(416) 736-5062 ext. 30223
Office: Room 226J, SSB
- Accounting - Auditing
- Accounting - Organizational
- Business Ethics
- Corporate Social Responsibility
About Linda Thorne
My research is aimed at understanding the ethical decisions and decision process of professionals, and in particular professional accountants. This involves different methodologies including experimental, survey and qualitative research techniques. This area of research is particularly applicable in developing an understanding of the factors and characteristics that are important to influencing the ethical decisions in organizations.
2008 Schulich Research Fellowship Award
2003 Recipient of the Glen McLaughlin Prize for Best Ethics paper in Accounting Research, University of Oklahoma
2002 Schulich Research Fellowship Award
2001 Deloitte and Touche Research Award
Farrar, J., Osecki, E., Massey, D and Thorne, L. (forthcoming). "Tax Fairness: Conceptual Foundations and Empirical Measurement." Journal of Business Ethics.
Farrar, J., Kaplan, S.E. and Thorne, L., (2019). "The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions." Journal of Business Ethics, 154, pp.167-190.
Fiolleau, K., Libby, T. and Thorne, L., (2018). "Dysfunctional Behavior in Organizations: Insights from the Management Control Literature." Auditing A Journal of Practice and Theory, Vol. 37, No. 4, pp. 117-141
Gunz, S., and L. Thorne. (2018) "Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later", Journal of Business Ethics.
Thorne, L. (2017). Discussion of “A Theoretical Framework of Professional Accountants’ Identity Formation and Directions for Future Research,” Journal of Business Ethics, Vol. 142, no. 2: 239-244.
Thorne, L, Mahoney, L., Gregor, K., Convery, S., (2017). "A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR", Journal of Business Ethics, 143, no. 1, 85-98.
Gunz, S. and Thorne, L. (2015). "Introduction to Special Issue on Tone at the Top,” Journal of Business Ethics.
Farrar, J, Libby, T, Thorne, L. (2015). "Groupcentric Budget Goals, Budget-Based Incentive Contracts, and Additive Group Tasks," Review of Accounting and Finance, Vol. 14, Issue 2, 189-206.
LaGore. W. . Mahoney, Thorne, L. (2015). "Standalone Corporate Social Responsibility Reports and Stock Market Returns," Research on Professional Responsibility and Ethics in Accounting., Vol. 19, 1-26.
Thorne, L., Mahoney, L., Manetti, G. (2014). "Motivations for Issuing Standalone CSR Reports: A Survey of Canadian Firms,” Accounting, Auditing and Accountability Journal.
Mahoney, L., Thorne, L., Cecil, L., LaGore, W. (2013). "A Research Note on Standalone Corporate Social Responsibility Reports: Signaling or Greenwashing," Critical Perspectives on Accounting 24, 350-359.
Chow, C., Massey, D., Thorne, L., Wu, A. (2013). "A Qualitative Examination of Auditors’ Differing Ethical Characterizations across the Phases of the Audit,” Research on Professional Responsibility and Ethics in Accounting, 17, 97-138.
Mahoney, L., Thorne, L. (2013). "The Evolution of CSR Reporting: A Longitudinal Study of Canadian Firms,” Research on Professional Responsibility and Ethics in Accounting, 17, 79-96.
Roush, P., Mahoney, L., Thorne, L. (2012). "The Effects of Public Pressure on CSR Behavior in a Capital Market experiencing Excess Moral Debt," Journal of Public Interest.
Gaudine, A., Thorne, L. (2012). "Nurses’ Ethical Conflict with Hospitals: A Longitudinal Study of Outcomes," Nursing Ethics, 19(6) 727-737.
Gaudine, A., M. Lamb, S. Lefort, L. Thorne. (2011). "Clinical ethical conflicts of nurses and physicians," Nursing Ethics Volume 18 Issue 1.
Gaudine, A., M. Lamb, S. Lefort, L. Thorne. (2011). "Barriers and Facilitators to Consulting Hospital Clinical Ethics Committees," Nursing Ethics.
Gaudine, A., Lamb, M., LeFort, S., Thorne, L. (2011). "The Functioning of Hospital Ethics Committees: A Multiple-Case Study of Four Canadian Committees," HEC Forum, Volume 23 Number 3: 225-238.
LeGore, W. Mahoney, L., Thorne, L. (2011). "Financial Restatement, CEO Compensation, and Corporate Social Responsibility, Research on Professional Responsibility and Ethics in Accounting," Research on Professional Responsibility and Ethics in Accounting, Vol 15.
Mahoney, L., D. Bobek and L. Thorne, (2010). "A Comparison of the Association between Corporate Social Responsibility and Executive Compensation: U.S. versus Canada," Research on Professional Responsibility and Ethics in Accounting, Volume 14.
