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As described earlier, this research purposes that internal audit planning strategy positively associated with firm growth. Moreover, the consequence effects of accounting information transparency, business information advantage, organizational risk reduction, corporate practice efficiency, strategic decision making and valuable competitive advantage are tested and purposed for positive associations with firm growth. Additionally, strategic decision making is assumed to have a positive relationship with valuable competitive advantage. This research also supposes that the competitive learning capability increases the relationships between accounting information transparency and business information advantage - strategic decision
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