BENMESSAOUD, S. et MOKHLIS, K. (2026) « Fiscal Digitalization and Tax Audit Performance: A Systematic Review of Technologies, Outcomes and Institutional Conditions », International Journal of Accounting, Finance, Auditing, Management and Economics, 7(10), p. 133–151. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/2583 (Consulté le: 9 septembre 2026).