From financial standpoint, what is the best research method in order to analyze the effect of corporate culture on firm performance?

Implementation of Code of Corporate Governance,

Financial Statements are in line with the IFRS, IAS, ISA, National Accounting Standards, etc.

In order to analyze corporate culture on firm performance International accounting standard,International Auditing standard and one is new method is being used to analyze Corporate culture perfomance by Islamic Sharia Board I don't know the name.