CHRISTOPHER, T.; ISLAM, A.; LOPEZ, R. Do the Deferred Tax Liabilities Have Substance? Perception of Australian Practicing Auditors. The International Journal of Accounting and Business Society, [S. l.], v. 6, n. 1, p. 1–18, 2013. Disponível em: https://ijabs.ub.ac.id/index.php/ijabs/article/view/129. Acesso em: 27 mar. 2023.