著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) Qiang Cheng and Beng Wee Goh and Jae B. Kim,Internal Control and Operational Efficiency,Contemporary Accounting Research,0823-9150,Wiley,2018-05-25,35,2,1102-1139,https://cir.nii.ac.jp/crid/1360021392646598272,https://doi.org/10.1111/1911-3846.12409