BENMESSAOUD, Soukaina; MOKHLIS, Khalil. Fiscal Digitalization and Tax Audit Performance: A Systematic Review of Technologies, Outcomes and Institutional Conditions. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 7, n. 10, p. 133–151, 2026. Disponível em: https://ijafame.org/index.php/ijafame/article/view/2583. Acesso em: 9 sept. 2026.