Mohamad Naimi Mohamad-Nor, Rohami Shafie, and Wan Nordin Wan-Hussin, “Corporate Governance and Audit Report Lag in Malaysia”, aamjaf, vol. 6, no. 2, pp. 57–84, Dec. 2010, Accessed: Nov. 13, 2025. [Online]. Available: https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol6-no2-2010_4