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
"Simpson, Richard (Richard Harmon)","An examination and evaluation of selected assumptions and practices of accounting, and their effects on financial reporting to investors",,University Microfilms,,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130859746539285663