ROHMAH, S.; DARMAYANTI, N.; ANNISWATI ROSYIDA, I. Financial Distress, ESG Disclosure, and Tax Avoidance: The Moderating Role of Audit Quality in Post-Pandemic Non-Cyclical Consumer Firms. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 3, p. 2128-2141, 2026. DOI: 10.33395/owner.v10i3.3345. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3345. Acesso em: 24 jul. 2026.