Skip Nav Destination
1-2 of 2
Keywords: operating performanceClose
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 141–164.
Published: 01 May 2022
... services (NAS) can supplement its own internal investment in organization capital, resulting in improved operating performance. We find that investments in NAS are positively related to a firm's subsequent operating performance consistent with NAS augmenting a firm's organization capital. Firms with low...
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 101–124.
Published: 01 February 2020
... in Compustat, we find that the IAF's involvement in ORS has a significant positive association with operating performance. By decomposing ORS into traditional assessment services (e.g., operational audit) and business-oriented facilitation services (e.g., strategy consulting), we document that assessment...