Assessing the Influence of Corporate Culture on Audit Quality and Fraud Prevention Practices

Posted: Apr 23, 2025

• Ella Bryant
• Sophia Reed
• Jasper Lewis

Abstract

This research investigates the complex relationship between corporate culture dimensions and their impact on audit quality and fraud prevention effectiveness. While previous studies have examined technical aspects of auditing and fraud detection, this study introduces a novel multidimensional framework for quantifying corporate culture using natural language processing and organizational behavior metrics. We developed a proprietary Corporate Culture Assessment Index (CCAI) that evaluates eight distinct cultural dimensions across 150 publicly traded companies over a five-year period. Our methodology combines sentiment analysis of corporate communications, employee satisfaction metrics, ethical compliance records, and leadership transparency indicators. The findings reveal that organizations with strong ethical foundations and transparent communication cultures demonstrate 47