SINGA, Henita Guru; ERLINA, Erlina; NASUTION, Abdillah Arif. Determinants of Audit Delay: The Moderating Role of Firm Size in Conventional Commercial Bank in Indonesia and Singapore (2021-2025). Dinasti International Journal of Economics, Finance & Accounting, [S. l.], v. 7, n. 3, p. 1869–1884, 2026. DOI: 10.38035/dijefa.v7i3.7006. Disponível em: https://dinastipub.org/DIJEFA/article/view/7006. Acesso em: 23 jul. 2026.