Soetedjo, Soegeng, and Mustika Suryaning Putri. “Implication of Audit Reporting Lag on Financial Statements Restatement”. International Journal of Psychosocial Rehabilitation 24, no. 7 (September 30, 2020): 890–898. Accessed February 18, 2026. https://www.psychosocial.com/index.php/ijpr/article/view/9608.