YUSRIFALDA, A. .; FIRMANSYAH, A. Intellectual Capital Thrives, Tax Audit Drives? The Moderating Role of Information and Technology on Tax Audit Quality. APSSAI ACCOUNTING REVIEW, [S. l.], v. 4, n. 2, p. 126–142, 2024. DOI: 10.26418/apssai.v4i2.105. Disponível em: https://www.apar.apssai.org/index.php/apar/article/view/105. Acesso em: 23 nov. 2025.