I share the view that ISO 9001 does not specify where top management is.
I would suggest a slightly different take -- that the highest management at the site are "top management" for that site; if you are in a multi-site company, you now have 2 different types of "top management"; one responsible for all local matters, the other responsible for the entire company.
This is my personal opinion... however, several registrar auditors I've worked with expect the top local manager (Plant Manager, Branch Manager) etc to be involved with management review, quality objectives, etc.
Brad