A few days ago, I mentioned a new report on risks keeping global CEOs awake at night. Another new report, from BDO Seidman, identifies the top risk factors facing the largest 100 U.S.-based (and publicly listed) technology companies.

Despite the challenging domestic economy, risks associated with international operations were cited by a significantly higher portion of participating tech executives (85 percent) than general economic conditions in the United States (73 percent).

The top 10 risk factors:

1. Competition and consolidation in technology sector
2. Changes to federal, state and local regulations, including tax
3. Management of current and future M&A or divestitures
4. Risks associated with international operations
5. Inability to develop or market new products/services
6. Intellectual property infringement
7. U.S. general economic conditions
8. Inability to attract or retain personnel, including management
9. Pressures on pricing, margins, and cost cutting
10. Legal proceedings

Additionally, 47 percent of these companies identify risks associated with accounting standards and regulations as an issue. Several companies specifically cited compliance with the GAAP and the adoption of International Financial Reporting Standards (IFRS) by foreign competitors as an issue, according to the report. Plus, 45 percent of the companies cite implementation/compliance with internal controls as an ongoing risk.

BDO Seidman intends to use this initial study to serve as an annual "benchmark of the changing concerns at major public technology companies." Next year, it will be interesting to see if those concerns remain internationally focused, or whether they zero in on risks closer to home.