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
"Pannell, Kerr, Forster and American Institute of Certified Public Accountants",The accounting profession in Australia,,American Institute of Certified Public Accountants,1990,Professional accounting in foreign countries series,,,,https://cir.nii.ac.jp/crid/1130282273314289152