A citizen's judgment of wrongdoing in an organizational setting may depend on characteristics of the citizen, of the accused, or both. In 1993, random sample surveys exploring judgment of corporate wrongdoing were carried out in Washington, DC (N = 602), Tokyo, Japan (N = 600), and Moscow, Russia (N = 597). Respondents heard hypothetical vignettes about wrongdoing in organizations and were asked to judge the actor's responsibility and related issues; they also provided demographic information and recounted their attitudes toward corporations. Education was more powerfully related than social class to responsibility judgments. In the United States, education's effects on responsibility were indirect, operating through attitudes toward obedience and toward corporate accountability. Russian and Japanese results were unmediated by attitudes. It appears that responsibility is primarily a function of sociolegal factors (such as aspects of the case) and secondarily a function of social characteristics and the sense of similarity or difference they engender. The article concludes by discussing general issues in accountability within corporate settings across cultures.