The reporting of voluntary disclosures of accounting information is believed to increase financial transparency and boost shareholder confidence. In a rapidly changing business environment, more companies are choosing to voluntarily disclose accounting information as they believe that such disclosures give them a competitive advantage. This study examines whether U.S. airline companies voluntarily disclose financial information more than non-U.S. airline companies. This study is a follow-up to the author's previous paper which examined the voluntary accounting disclosures in the airline industry. This study shows that, on average, U.S. airline companies voluntarily disclose accounting information more than non-U.S. airline companies. The study also shows that the differences in voluntary accounting disclosures between U.S. and non-U.S. companies are not statistically significant.