Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "林, 隆敏 and Hayashi, Takatoshi",A Study on the Risks of Material Misstatement at the Financial Statement Level and Overall Response to Address These Risks,商学論究,02872552,西宮 : 関西学院大学商学研究会 ; 1952-,2012-12-10,60,1/2,269-287,https://cir.nii.ac.jp/crid/1050564289161558400,