@article{oai:waseda.repo.nii.ac.jp:00036596, author = {Kitamura, Toshiharu}, journal = {アジア太平洋討究}, month = {Mar}, pages = {163--195}, title = {Two Shock Waves -Reflections on international accounting and auditing in the early 21st century-}, volume = {28}, year = {2017} }