Abstract
Given a circle-valued Morse function of a closed oriented manifold, we prove that Reidemeister torsion over a non-commutative formal Laurent polynomial ring equals the product of a certain non-commutative Lefschetz-type zeta function and the algebraic torsion of the Novikov complex over the ring. This paper gives a generalization of the result of Hutchings and Lee on abelian coefficients to the case of skew fields. As a consequence we obtain a Morse theoretical and dynamical description of the higher-order Reidemeister torsion.
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