Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) AKISAKA Tomonori,Functions of Non-executive Directors and Audit & Supervisory  Board Members to Address Risks of Fraud,Auditing,18832377,Japan Auditing Association,2014,2014,24,81-91,https://cir.nii.ac.jp/crid/1390282680306713344,https://doi.org/10.11208/jauditing.2014.81