SUEZ-SALES , M. G. . A Comparative Study in Ethical Awareness of Experienced and Novice Tax Practitioners in Guam . Journal of Accounting and Finance, [S. l.], v. 21, n. 1, 2021. Disponível em: https://articlearchives.co/index.php/JAF/article/view/283. Acesso em: 24 nov. 2025.