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
"Gibbins, Michael and Mason, Alister K. and Canadian Institute of Chartered Accountants",Professional judgment in financial reporting,,Canadian Institute of Chartered Accountants,1988,Research study,,088800186X,,https://cir.nii.ac.jp/crid/1130000795488472832