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 CrossCountry 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\u27 prepared remarks, develops a framework for designing cross-country research projects, and provides illustrations of the framework