The nature of global business today increases the complexity of multinational companies
and highlights the challenges of managing headquarters–subsidiary (HQ–Sub) …

This study investigates the differences in individuals' ethical decision making between
Canadian university business students and accounting professionals. We examine the …

We adopt a structured literature review methodology to review the literature on the impact of
informal institutions on accounting outcomes. We address three key questions: How is …

In this study, we examine the effect of national culture on managerial decision-making
through the lens of cost stickiness. Recent studies document that managerial discretion in …

This paper compares the moral reasoning of 363 auditors from Canada and the United
States. We investigate whether national institutional context is associated with differences in …

Past studies have indicated that project managers may be less likely to continue failing IT
projects if they are able to perceive project risks accurately. Using the scenario of a failing IT …

Agency theory predicts that when managers possess both private information and potential
for personal gain they will act in their own self-interest at the expense of the firm's owners …

Subsidiary managers' decisions to pursue initiatives for innovative product introductions in
their host markets provide opportunities for rent creation, but also bear risks for the …

Through the lens of the institutional theory, we developed and empirically tested a
contingency theoretical framework that examines the effects of formal and informal …

This article provides a content and citation analysis of 186 articles published in the Journal
of Management Accounting Research (JMAR) between 1989 and 2008. We first examine …