HANDA, Adrian; ANDREAS, Andreas. AUDIT REPORT LAG UNDER TIGHTENED REGULATIONS: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICALS. CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, [S. l.], v. 7, n. 1, p. 257–270, 2026. DOI: 10.31258/current.7.1.257-270. Disponível em: https://current.ejournal.unri.ac.id/index.php/jc/article/view/1024. Acesso em: 10 mar. 2026.