著者名,タイトル,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) Lobo,Changes in discretionary financial reporting behavior following the Sarbanes-Oxley Act,J. Acc. Audit. Finan.,,,2010,25,,1,https://cir.nii.ac.jp/crid/1370568466907450369,