@article{oai:waseda.repo.nii.ac.jp:00057533,
 author = {鳥羽, 至英 and Toba, Yoshihide},
 journal = {早稲田商學},
 month = {Mar},
 pages = {67--127},
 title = {An Inquiry into the Concept of Professional Skepticism in a Financial Statement Audit},
 volume = {454},
 year = {2019}
}