SULE, ADAMU MAINA, et al. , translators. “ADMINISTRATIVE PENALTIES AS MODERATOR BETWEEN TAX AUDIT AND TAX COMPLIANCE: INSIGHTS FROM TAX PRACTITIONERS IN NORTHEAST NIGERIA”. ANAN Journal of Accounting, vol. 13, no. 1, June 2024, pp. 121-44, https://doi.org/10.70518/ajoa.v13i1.07.