D. Christiyanto, R. . Rahmawati, E. Gantyowati, and T. . Arifin, “Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms”, J. Curr. Stud. SDGs, vol. 3, no. 1, p. 297, Mar. 2027, doi: 10.63230/jocsis.3.1.297.