@article{oai:cgu.repo.nii.ac.jp:00000666,
 author = {Steiner, Susan M. and Shiina, Ichiro and Steiner, Susan M. and Shiina, Ichiro},
 issue = {2},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Mar},
 note = {4, KJ00000555889},
 pages = {73--92},
 title = {THE ACCOUNTING PROFESSION IN AMERICA : 6. Ethical Standards for the American Tax Practitioners},
 volume = {7},
 year = {1993}
}