Christiyanto D, Rahmawati R, Gantyowati E, Arifin T. Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms. J. Curr. Stud. SDGs. 2027;3(1):297. doi:10.63230/jocsis.3.1.297