NAINGGOLAN, E. P.; SINAGA, G. J. M. Financial Conditions and Audit Report Lag: Evidence from Indonesia’s Non-Primary Consumer Sector. Accounting Research Journal, [S. l.], v. 4, n. 2, p. 18–34, 2026. DOI: 10.56244/accrual.v4i2.1150. Disponível em: https://jurnal.unnur.ac.id/index.php/accrual/article/view/1150. Acesso em: 12 may. 2026.