Open Access Statement

ADITAX: Journal of Accounting, Auditing, and Taxation is an open-access journal that provides immediate, unrestricted access to its content, ensuring that research is freely available to the public. This practice aligns with our commitment to advancing global knowledge by enabling the exchange of ideas without barriers. Readers are permitted to read, download, copy, distribute, print, search, or link to the full texts of articles published in this journal without asking prior permission from the publisher or the author, as long as proper attribution is given to the original work. All articles in ADITAX are published under the terms of the Creative Commons Attribution License (CC BY), which allows others to share and adapt the work for any purpose, provided appropriate credit is given and any changes are indicated. We believe that open access to quality research fosters innovation, collaboration, and the advancement of knowledge in the fields of accounting, auditing, and taxation.