Challenges and Opportunities in Cross-Country Accounting Research

A concurrent session at the 2011 American Accounting Association Annual Meeting featured the panel discussion “Results, Challenges, and Opportunities in Cross-Country Accounting Research.” The panelists summarized major contributions from prior research in international settings, factors a researcher should consider when motivating and designing cross-country studies, and topical areas that could potentially contribute to future international accounting research. This paper summarizes the panelists' prepared remarks, develops a framework for designing cross-country research projects, and provides illustrations of the framework.