SIGLÉ, Maarten A.; MUEHLBACHER, Stephan; VAN DER HEL, Lisette E. C. J. M.; KIRCHLER, Erich. Tax Audit Quality: The Role Of Experience And Technology Readiness In A Digital World. Journal of Tax Administration, [S. l.], v. 10, n. 1, p. 7–39, 2025. Disponível em: https://jota.website/jota/article/view/170. Acesso em: 18 sep. 2025.