GHALEM, K. The impact of digital accounting on the quality of financial reports: A study of a sample of economic institutions. International journal of economic perspectives, [S. l.], v. 18, n. 3, p. 721–729, 2024. Disponível em: http://ijeponline.org/index.php/journal/article/view/588. Acesso em: 13 nov. 2025.