Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms. Journal of Current Studies in SDGs, [S. l.], v. 3, n. 1, p. 297, 2027. DOI: 10.63230/jocsis.3.1.297. Disponível em: https://journal.i-ros.org/index.php/JOCSIS/article/view/297. Acesso em: 3 aug. 2026.