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The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach
Ahmadreza Moradi1 , Mohammad Hossein Safarzadeh Dr.2
1- Msc, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. ahm.moradi@mail.sbu.ac.ir
2- Associate Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. (Corresponding Author) , M_safarzadeh@sbu.ac.ir
Abstract:   (130 Views)
This study examines the impact of collaboration corporate culture on audit fees in companies listed on the Tehran Stock Exchange. To achieve this, textual analysis of board reports is used to quantitatively assess cultural dimensions. While previous research has predominantly focused on financial and quantitative factors in determining audit fees, the role of organizational culture, particularly collaborative culture, has been less explored. The data for this study were collected from financial reports and board activity reports of listed companies over the period from 2018 to 2024, with 100 companies selected using a systematic sampling method. For data analysis, regression methods and textual analysis using JavaScript programming language were employed. The empirical findings indicate that a stronger collaborative culture is significantly associated with higher audit fees in Iranian companies. This result, contrary to Western evidence, suggests that trust and in-group connections within collaborative environments can increase audit complexity and perceived risk. The findings highlight the importance of considering cultural context in audit economics and emphasize the need to incorporate cultural dimensions in risk assessment and audit fee determination by auditors and policymakers.
Keywords: Corporate Culture, Collaboration Culture, Textual Analysis, Audit Fee, Audit effort
     
Type of Study: Research | Subject: Special
Received: 2025/05/28 | Accepted: 2025/06/16
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