SUHERNI; JUARDI. The Effect Of Financial Distress And Liquidity On Audit Report Lag. Summa : Journal of Accounting and Tax, [S. l.], v. 1, n. 1, p. 1–11, 2023. DOI: 10.61978/summa.v1i1.16. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/16. Acesso em: 6 nov. 2025.