A Theoretical Framework of Export Compliance Cost Accounting under Trade Regulation: Evidence from an Emerging Economy. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 2S (Management and Accounting Research), p. 78–88, 2026. DOI: 10.69980/vstt0q37. Disponível em: https://jtar.org/index.php/JTAR/article/view/130. Acesso em: 30 mar. 2026.