International Accounting Section Midyear Conference

Mingming Feng, Western Michigan University

Stephani Mason, Rutgers, The State University of New Jersey

Karina Sopp, University of Vienna

Karina Sopp, University of Vienna

Readability of Form 20-Fs: IFRS versus U.S. GAAP, Common versus Code Law, Pre- versus Post–IFRS Adoption - Li Li Eng, Missouri University of Science and Technology; Li Sun, Ball State University

The Determinants of Voluntary Disclosures: Evidence from U.S. Cross-Listed Australasian Firms - Richard Morris, The University of New South Wales; Helen Kang, The University of New South Wales; Aileen Yuxin Lin, The University of New South Wales

Determinants of the Use of IFRS among Medium-Sized Finnish Entities - Benita Maria Gullkvist, Abo Akademi University

Christopher J. Skousen, Utah State University