Armeliya, F. A.; Rosharlianti, Z. THE EFFECT OF COMPANY SIZE AND INVESTMENT OPPORTUNITY SET ON AUDIT REPORT LAG WITH FINANCIAL DISTRESS AS A MODERATING VARIABLE: (Empirical Study of Infrastructure, Utilities and Transportation Sector Companies in 2019-2021). J. Manag. Account. Gen. Financ. Int. Econ. Issues 2023, 2, 990-1003.