內部及外部監督機制為干擾變數。國立虎尾科技大學學報,36(2),1-21。
- 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。
- 梁嘉紋,林芯妤,吳幸蓁(2022)。非擔任主管職務之全時員工薪資與企業揭露員工薪資調整情形之關聯性研究。會計審計論叢,12(2),87-138。
- 楊采妮,陳瑞斌(2023)。企業社會責任報告書自願性確信對於權益資金成本之影響。管理與系統,30(1),115-141。
- 程心瑤,陳宜淨,高若瑄,袁家昱,邵子華,李馨蘋(2021)。董事會規模、自願/強制揭露與企業社會責任報告書品質的關係。台灣管理學刊,21(2),21-40。