Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Kubota Otojiro," Walter A. Staub: Auditing Developments during the Present Century, 1942, translated by Hiroshi Oyachi",国民経済雑誌,03873129,神戸大学経済経営学会,1967-06,115,6,97-102,https://cir.nii.ac.jp/crid/1390853649855538688,https://doi.org/10.24546/00171004