Report date: Jan 27,2026 Conflict count: 370687 Publisher: Universitas Muhammadiyah Yogyakarta Title count: 7 Conflict count: 35 ========================================================== Created: 2025-05-26 22:28:54 ConfID: 8133964 CauseID: 1698326757 OtherID: 1695684762 JT: Journal of Accounting and Investment MD: Christabella,26,1,360,2025,Are the Beneish model and restatement relevant in detecting tax evasion? DOI: 10.18196/jai.v26i1.26851(Journal) (8133964-N) DOI: 10.18196/jai.v26i1.20422(Journal)