Cristino Gusmao, Aprih Santoso, Kampono Imam Yulianto, and Nirsetyo Wahdi. “FACTORS INFLUENCING AUDIT DELAY IN PUBLICLY LISTED COMPANIES”. Count : Journal of Accounting, Business and Management 2, no. 3 (January 12, 2025): 124–131. Accessed August 29, 2026. https://fahruddin.org/count/article/view/549.