著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Stettler, Howard F. and Roach, William L.",A study of CPA examination reliability,,"School of Business, University of Kansas",,Working paper,,,,https://cir.nii.ac.jp/crid/1130000794299933824