1. Akram Khan, Muhammad (2006) ROLE OF AUDIT IN FIGHTING CORRUPTION, Chief Resident Auditor, United Nations Mission in Sudan (UNMIS)

2. Al-Jundi, Salem A., Ahmed Shuhaiber., Shaban S. Al-Emara (2019) The effect of culture and organisational culture on administrative corruption, Int. J. Economics and Business Research, Vol. 18, No. 4, 2019

3. Andiola, Lindsay M.., Denise Hanes Downey., Kimberly D. Westermann (2020) Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions, Auditing A Journal of Practice & Theory 39(4):1-29 DOI:10.2308/AJPT-19-107

4. Andon P; Free C; Jidin R; Monroe GS; Turner MJ, (2018), “The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention”, Journal of Business Ethics, Vol. 151, PP. 165

5. Ashforth, B.E., & V. Anand. (2003). The normalization of corruption in organizations. Research in Organizational Behavior, 25: 1–52.

6. Cook, R.A., & J.C. Lafferty. (1987). Organizational Culture Inventory. Plymouth, MI: Human Synergisties.

7. Boateng, A., Wang, Y., Ntim, C.G., & Glaister, K.W. (2020). National Culture, Corporate Governance and Corruption: A Cross-country Analysis. International Journal of Finance and Economics, Forthcoming.

8. Broberg , Pernilla, Timurs Umans, Peter Skog, Emily Theodorsson, "Auditors’ professional and organizational identities and commercialization in audit firms", Accounting, Auditing & Accountability Journal, https://doi.org/10.1108/AAAJ-02-2014-1607 Permanent link to this document: https://doi.org/10.1108/AAAJ-02-2014-1607

9. Campbell, amie-Lee., Anja S. Göritz (2014) Culture Corrupts! A Qualitative Study of Organizational Culture in Corrupt Organizations, Journal of Business Ethics 120(3) DOI: 10.1007/s10551-013-1665-7

10. Campbell, Marlen Jamie-Lee (2015) Organizational cultures’ impact on employees’ corruption, Inaugural-Dissertation zur Erlangung der Doktorwürde

11. Chêne, Marie (2018) The role of supreme audit institutions in fighting corruption, U4 Anti-Corruption Helpdesk, Transparency International. The global coalition against corruption

12. DiMaggio, P.J., & Powell, W.W. (1983).The iron cage revisited: institutional isomorphism and collective rationality in organizationalfields.American Sociological Review, 48(2), 147-160

13. Farooqi, S., Abid, G., Ahmed, A. (2018), “How Bad It Is to be Good: Impact of Organizational Ethical Culture on Whistleblowing (the Ethical Partners)”, Arab Economic and Business Journal, Vol. 12, Issue. 2, PP. 69-80

14. Ferina, Ika Sasti, Sri Mulyani, Nunuy Nur Afia, Sugiono Poulus (2021) The Zero Fraud Implementation through the Innovation of Information Technology and Organizational Culture, Vol 56, No 1 (2021) > Mulyani, Nunuy Nur Afia, Sugiono Poulus DOI：https://doi.org/10.35741/issn.0258-2724.56.1.30

16. Jeppesen, K. K. (2018). The role of auditing in the fight against corruption. The British Accounting Review. https://doi.org/10.1016/j.bar.2018.06.001 (in press).

17. Kenny, K.,Fotaki, M., Vandekerckhove, W., (2020), “ Whistleblower Subjectivities: Organization and Passionate Attachment”, Organization Studies, forthcoming

18. Kimemia , Douglas (2013) ORGANIZATIONAL CULTURE AND CORRUPTION: A MULTIPLE CASE STUDY OF NON-GOVERNMENTAL ORGANIZATIONS IN KENYA, A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at Virginia Commonwealth University

19. Kjennerud, Kristin Reichborn., Belen Gonz alez-Díaz, Enrico Bracci (2019) Sais work against corruption in Scandinavian, SouthEuropean and African countries: An institutional analysis, The British Accounting Review, 51,

20. Kuznetsov, A. (2014). Synergy of corporate culture and financial control in the chaotic environment. Journal of Finance and Accounting, 2(6-1), 21-30

21. Laland, K.N., & Hoppit,W. (2003). Doanimalshaveculture? Evolutionary Anthropology, 12, 150–159

22. Lavena, C.F. (2016). Whistle-blowing: individual and organizational determinants of the decision to report wrongdoing in the federal government. American Review of Public Administration, 46(1), 113–136.

