PUTRA, B. A. .; HANDAYANI , B. D. . Selective Auditor Quality Effects on Audit Report Lag: Evidence from Financial Risk and R&D Complexity. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1601-1616, 2026. DOI: 10.33395/owner.v10i2.3116. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3116. Acesso em: 30 apr. 2026.