CHAKER, Ilyass. « Audit Report Lag and Cost of Equity Capital: How Do Investors Deem Audit Report Lag? Evidence from France ». International Journal of Accounting Finance Auditing Management and Economics 5, no. 2 (février 21, 2024): 392–407. Consulté le octobre 26, 2026. https://revue.ijafame.com/index.php/home/article/view/1258.