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
"Institute of Chartered Accountants in England and Wales, London. Research Committee","Occasional paper - Research Committee, Institute of Chartered Accountants in England and Wales",,"Institute of Chartered Accountants in England and Wales, Research Committee",,,,,,https://cir.nii.ac.jp/crid/1130000796342616064