LAUSR

This article identifies unresolved financial reporting issues that research can help resolve and provides examples of how adopting an international perspective can deepen the insights obtained from the research. Some of the issues pertain to well-established literatures—intangible assets, risk and uncertainty, fair value accounting, conservatism, and earnings management. Others are relatively new—namely, sustainability, particularly climate change, and digital assets, particularly crypto assets. Addressing these issues could require a reconsideration of the concepts underlying accounting standards, including thinking more broadly about accounting information to encompass more than information in financial statements, including more nonfinancial information. Regardless, there are many opportunities for international accounting research to address open questions these issues raise to provide insights into how global financial accounting and reporting might be improved.