The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024. Journal of Applied Accounting, [S. l.], v. 5, n. 1, p. 99–107, 2026. DOI: 10.52158/jaa.v5i1.1574. Disponível em: https://journal.isas.or.id/index.php/JAA/article/view/1574. Acesso em: 23 jun. 2026.