This book concentrates on some leading questions in M&A research in last two decades and tries to find explanations concerning cultural issues. It focuses on pre-merger/acquisition issues mainly on negotiation, decision and intercultural due diligence. The core of this book is the pre-M&A stage in order to throw light on the cultural issues related to negotiation, decision making, and due diligence. Its primary purpose is a finer view of the impact of national, organizational and professional cultures in mergers and acquisitions. The general questions encountered in this book are related to nexus between culture and integration of the two companies, management's involvement in the cultural due diligence process, national, organizational and professional cultures'link to negotiation and decision-making process, negotiators'behavioral patterns, intentions, perceptions and attitudes identified and associated with M&A's success, managers'cultural specificity and their management practices. The aim of this book is to provide a deeper understanding of the cultural differences in negotiation and decision-making. This might help organizations provide better opportunities for cross border M&A across a wide cultural spectrum. With the increase of global mobility, cultural due diligence becomes more and more important. Multi-national corporations might garner a competitive advantage when they understand the importance of cultural due diligence. M&A professionals may benefit from a deeper understanding of cultural values that affect the perceptions of individuals during negotiation and decision-making by profession across cultures. Multinational companies that do not take into consideration or minimize the importance and the right content of cultural due diligence expose themselves to a higher risk of failure. The expectation of the author of this book is that the conclusions would help alert M&A scholars and practitioners of the need to thoroughly understand the cultural issues influencing the pre-M&A processes.