23. Lukmanjaya, Billy (2019) THE ROLE OF CORPORATE CULTURE AS A CONTRIBUTOR TO FRAUD AND CORRUPTION IN AUSTRALIA: PERCEPTIONS OF FORENSIC ACCOUNTANTS AND INDUSTRY PROFESSIONALS, School of Accountancy QUT Business School, Queensland University of Technology, Submitted in fulfilment of the requirements for the degree of Master of Philosophy (Accountancy)

24. Luminita IONESCU, (2020). "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 220-227, November

25. Nawawi,A., Puteh Salin,A.S.A., (2019), "To Whistle or not to Whistle? Determinants and Consequences", Journal of Financial Crime, https://doi.org/10.1108/JFC-10-2017-0090

26. Ocansey, Evans O.N.D, Josephine Ganu, (2018) The Role of Corporate Culture in Managing Occupational Fraud, Research Journal of Finance and Accounting www.iiste.org

27. Panagiotis, M;Alexandros, S;George, P. (2014). Organizational Culture and Motivation in the Public Sector. The case of the City of Zografou. International Conference on Applied Economics (ICOAE) 2014. 14 (2014) 415 ñ 424 Park, H. (2003), “Determinants of corruption: a cross-national analysis”, The Multinational Business Review, Vol. 11, Fall, pp. 29-48.

28. Maecillo, P., & I. Graces. (2010). The cultural organization model: A review of the organizational culture literature. Retrived at: www.pateiciomorcillo.com/otras.html.

29. Saquella, Sara (2016) Culture of Corruption and the Contagion Effect: Evidence from Italy, Master of Science in European Economy and Business Law. Final dissertation in Industrial Organisation, supervisor Professor Elisabetta Iossa

30. Schein, E. H. (2004). Organizational culture. American Psychologist, 45(2), 109-119. Retrieved from EBSCOhost.

31. Singh, Danny. (2021). Anticorruption, Cultural Norms, and Implications for the APUNCAC. Laws 10: 23. https://doi.org/10.3390/ laws10020023

32. Sternberg, R. J. (2001). What is the common threud of creativity? Its dialectical relation to intelligence undwisdom. American Psychologist, 4 (56),360-362.

33. Suntharanurak . S (2019) Lesson learned from literature review about SAI fighting against corruption

34. Tormo-carbó, G., Seguí-mas, E., & Oltra, V. (2017). Accounting Ethics in Unfriendly Environments: The Educational Challenge. Journal of Business Ethics, 135(1), 161-175. doi:http://dx.doi.org/10.1007/s10551-014-2455-6

35. UK Department for International Development (2015) Why corruption matters: understanding causes, effects and how to address them Evidence paper on corruption

36. Adamek, D. (2020). Anti-Fraud Collaboration To fight fraud, manage culture. Journal of Financial Management 21(4): 112-117

37. Trompenaars, F. (2005). Four Corporate Cultures. In: Chapter 8. Organization Culture. Prentice-Hall. Inc.

38. Deal, T.E., & A.A. Kennedy. (1982). Corporate Calture: The Rites & Rituals of Corporate Life. Addison–wesly, M. A

39. Denison, D.R. (1990). Corporate culture and organisational effectiveness. New York, John Wiley & Sons.

40. Denison, D.R. (1995). Corporate Culture and Organizational Effectiveness. John Wiley. N.Y.

41. Handy, Ch. (1991). Gods of Management: the Changing Work of Organization. New York: Oxford University Press.

42. Hechanova, M.R.M., I. Melgar, P.Z. Falguera & M. Villaverde. (2016). Organisational Culture and Workplace Corruption in Government Hospitals. Journal of Pacific Rim Psychology 8(02): 62-70.

43. Hofstede, G. (1997). Culture and Organization: Software of the Mind. New York: McGraw Hil.

44. Huber, W.D. (2001). The influence‬ of culture on auditors' evaluation of internal control and assessment of control risk. Dissertation University of Sarasota of American.

45. Hun, J. (1986). Internal Control‬ Evaluation and Audit Program Planning Judgments by Individual Auditors and Audit Teams: A Study of South Korean CPA`s. Dissertation, Indiana University

46. International Organization of Supreme Audit Institutions (INTOSAI). (2017). Guidance on Audit of Institutional Framework for Fighting Corruption.