Anggarini, N. M. A., P. D. Y. Sukartha, N. L. S. Widhiyani, and N. M. D. Ratnadi. “Navigating Uncertainty: The Dynamics of Financial Distress and Opinion Shopping Ongoing Concern Audit Opinions in the COVID-19 Era”. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, vol. 20, no. 2, Nov. 2023, pp. 200-19, doi:10.31106/jema.v20i2.20747.