@article{oai:waseda.repo.nii.ac.jp:00012588,
 author = {Machida, Yoshihiro and 町田, 祥弘},
 journal = {早稲田商学=The Waseda commercial review},
 month = {Mar},
 pages = {27--48},
 title = {監査人による内部統制報告書問題の展開-連邦預金保険公社改革法(FDICIA)の制定を契機として-},
 volume = {368号},
 year = {1996}
}