Cristino Gusmao, Aprih Santoso, Kampono Imam Yulianto and Nirsetyo Wahdi 2025. FACTORS INFLUENCING AUDIT DELAY IN PUBLICLY LISTED COMPANIES. Count : Journal of Accounting, Business and Management. 2, 3 (Jan. 2025), 124–131. DOI:https://doi.org/10.61677/count.v2i3.549.