GERALDO LUCIANO, J.; CAETANO DA SILVA, P. C.; PERES, C. B. XBRL-SPED Taxonomy: Simplification and Audit under the Public Digital Bookkeeping System (SPED). iSys - Brazilian Journal of Information Systems, [S. l.], v. 11, n. 4, p. 63–90, 2018. DOI: 10.5753/isys.2018.377. Disponível em: https://sol.sbc.org.br/journals/index.php/isys/article/view/377. Acesso em: 3 feb. 2023.