Roybark, Helen M. “AN ANALYSIS OF THE TIMELINESS OF SECTION 104 INSPECTION REPORTS: 2004–2010”. Journal of Accounting, Ethics & Public Policy, JAEPP 13, no. 4 (May 6, 2023): 451. Accessed April 18, 2026. https://jaepp.org/index.php/jaepp/article/view/222.