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Cultural dynamics of corporate fraud

Douglas M. Watson (Fraud investigation and corporate security consultant with the Saudi Arabian Oil Company, Dhahran, Kingdom of Saudi Arabia)

Cross Cultural Management: An International Journal

ISSN: 1352-7606

Article publication date: 1 March 2003



The purpose of this study is to examine the relationship between cultural heritage and attitudes toward fraud. The data indicates that the culturalisation process is complex, with no apparent absolutes. People claiming different cultural heritage do differ in how they approve of fraud in general, but what is equally significant is how these same people universally evaluated specific types of fraud. A comprehensive analysis of the results, taking into consideration all the potential correlates – cultural heritage as well as age, education, gender and occupation – indicates that the respondents may have been influenced by an overarching “corporate culture” that tends to assimilate diverse attitudes into a more universal standard of behaviour.



Watson, D.M. (2003), "Cultural dynamics of corporate fraud", Cross Cultural Management: An International Journal, Vol. 10 No. 1, pp. 40-54.




Copyright © 2003, MCB UP Limited

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