According to Croxford” Failure of ethical accounting has continued to occur in multinational corporations despite increased legislation, strengthened corporate governance programs and greater attention to ethics corporate by the academic community.” (Croxford, 2010) According to his research, (Croxford, 2010) believed “that the accounting professional is discriminated against based on his age, culture, gender and education”. Multinational corporations have been facing scandals of ethical failures for many years. For example: One of the biggest financial scandals was the Enron scandal. According to (Cohen, Pant and Sharp, 1993) “the mergers and international development of the big six accounting firms have created new classes of problems for their management”. (Cohen, Pant, & Sharp, 1993) There is a great need for multinational public accounting firms to specifically consider the impact of international cultural diversity on employee ethical compassion and decision making. According to the researcher (Cohen, Pant and Sharp, 1993), “the impact of different cultures also reinforces the need for extensive use of expatriate management training by accounting firms”. (Cohen, Pant, & Sharp, 1993) When managers are trained properly, decision making will improve the company's benefits. In this paper, we will review research related to how multinational executive compensation should incorporate greater control over corporate governance and programs, improved performance of quality controls and audits, and ethical decisions in multinational countries. The gap in the literature has shown little sign of commitment in management as it is related to business ethics. The research findings show that agency theory has been the main foundation for...... half of the paper ...... culture-based ethical conflicts that multinational accounting firms face. Accounting Horizons 7.3 .Croxford, J. (2010). Determinants of the ethical decision. A study of accountants in multinational companies. Kaal, W. (2012). Contingent capital in executive compensation. Washington and Lee Law Review 69.4, 1821-1889. Low, M., Davey, H., & Hooper, K. P. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical Perspectives on Accounting, Suppl. Chinese Learning19.2, 222-254. Richard, R., & Li, J. (n.d.). Corporate governance and national culture. A multinational study. Richter, M., Thompson, M., & Richter, A. (1998). Using cultural principles to resolve the international compensation paradox. ACA Journal 7.2, 28-37. Sundgren, S., & Svanstrom, T. (2013). Audit office size, audit quality, and audit price. Accounting and business research 43.1 .