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