The Effect of Prudence and Financial Distress on Tax Avoidance with Independent Commissioners as A Moderation Variable. International Journal of Scientific Research and Management (IJSRM), [S. l.], v. 13, n. 10, p. 9787–9799, 2025. DOI: 10.18535/ijsrm/v13i10.em01. Disponível em: https://ijsrm.net/index.php/ijsrm/article/view/6687. Acesso em: 3 oct. 2025.