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Keywords: organization capitalClose
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 141–164.
Published: 01 May 2022
...William Ciconte; W. Robert Knechel; Michael A. Mayberry SUMMARY The “organization capital” of a firm consists of its internal investments in its business units, processes, know-how, employee skills, and information systems. We investigate whether a firm's investments in auditor-provided non-audit...