Software piracy has been a problematic issue for several decades. While there is a significant body of research attempting to identify reasons why individuals pirate software, some factors influencing software piracy have yet to be studied completely. One such factor, addressed herein, is differences across countries. Cross-country comparisons of self-report rates of software piracy and aggregate rates of piracy have been published. Such studies have shown that software piracy rates vary by country. Explanations of these differences have been based on country level variables, such as gross national product (GDP). However, we are not aware of any study that has examined the role of social and individual factors to explain cross-country differences. We plan to examine the role of social desirability bias (SDB) as a possible explanatory factor for differences in reports of software piracy behavior in two countries: the United States and the United Arab Emirates.