Cultural dynamics of corporate fraud

Cross Cultural Management: An International Journal

Volumn 10, Issue 1, 2003, Pages 40-54

  Watson, Douglas M ^a  

^a SAUDI ARAMCO   (Saudi Arabia)

Author keywords

Corporate fraud; Cultural dynamics

Indexed keywords

EID: 84993030085     PISSN: 13527606     EISSN: 17586089     Source Type: Journal    
DOI: 10.1108/13527600310797522     Document Type: Article

References (23)

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2. Quoted in Caldwell, R.G. (1965). Criminology. New York: The Ronald Press Company.
3. Geis, G. (1996) Report to the nation on occupational fraud and abuse. Association of Certified Fraud Examiners (ACFE), Austin, TX: ACFE, p.5.
4. Donaldson, T. (1996) “Values in tension: Ethics away from home.” Harvard Business Review, 74, 5, pp.48–62.
5. Yannaca-Small, C. (1995) “Battling International Bribery.” OECD Observer, 192, pp.16–17.
6. Originally put forth by Beirne, cited in Leavitt, G.C. (1990) “Relativism and cross-cultural criminology: A critical analysis,” Journal of Research in Crime and Delinquency, 27, 1, p.13.
7. Independent Commission Against Corruption (ICAC). (1994, April). Unraveling corruption, a public sector perspective: Survey of NSW public sector employees' understanding of corruption and their willingness to take action. ICAC Research Report Number 1. Retrieved January 15, 1998 from the World Wide Web: http://docserver.ub.rug.nc./eldoc/som/96B24.
8. Transparency International (1996) Transparency International source book: Part A, analytical framework, and Part B, applying the framework. National Integrity Systems. Retrieved May 3, 1997 from the World Wide Web: http://www.transpar-ency.de/book/Part_A_B/index.html?fraud#first_hit
9. Information retrieved from ISO 3166 Two-Letter Country Code, Global Domain Name Guide Network Laboratory. Retrieved July 31, 2000 from the World Wide Web: http://www.seua.am/netinfo/other-info/index.html
10. Lacey, S.J. (1994, Spring) International business and multinational corporations. Unpublished manuscript, Florida State University. Retrieved June 13, 2000 from the World Wide Web: http://mailer.fsu.edu/˜kshelfer/busref/papers/int-multi.html
11. Watson, D.M. (2000) Cross-cultural interpretations of fraud: An attitudinal study in a Middle Eastern multinational corporation. Dissertation submitted in partial fulfillment of degree of Doctor of Philosophy, Walden University, Minneapolis, MN, p.19.
12. Questionnaire is available upon request, and is incorporated as part of: Watson, D.M. (2000) Cross-cultural interpretations of fraud: An attitudinal study in a Middle Eastern multinational corporation. Dissertation submitted in partial fulfillment of degree of Doctor of Philosophy, Walden University, Minneapolis, MN.
13. Norland, E. (1991) “Attitude measurement,” Camping, 1, pp.30–33
14. Petty, R.E., Wegener, D.T., Fabrigar, L.R. (1997) “Attitudes and attitude change,” Annual Review of Psychology, 48, pp.609–648, pp.611, 629–630.
15. Analysis of the variance (ANOVA) was the primary means used to analyse key data. Responses were subjected to ANOVA at the.05 level of significance (a=.05). For source documents and analytical databases see: Watson, D.M. (2000) Cross-cultural interpretations of fraud: An attitudinal study in a Middle Eastern multinational corporation. Dissertation submitted in partial fulfillment of degree of Doctor of Philosophy, Walden University, Minneapolis, MN.
16. Akers, R.L. (1998) Social learning and social structure: A general theory of crime and deviance. Boston: Northeastern University Press, pp.346–358.
17. Akers, pp.357–358.
18. Geis, p.21.
19. Gottfredson, M.R. and Hirschi, T. (1990) A general theory of crime. Stanford, CA: Stanford University Press, pp.192–193.
20. Geis, G. pp.21, 35.
21. Almhelm, E.A. (1992, December 16). A study in organizational culture: The case of SAMAREC. Unpublished doctoral dissertation, Auburn University, Auburn, AL, p.54.
22. See Watson, pp.184–185.
23. Geis, p.35.