Eka Respatmiyati, Diah, and Auliffi Ermian Challen. “Financial Distress, Liquidity, and Reporting Delay: The Moderating Role of Audit Quality”. Research of Accounting and Governance 5, no. 1 (August 31, 2026): 1–12. Accessed September 5, 2026. https://sanscientific.com/journal/index.php/rag/article/view/662.