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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企業社會責任報告書之確信服務提供者、確信程度及產業專家與可信度之關聯：實驗研究
杜榮瑞(Rong-Ruey Duh) ； 許文馨(Audrey Wen-Hsin Hsu) ； 鄧雨賢(Yu-Hsien Teng)
中華會計學刊 ； 12卷S期 (2017 / 04 / 01) ， P503 - 536
繁體中文;英文
DOI：
10.6538/TAR.2017.12S.05
企業社會責任報告書 ； 確信服務提供者 ； 確信程度 ； 產業專家 ； corporate social responsibility report ； assurance provider ； assurance level ； industry specialist
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- Buckless, F. A.,Ravenscroft, S. P.(1990).Contrast coding: A refinement of ANOVA in behavioural analysis.The Accounting Review,65(4),933-945.
- Carson, E.(2009).Industry specialization by global audit firm networks.The Accounting Review,84(2),355-382.
- Casey, R. J.,Grenier, J. H.(2015).Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States.Auditing: A Journal of Practice & Theory,34(1),97-130.
- Craswell, A. T.,Francis, J. R.,Taylor, S. L.(1995).Auditor brand name reputations and industry specializations.Journal of Accounting and Economics,20(3),297-322.
- 何里仁,江向才(2019).Does Providing Non-audit Service Impact Audit Quality? Evidence of Corporate Social Responsibility (CSR) Report Assurance and Financial Report Audit Quality.當代會計,20(2),117-172.
- 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。
- 薛敏正,劉福運,黃劭彥,林惠秋(2019)。會計師事務所內合夥人間之網絡關係與盈餘資訊性。會計審計論叢，9(1)，43-73。
- 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。
- 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。
