Aprillia, Fela, and Umi Suswati Risnaeni. “Going Concern Audit Opinion: The Mediating Role of Financial Distress on the Influence of Financial Ratios and Audit Report Lag”. Journal of Accounting and Finance Management, vol. 7, no. 2, May 2026, pp. 208-17, doi:10.38035/jafm.v7i2.3114.