Makni, YF, SM Masmoudi, and Nawar Boujelbène. “The Effect of Voluntary XBRL Adoption on Audit Fees: Evidence from Belgium”. Journal of Accounting and Finance 18, no. 9 (December 15, 2018). Accessed November 26, 2024. https://articlegateway.com/index.php/JAF/article/view/133.