AMYAR, F.; NAHROWI, A. F. Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 10, n. 3, p. 625–640, 2022. DOI: 10.37641/jiakes.v10i3.2367. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/2367. Acesso em: 21 may. 2024.