JORDÃO, R. V. D.; SILVA, M. S.; VASCONCELOS, M. C. R. L.; BRASIL, H. G. Organizational and Business Innovations Brought by the SPED: An Empirical Study from the point of view of accountants and tax auditing bodies. Revista de Administração da UFSM, [S. l.], v. 11, n. 4, p. 942–960, 2019. DOI: 10.5902/1983465916474. Disponível em: https://periodicos.ufsm.br/reaufsm/article/view/16474. Acesso em: 5 jan. 2025.