Corporate Governance

Article Type: Guest editorial From: Cross Cultural Management, Volume 16, Issue 3

About the Guest Editors
Chad O. Albrecht
Assistant Professor of Management at the Huntsman School of Business at Utah State University. Chad graduated with his PhD from ESADE Business School in Barcelona, Spain. Chad’s research focuses on international fraud and corruption from a humanistic perspective. He has published in many journals and authored several books on fraud and corruption.
Conan C. Albrechtisan
Associate Professor of Information Systems at the Marriott School of Management at Brigham Young University.Conan researches computer-aided fraud detection and groupware. He is the author of the Pical oopen-source fraud detection software, the foundation of the Detectlet-oriented detection methodology. He has published in Communications of the ACM, Decision Support Systems, IEEE Transactions on Systems, Man, and Cybernetics, and other publications.


It is a pleasure to introduce the reader to this special issue of Cross Cultural Management: An International Journal, on international ethics, fraud, and corruption. In recent years, scandals involving Bernard Madoff (USA), Sir Allen Stanford (USA), Enron (USA), WorldCom (USA), HealthSouth (USA), Parmalat (Italy), Harris Scarfe and HIH (Australia), SK Global (Korea), YGX (China), Livedoor Co. (Japan), Royal Ahold (The Netherlands), Vivendi (France) and most recently Satyam (India) (Albrecht et al., 2008b) have created a loss of confidence in the integrity of businesses throughout the world (Carson, 2003). These scandals have even caused the accounting profession in many countries to re-evaluate and re-establish basic accounting procedures (Apostolon and Crumbley, 2005).
In addition to these various scandals, many organizations in countries throughout the world are forced to deal with bribery, corruption, and dishonesty on a daily basis. The importance of understanding the cultural roots and perceptions of...