However, the increase in the number of academics from around the world who are conducting empirical international accounting research helps overcome this challenge.
Coauthor from other countries provide a more complete knowledge of the foreign business environment and accounting practices with less time commitment on the part of, say, the U.S.-based researcher. While the country-specific knowledge needed to conduct reliable international accounting research represents a challenge, it also represents an opportunity to shed light on the many interesting aspects of other countries that differ from those in the researcher's home country..