The Effect of Implementation of IFRS 17 Accounting Standards on Audit Delay in Insurance Companies Listed on the Indonesia Stock Exchange. SIMAK, [S. l.], v. 22, n. 02, p. 23–40, 2024. DOI: 10.35129/simak.v22i02.552. Disponível em: https://www.ojs.feb.uajmks.ac.id/index.php/simak/article/view/552. Acesso em: 3 nov. 2026.