SOPHIA, N. H. The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services. Indonesia Accounting Research Journal, [S. l.], v. 10, n. 4, p. 112–120, 2023. DOI: 10.35335/iacrj.v10i4.150. Disponível em: https://journals.iarn.or.id/index.php/Accounting/article/view/150. Acesso em: 5 aug. 2026.