Bari, Abdul, Radian Nur Ikhwansyach, Novawiguna Kemalasari, and Ahmad Badawi Saluy. 2025. “The Effect of Competence and Lowballing on Audit Report Lag”. Journal of Accounting and Finance Management 6 (3):1357-67. https://doi.org/10.38035/jafm.v6i3.2265.