1. Alberti, C. T., J. C. Bedard, O. Bik, and A. Vanstraelen. 2022. Audit firm culture: Recent developments and trends in the literature. European Accounting Review, 31(1): 59–109. 2. Alzeban, A. 2015. The impact of culture on the quality of internal audit: An empirical study. Journal of Accounting, Auditing & Finance, 30(1): 57–77. 3. Amran, N., H. Bala, and H. Shaari. 2018. Audit fees and financial reporting quality: A study of listed companies in Nigeria. International Review of Management and Business Research, 7 (8): 17. 4. An, Z., F. L. Cooke, and F. Liu. 2023. Between company and community: The case of an employment relations in an acquaintance society context in China. The International Journal of Human Resource Management, 34(2): 369–404. 5. Andreou, P. C., T. Harris, and D. Philip. 2019.Measuring firms’ market orientation using textual analysis of 10-K filings. British Journal of Management, 31(4): 872–895. 6. Andriof, J., S. Waddock, B. Husted, and S. S. Rahman. 2017. Unfolding stakeholder thinking: Theory,responsibility and engagement. Routledge. 7. Asif, M., C. Searcy, and P. Castka. 2023. ESG and Industry 5.0: The role of technologies in enhancing ESG disclosure. Technological Forecasting and Social Change, 195: 122806 8. Balvers, R. J., J. F. Gaski, and B. McDonald. 2016. Financial disclosure and customer satisfaction: do companies talking the talk actually walk the walk?. Journal of Business Ethics, 139(1): 29–45. 9. Bhandari, A., B. Mammadov, M. Thevenot, and H. Vakilzadeh. 2022. Corporate culture and financial reporting quality. Accounting Horizons, 36(1): 1–24. 10. Bochkay, K., S. V. Brown, A. J. Leone, and J. W. Tucker. 2022. Textual Analysis in Accounting: What’s Next?. Contemporary Accounting Research, 40(2): 765–805. 11. Bowe, M., D. Gray, C. Stevenson, N. McNamara, J. R. H. Wakefield, B. Kellezi, I. Wilson, M. Cleveland, and E. Mair. 2020. A social cure in the community: A mixed‐method exploration of the role of social identity in the experiences and well‐being of community volunteers. European Journal of Social Psychology, 50(7): 1523–1539. 12. Bushman, R. M., B. E. Hendricks, and C. D. Williams. 2016. Bank competition: Measurement, decision-making, and risk-taking. Journal of Accounting Research, 54(3): 777–826. 13. Büschgens, T., A. Bausch, and D. B. Balkin. 2013. Organizational culture and innovation: A meta-analytic review. Journal of Product Innovation Management, 30(4): 763–781. 14. Cameron, K. S., R. E. Quinn, J. DeGraff, and A. V. Thakor. 2006. Competing values leadership: Creating value in organizations.Edward Elgar Publishing, Inc. 15. Cameron, K. S., and R. E. Quinn. 2011. Diagnosing and changing the organizational culture: Based on the competing values framework.John Wiley & Sons. 16. Chen, H. (A.), B. B. Francis, T. Hasan, and Q. Wu. 2022. Does corporate culture impact audit pricing? Evidence from textual analysis. Journal of Business Finance & Accounting, 49(5-6): 778-806. 17. Costa, M. D., and A. Habib. 2023. Local creative culture and audit fees. The British Accounting Review, 55(2): 101151. 18. Daoust, L., and B. Malsch. 2020. When the client is a former auditor: Auditees’ expert knowledge and social capital as threats to staff auditors’ operational independence. Contemporary Accounting Research, 37(3): 1333–1369 19. De Fond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics, 58(2): 275–326. 20. Deal, T. E., and A. A. Kennedy. 1982. Corporate cultures: The rites and rituals of corporate life. Addison-Wesley. 21. Do, T., and T. Ngo. 2023. Ethics culture in the corporate reporting function, financial reporting quality, and investor reaction. SSRN Electronic Journal. 22. Downey, D. H., and K. D. Westermann. 2021. Challenging global group audits: The perspective of US group audit leads. Contemporary Accounting Research, 38(2): 1395–1433. 23. Du, S., X. Xu, and K. Yu. 2020. Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. Advances in Accounting, 51, 100499. 24. Du, X. 2021. On informal institutions and accounting behavior. Springer. 25. Financial Education & Research Foundation. (2024, December 9). Audit fees poised to rise further after 6.4% hike in latest cycle [Report]. available at: https://www.cfodive.com/news/audit-fees-poised-rise-hike-latest-cycle-FASB/736104/ 26. Fiordelisi, F., and O. Ricci. 2014. Corporate culture and CEO turnover. Journal of Corporate Finance, 28: 66–82. 27. Gazilas, E. T., N. D. Belesis, and C. G. Kampouris. 