{"created":"2023-07-25T10:21:27.019196+00:00","id":6835,"links":{},"metadata":{"_buckets":{"deposit":"109a50d2-04ae-4256-b8be-cd90ef08b71c"},"_deposit":{"created_by":3,"id":"6835","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6835"},"status":"published"},"_oai":{"id":"oai:fukuoka-u.repo.nii.ac.jp:00006835","sets":["44:532:1319:1349"]},"author_link":["19862"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"267","bibliographicPageStart":"223","bibliographicVolumeNumber":"67","bibliographic_titles":[{"bibliographic_title":"福岡大学商学論叢"},{"bibliographic_title":"Fukuoka University Review of Commercial Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"福岡大学研究推進部"}]},"item_10002_select_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_select_item":"P:論文"}]},"item_10002_source_id_11":{"attribute_name":"雑誌書誌ID(NCID)","attribute_value_mlt":[{"subitem_source_identifier":"AN00216470","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-2780","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_32":{"attribute_name":"記事種別（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Inoue, Shu"}],"nameIdentifiers":[{"nameIdentifier":"19862","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-03-08"}],"displaytype":"detail","filename":"C6703_0223.pdf","filesize":[{"value":"326.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文（Article）","url":"https://fukuoka-u.repo.nii.ac.jp/record/6835/files/C6703_0223.pdf"},"version_id":"1f9192ae-8718-4c9c-8e7b-47cc4bd3f6f4"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Determinants of Disclosing Key Audit Matters in Japan : Early evidence in audit reports 2021","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Determinants of Disclosing Key Audit Matters in Japan : Early evidence in audit reports 2021","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["1349"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-28"},"publish_date":"2023-02-28","publish_status":"0","recid":"6835","relation_version_is_last":true,"title":["Determinants of Disclosing Key Audit Matters in Japan : Early evidence in audit reports 2021"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-25T10:43:39.032114+00:00"}