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
"Jeffreys Henry International and Paneth, Haber & Zimmerman and Riske & Co and American Institute of Certified Public Accountants",The accounting profession in Belgium,,American Institute of Certified Public Accountants,1992,Professional accounting in foreign countries series,,,,https://cir.nii.ac.jp/crid/1130282270457021952