Alhebri, A. ., R. . Alkebsee, E. M. . Al-Matari, J. . Azibi, and A. M. . Omer. “Audit Report Lag During the COVID-19 Pandemic: A Multi-Country Analysis”. Humanities and Social Sciences Letters, vol. 12, no. 3, June 2024, pp. 443-60, doi:10.18488/73.v12i3.3788.