FANDI KHARISMA; YANG QINGXIANG; SHAMA UROOJ. Technological Investment, Auditor Revenue, and Discretionary Accruals: A Capability-Based Analysis of U.S. Indexed Companies. NUML International Journal of Business & Management, [S. l.], v. 21, n. 1, p. 93–118, 2026. Disponível em: https://nijbm.numl.edu.pk/index.php/BM/article/view/272. Acesso em: 19 jul. 2026.