How Does Risk Tolerance Reflected in National Culture Affect Pay-Performance Sensitivity?

We would like to acknowledge the helpful comments from participants at the 2019 School of Accountancy HDR Colloquium QUT and reviewers/participants of the 2020 and 2021 AFAANZ Conferences.

Mitchell Free, Queensland University of Technology, QUT Business School, School of Accountancy, Brisbane, Australia; Pamela Kent, Queensland University of Technology, QUT Business School, School of Accountancy, Brisbane, Australia, and The University of Adelaide, Business School, School of Accounting, Adelaide, South Australia; Xin Qu and Daifei Yao, Queensland University of Technology, QUT Business School, School of Accountancy, Brisbane, Australia.

Editor’s note: Accepted by Steve Lin.