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 septembre 20, 2026. https://ijafame.org/index.php/ijafame/article/view/1309.