A concurrent session at the 2018 American Accounting Association Annual Meeting featured the panel discussion “Where is International Accounting Research Going? Issues Needing Further Investigation.” The panelists summarized major contributions from existing research in international accounting and highlighted the factors and areas that are in need of further investigation. This paper summarizes the panelists’ prepared remarks.

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评论：国际会计研究走向何方？需要进一步调查的问题

2018 年美国会计协会年会同期举行了小组讨论“国际会计研究走向何方？需要进一步调查的问题。” 小组成员总结了现有国际会计研究的主要贡献，并强调了需要进一步研究的因素和领域。本文总结了小组成员准备好的评论。