PRADISTYO, Shafa April; SURYANDARI, Dhini. Audit Committee and Firm Characteristics on Audit Report Lag: Moderated by Key Audit Matters. Dinasti International Journal of Economics, Finance & Accounting, [S. l.], v. 7, n. 3, p. 1991–2002, 2026. DOI: 10.38035/dijefa.v7i3.7053. Disponível em: https://dinastipub.org/DIJEFA/article/view/7053. Acesso em: 8 aug. 2026.