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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The Impact of Revenue Key Audit Matters on the Difference between Self-declared and Audited Revenue
鄭桂蕙(Kuei-Hui Cheng) ； 戴敏育(Min-Yuh Day) ； 林孝倫(Hsiao-Lun Lin)
中華會計學刊 ； 17卷2期 (2021 / 12 / 01) ， P309 - 356
繁體中文;英文
DOI：
10.6538/TAR.202112_17(2).0004
收入關鍵查核事項 ； 溝通價值 ； 文字探勘 ； 查核程序 ； Revenue key audit matters ； Communication value ； Text-mining ； Audit procedures
- 王元章與陳振傑，2011，董監自利行為與核心代理問題之關聯性，財務金融學刊，19卷(4期)：頁1 - 39。
連結：
- 吳淑幸，2018，影響IFRS 3分攤購買價格至商譽的決定因素：報導誘因、IAS 36與公司治理，中華會計學刊，14卷(2期)：頁225-260。
連結： - 金成隆、紀信義與林裕凱，2005，制性財務預測與法人說明會關聯性之研究，管理學報，22卷(5期)：頁629-651。
連結： - 范宏書、陳慶隆、李淑華與謝永明2008總審計調整數對公司財務報表公佈時效性之影響，輔仁管理評論，15卷(1期)：頁73-105。
連結： - 張森河、黃劭彥、王登仕與康照宗，2018，經理人過度自信與審計能力對自結盈餘資訊揭露決策的影響，管理與系統，25卷(2期)；頁45-188。
連結：
