As a result, many new researchers began to apply their already honed research skills to
international issues, and there was increased partnering with researchers in other countries. For many researchers, “international” is no longer a specialization – they migrate between international and domestic issues in their research agendas. Prather-Kinsey and Rueschh off (2002) survey international accounting research that has been published in forty-one U.S. and non-U.S. academic refereed accounting journals between 1980 and 2000.