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Copyright :

Copyright for any article on AISTA is held solely by its author under the Creative Commons CC BY-SA license.

• Authors retain copyright of any published article.
• Authors retain all their rights to the published work, not limited to the rights set forth in this page.
• Authors acknowledge that Accounting Information System, Taxes, and Auditing (AISTA) is the first party to publish with a Creative Commons Attribution 4.0 International (CC BY-SA) license.
• Authors may submit articles separately, arrange for non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g. sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been first published in Accounting Information System, Taxes, and Auditing (AISTA);
• Authors warrant that the article is original, written by the named authors, has not been published before, does not contain any unlawful statements, does not infringe the rights of others, is subject to copyright that is exclusively held by the author.
• If the article is prepared jointly by more than one author, each author submitting the manuscript warrants that he or she has been authorized by all co-authors to agree to the copyright and license notices (agreements) on their behalf, and agrees to inform co-authors of the terms of this policy. Accounting Information System, Taxes, and Auditing (AISTA) will not be held responsible for anything that may arise due to internal disputes between authors.

Licence :

Accounting Information System, Taxes, and Auditing (AISTA) is published under the terms of the Creative Commons Attribution 4.0 International (CC BY-SA) license. This license allows anyone to:

• Share — copy and redistribute the material in any medium or format;
• Adapt — transform, and build upon the material for any purpose.
• Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do this in a manner that is appropriate but does not imply that the licensor endorses you or your use.
• Share Alike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.