TANRIL, Franky; TRISNAWATI, Estralita. Financial Distress: Earnings Management and Tax Aggressiveness Practices on Audit Report Lag. E-Jurnal Akuntansi, [S.l.], v. 35, n. 5, apr. 2025. ISSN 2302-8556. Tersedia pada: <http://103.29.196.112/index.php/akuntansi/article/view/125371>. Tanggal Akses: 16 dec. 2025 doi: https://doi.org/10.24843/EJA.2025.v35.i05.p03.