Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Takita Terumi,The Cultural Time Concepts as Auditing Standards (2) : From the Viewpoint of Conservatism,同志社商学,03872858,同志社大学商学会,1990-09-25,42,2,110-132,https://cir.nii.ac.jp/crid/1390290699887720320,https://doi.org/10.14988/pa.2017.0000006838