@article{oai:cuc.repo.nii.ac.jp:00005077,
 author = {坂井, 恵 and サカイ, ケイ and SAKAI, Kay},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Sep},
 note = {P(論文)},
 pages = {79--96},
 title = {内部統制報告の本質への接近(2) : 会計責任の観点から},
 volume = {53},
 year = {2015}
}