Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Murei EMIKO,Current Situation of Small and Medium-Sized Audit Firms and Issues of Self-Regulation,Auditing,1883-2377,Japan Auditing Association,2023-03-31,2023,33,100-111,https://cir.nii.ac.jp/crid/1390297891918517760,https://doi.org/10.11208/jauditing.2023.100