2024. The Big Four premium: Are audit fees a matter of size, reputation, or complexity?. MPRA Paper 123383, University Library of Munich, Germany. 28. Gorton, G. B., J. Grennan, and A. K. Zentefis. 2022. Corporate culture. Annual Review of Financial Economics, 14: 535–561. 29. Graham, J. R., C. R. Harvey, J. Popadak, and S. Rajgopal. 2017. Corporate culture: Evidence from the field, National Bureau of Economic Research Working Paper Series, No. 23255. 30. Graham, J. R., J. Grennan, C. R. Harvey, and S. Rajgopal. 2022. Corporate culture: Evidence from the field. Journal of Financial Economics, 146(2): 552–593. 31. Guiso, L., P. Sapienza, and L. Zingales. 2015. The value of corporate culture. Journal of Financial Economics, 117(1): 60–76. 32. Handy, C. 1993. Understanding organizations (4th ed.). Penguin Books. 33. Harris, R., and M. Mason. 2022. Competing Values Framework: A useful tool to define the predominant culture in a maternity setting in Australia. Journal of Organizational Health, 12(3): 210-225. 34. Hasan, M. M., M. B. U. Bhuiyan, and G. Taylor. 2024. Corporate culture and carbon emission performance. British Accounting Review, 56(6): 1-20. 35. Hassani, H., C. Beneki, S. Unger, M. Mazinani, and M. Yeganegi. 2020. Text Mining in Big Data Analytics. Big Data Cogn. Comput., 4, 1. 36. Hay, D. C., W. R. Knechel, and N. Wong. 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1): 141–191. 37. Hobson, J. L., M. T. Stern, and A. F. Zimbelman. 2020. The benefit of mean auditors: The influence of social interaction and the Dark Triad on unjustified auditor trust. Contemporary Accounting Research, 37(2): 1217–1247. 38. Hofstede, G., B. Neuijen, D. D. Ohayv, and G. Sanders. 1990. Measuring organizational cultures: A qualitative and quantitative study across twenty cases. Administrative Science Quarterly ,35 (2): 286–316. 39. Hogan, C. E., and M. S. Wilkins. 2008. Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?. Contemporary Accounting Research, 25(1): 219–242. 40. Kauppi, K. 2013. Extending the use of institutional theory in operations and supply chain management research: Review and research suggestions. International Journal of Operations & Production Management, 33(10): 1318–1345. 41. Knechel, W. R., E. Thomas, & M. Driskill. 2020. Understanding financial auditing from a service perspective. Accounting, Organizations and Society, 81, 101080. 42. Knechel, W. R., and J. L. Payne. 2001. Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory, 20(1): 137–146. 43. Kobayashi, V., S. Mol, H. Berkers, G. Kismihók, and D. Hartog. 2017. Text Mining in Organizational Research. Organizational Research Methods, 21: 733 - 765. 44. Kokina, J., S. Blanchette, T. H. Davenport, and D. Pachamanova. 2025. Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. International Journal of Accounting Information Systems, 56, 100734. 45. Kyriakou, M. I. 2025. The role of earnings management and audit fees in non-financial companies during crises. Central Bank Review, 25(2), 100200. 46. Lawton, A., J. Rayner, and K. Lasthuizen. 2013. Ethics and management in the public sector. Routledge. 47. Li, C., C. Wang, and C. Xue. 2024. Clan culture and corporate innovation. Pacific-Basin Finance Journal, 83, 102229. 48. Li, H., H. Liu, and H. Zhao. 2021. Traditional culture echoes? The impact of clan culture upon partner surname sharing: Evidence from Chinese supply chains. Industrial Marketing Management, 99: 40–53. 49. Li, X., and M. Liu. 2024. Abnormal audit fees and financial reporting quality: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 55, 100622. 50. Li, Y., S. Xue, X. Yi, B. Zou, and S. Sindakis. 2025. The clan effect: Exploring the nexus between organizational culture, trust, and audit economics. Journal of the Knowledge Economy, 16(1): 3175–3213. 51. Ling, S., H. Xia, and Z. F. Liu. 2024. ESG rating divergence and audit fees: Evidence from China. Finance Research Letters, 67(Part A): 105749. 52. Loughran, T., and B. McDonald. 2011. When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks. The Journal of Finance, 66(1): 35–65. 53. Loughran, T., and B. McDonald. 2016. Textual Analysis in Accounting and Finance: A Survey. Journal of Accounting Research, 54(4): 1187-1230. 54. Lust, E. M. 2022. Everyday choices: The role of competing authorities and social institutions in politics and development. Cambridge University Press. 55. McGuigan, N., E. Haustein, T. Kern, and P. Lorson. 