Chung, J., J. Farrar, P. Puri and L. Thorne, (2010). "Auditor liability to third parties after Sarbanes-Oxley: An international comparison of recent regulatory and legal reforms in seven countries." Journal of International Accounting, Auditing and Taxation. Vol 19., No. 1, 66-78.
Gaudine, A., M. Lamb, S. Lefort, L. Thorne. (2010). "Evolution of hospital clinical ethics committees in Canada," Journal of Medical Ethics, Vol. 36, no. 3, 137-147.
Gaudine, A. and L. Thorne, (2010). "The Association between Ethical conflict and Adverse Outcomes," Journal of Business Ethics, vol. 92, no. 2, 269-276.
Courses TaughtPhD Courses
Behavioral Accounting Research
An Institutional Approach to Accounting Research
Experimental Research Design
BBA/MBA and IMBA Courses
Contemporary Accounting Issues BBA and MBA
Introductory Financial Accounting I and II BBA
International Financial Accounting IMBA
Intermediate Financial Accounting I BBA and MBA
Financial Statement Reporting and Analysis MBA, BBA
Financial Accounting Independent Study
Project Title Role Award Amount Year Awarded Granting Agency Project TitleThe Impact of Management Control Systems Across Three Sectors Role Award Amount$5,000.00 Year Awarded2014 Granting AgencyCAAA-CMA/CPA Project TitleAn investigation of Fairness on Tax compliance Role Award Amount$7,600.00 Year Awarded2013 Granting AgencyCMA-Schulich Award Project TitleAn Investigation of the Impact of Procedural Fairness on Tax Compliance RolePrincipal Investigator Award Amount$12,000.00 Year Awarded2012 Granting AgencyICAO-Schulich - Research Award Project TitleStand Alone Corporate Social Responsibility Reports: Signalling or Greenwashing? RolePrincipal Investigator Award Amount$2,200.00 Year Awarded2011 Granting AgencyCMA-Schulich - Research Award Project TitleInvestigation of the factors that influence Voluntary Disclosure of CSR Reports in Canada RolePrincipal Investigator Award Amount$12,000.00 Year Awarded2010 Granting AgencyICAO-Schulich Alliance - Research Grant Project TitleThe Association between CSR and Canadian Executive Compensation in the New Regulatory Climate, with Lois Mahoney RolePrincipal Investigator Award Amount$5,000.00 Year Awarded2007 Granting AgencySchulich School of Business - CMA Fund Project TitleThe functioning of hospital ethics committees for clinical practice and nurses' and physicians' use of these committees RoleCo-Investigator Award Amount$141,795.00 Year Awarded2005-2008 Granting AgencyCanadian Institute Health Research (sub-grant)- Memorial University of Newfoundland - Operating Grant Project TitleProfessionals' Ethical Conflict with their Employers RoleCo-Investigator Award Amount$63,931.00 Year Awarded2004-2007 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleFactors that affect auditors Standard of Care RoleCo-Investigator Award Amount$75,000.00 Year Awarded2003-2008 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleAn Experimental Markets Investigation of Auditor Independence and Pricing: The Joint Effect of Economic Incentives and Moral Reasoning with J. Schatzberg, G. Sevcik, B. Shapiro and S. Wallace RolePrincipal Investigator Award Amount$10,000.00 Year Awarded2003 Granting AgencyGlen McLaughlin Prize for Ethics, University of Oklahoma - Research Grant Project Title RolePrincipal Investigator Award Amount$7,500.00 Year Awarded2002, 1999 Granting AgencySchulich School of Business - Faculty Research Award Project TitleInvestiture/Divestiture in Audit firms, with Janne Chung RolePrincipal Investigator Award Amount$10,000.00 Year Awarded2001 Granting AgencyDeloitte and Touche - Research Grant Project TitleCross-cultural Investigation of Auditors’ Ethics and Values, with C. Chow, D. Massey and A. Wu RolePrincipal Investigator Award Amount$13,500.00 Year Awarded2001-2003 Granting AgencyNational Chengchi University and Wonderland Nursery Goods Co. - Research Grant Project TitleIdentification, Selection and Retention of Virtuous Auditors, with Theresa Libby RolePrincipal Investigator Award Amount$8,640.00 Year Awarded2000 Granting AgencyCanadian Institute of Chartered Accountants - Research Grant Project Titleon A Cross-National Comparison of Executive Compensation Disclosure among Canada, U.S., U.K., and Japan, with Jane Craighead RolePrincipal Investigator Award Amount$77,000.00 Year Awarded1999-2002 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleA Measure of the Virtue of Canadian Accountants, with Theresa Libby RolePrincipal Investigator Award Amount$10,000.00 Year Awarded1999-2000 Granting AgencyCentre for Accounting Ethics at University of Waterloo - Research Grant