Final answer:
During a merger or acquisition, due diligence reviews performed by human resource teams assess various aspects of the target company, except (B) for organizational culture.
Step-by-step explanation:
During a merger or acquisition, due diligence reviews performed by human resource teams assess various aspects of the target company. However, the one aspect that is least likely to be assessed is organizational culture.
Human resource teams typically assess accounting procedures, employee compensation, employee benefits, and labor relations during a merger or acquisition. These assessments help the acquiring company understand the financial and human resource aspects of the target company.