2021. Thinking through the integration of corporate reporting: Exploring the interplay between integrative and integrated thinking. Meditari Accountancy Research, 29(4): 775–804 56. Morgan, N. A., and D. W. Vorhies. 2018. The business performance outcomes of market orientation culture and behaviors. In Innovation and Strategy, Review of Marketing Research, 15: 255–282. Emerald Publishing Limited. https://doi.org/10.1108/S1548-643520180000015012 57. O'Reilly, C., and J. Chatman. 1996. Culture and social control: Corporations, cults, and commitment. Research in Organizational Behavior, 18: 157–200. 58. Peterson, M. F., and S. A. Stewart. 2020. Implications of individualist bias in social identity theory for cross-cultural organizational psychology. Journal of Cross-Cultural Psychology, 51(5): 283–308. 59. Pimentel, E., C. Lesage, and S. B. H. Ali. 2023. Auditor independence in kinship economies: A MacIntyrian perspective. Journal of Business Ethics, 183(2): 365–381. 60. Proulx, G., and N. J. Crane. 2020. ‘To see things in an objective light’: The Dakota Access Pipeline and the ongoing construction of settler colonial landscapes. Journal of Cultural Geography, 37(1): 46–66. 61. Przybylska, J., W. Rydzak, and J. Trębecki. 2021. Communication in internal audit: Theory and practice. Poznań, Poland: Wydawnictwo Poznańskiego Towarzystwa Przyjaciół Nauk" 62. Rajabalizadeh, J. 2024. Corporate culture’s influence on the transparency of financial reporting in Iran: An in-depth analysis of readability and tone. Journal of Applied Accounting Research, 25(2): 1–39. 63. Rikhardsson, P., C. Rohde, L. Christensen, and C. E. Batt. 2021. Management controls and crisis: Evidence from the banking sector. Accounting, Auditing & Accountability Journal, 34(4): 757–785. 64. Schein, E. H. 1992. Organizational culture and leadership (2nd ed.). Jossey-Bass. 65. Seetharaman, A., F. A. Gul, and S. G. Lynn. 2002. Litigation risk and audit fees: Evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics, 33(1): 91–115. 66. Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1): 161–190. 67. Sonjaya, Y. 2024. The Influence of Corporate Culture on Audit Practices and Ethics. Golden Ratio of Auditing Research, 4(2): 107–124. 68. Sorour, M. K., M. Boadu, and T. Soobaroyen. 2021. The role of corporate social responsibility in organisational identity communication, co-creation and orientation. Journal of Business Ethics, 173: 89–108. 69. Tan, J., S. Chang, Y. Zheng, and K. C. Chan. 2025. Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality. International Review of Financial Analysis, 104(Part A), 104271. 70. Tang, Y., Q. Li, F. Zhou, and M. Sun. 2024. Does clan culture promote corporate natural resource disclosure? Evidence from Chinese natural resource-based listed companies. Journal of Business Ethics, 192(1): 167–190. 71. Weiss, S., N. Indurkhya, and T. Zhang. 2010. Fundamentals of Predictive Text Mining., 41, I-XII: 1-226. 72. Xiong, M. N., C. L. Wang, N. Cui, and T. Wang. 2021. The influence of clan culture on business performance in Asian private-owned enterprises: The case of China. Industrial Marketing Management, 99: 97–110. 73. Xu, S., and J. Guo. 2024. Resistance or compatibility: Clan culture and corporate social responsibility. European Research on Management and Business Economics, 30(2), 100246. 74. Yang, R., J. Li, Y. Guo, S. Li, and D. Wu. 2023. The presence of local CEO, clan culture and audit pricing: Evidence from China. Research in International Business and Finance, 66, 102055. 75. Yuan, D., X. Yang, R. Qin, and J. Yu. 2025. Financial report readability and audit fees: Evidence from China. International Journal of Auditing, 29(1): 207–228. 76. Yuan, M., F. Dervin, Sude, and N. Chen. 2022. Making interculturality work together, as group/community members. In Change and Exchange in Global Education: Learning with Chinese Stories of Interculturality (pp: 101–124). Springer International Publishing. 77. Zhang L., W. Su, and S. Liu. 2024. Enterprise innovation and audit pricing: An evidence study from China’s A-share listed companies. PLoS ONE 19(3): e0300137. 78. Zhang, L., Z. Zhang, M. Jia, and Y. Ren. 2020. A tiger with wings: CEO–board surname ties and agency costs. Journal of Business Research, 118: 271–285. 79. Zhao, H., H. Teng, and Q. Wu. 2018. The effect of corporate culture on firm performance: Evidence from China. China Journal of Accounting Research, 11: 1–19.
|