Akbar, D., and A. Djajanti. “The Role of Financial Constraints in the Influence of Academic Experts and Corporate Governance on Tax Avoidance”. JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, vol. 5, no. 3, June 2026, pp. 867-78, doi:10.55047/marginal.v5i3.2244.