著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) ,Japan's Big 3 firms'response to clients'business risk : Greater audit effort or higher audit fees?,International Journal of Auditing,,,2013,"Vol.17, No.2",,,https://cir.nii.ac.jp/crid/1010000782159337345,