Pasaribu, M.H., Erlina and Rini, E.S. 2026. Audit Delay and Its Determinants: Financial Characteristics, Audit Firm Size, and Going Concern. International Journal of Economics, Business and Innovation Research. 5, 01 (Jan. 2026), 759-775. DOI:https://doi.org/10.63922/ijebir.v5i01.2821.