book

Accounting and Auditing Research: Tools and Strategies, 8th Edition

Name: Accounting and Auditing Research: Tools and Strategies, 8th Edition
ISBN: 9781118027073

by Thomas R. Weirich, Thomas C. Pearson, Natalie Tatiana Churyk

September 2013

Intermediate to advanced

272 pages

9h 15m

English

Wiley

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Coverpage
Titlepage
Copyright
Contents
Preface
About the Authors
CHAPTER 1 INTRODUCTION TO APPLIED PROFESSIONAL RESEARCH
What is Research?Research QuestionsNature of Professional ResearchCritical Thinking and Effective CommunicationEconomic Consequences of Standards SettingRole of Research in the Accounting FirmResearch and the CPA ExamOverview of the Research ProcessStep One: Identify the Relevant Facts and IssuesStep Two: Collect the EvidenceStep Three: Analyze the Results and Identify the AlternativesStep Four: Develop a ConclusionStep Five: Communicate the ResultsSummaryDiscussion QuestionsAppendix: Research Focus on the CPA Exam
CHAPTER 2 CRITICAL THINKING AND EFFECTIVE WRITING SKILLS FOR THE PROFESSIONAL ACCOUNTANT
Critical Thinking SkillsLevels of ThinkingUniversal Elements of ReasoningAn Example of Using Critical Thinking SkillsEffective Writing SkillsWriting as a ProcessPunctuation PrimerImproved Writing Skills RequiredActive VoiceShort SentencesDefinite, Concrete, Everyday LanguageTabular PresentationLimited Jargon and Technical TermsNo Multiple NegativesElements of Plain EnglishWriting Effective Texts, E-mails, and LettersWriting Memos to the FileSummaryDiscussion QuestionsExercises
CHAPTER 3 THE ENVIRONMENT OF ACCOUNTING RESEARCH
The Accounting EnvironmentThe SEC and the Standard-Setting EnvironmentRules-Based Versus Principles-Based Accounting StandardsFinancial Accounting Standards BoardFASB Strives to Simplify StandardsContent of AuthoritiesFASB Due ProcessFASB Conceptual Framework ProjectStatements of Financial Accounting Concepts Nos. 1–8American Institute of Certified Public Accountants (AICPA)Governmental Accounting Standards Board (GASB)Other Organizations Influencing Standard SettingU.S. Generally Accepted Accounting Principles (U.S. GAAP)The FASB Accounting Standards Codification™Using Authoritative SupportReading an Authoritative PronouncementAccounting Choices have Economic ConsequencesSummaryDiscussion QuestionsExercises
CHAPTER 4 FINANCIAL ACCOUNTING RESEARCH TOOLS
Accounting Research OnlineDatabase Research StrategiesStep One: Define the Information NeededStep Two: Determine the Sources to SearchStep Three: Use Appropriate Search MethodsStep Four: View the Results and Manage the InformationStep Five: Communicate the Search ResultsFASB Accounting Standards Codification™ Research SystemThe Research ProcessLocating U.S. GAAP Using the CodificationExamples Using the CodificationSEC Accounting for Public CompaniesSEC Regulations and SourcesThe SEC’s Published Views and InterpretationsSEC Staff PolicyAccessing SEC Filings and RegulationsCases to Practice Accounting ResearchSummaryDiscussion QuestionsExercisesAppendix: CPA Exam–Financial Accounting Simulations

CHAPTER 5 THE ENVIRONMENT OF INTERNATIONAL RESEARCH
International Accounting EnvironmentInternational Accounting Standards Board (IASB)IASB AuthoritiesIASB Due ProcessInterpretations Committee Due ProcessIASB’s Conceptual FrameworkPrinciples-Based Accounting StandardsIFRS Funding, Regulation, and EnforcementInternational Financial Reporting Standards (IFRS) ResearchIFRS HierarchyElectronic International Financial Reporting Standards (eIFRS)SummaryDiscussion QuestionsExercises
CHAPTER 6 OTHER RESEARCH DATABASES AND TOOLS
Other Database Research StrategiesStep One: Define the Information NeededStep Two: Determine the Sources to SearchStep Three: Use Search Techniques and ToolsStep Four: View the Results and Manage the InformationU.S. Accounting Research ToolsCommercial Accounting DatabasesAICPA’s Reference SourcesU.S. Government Accounting DatabasesGASB’s Government Accounting Research System (GARS)Federal Accounting Standards Advisory Board Handbook of AuthoritiesFinancial Research DatabasesStandard & Poor’s (S&P) NetAdvantageMergent OnlineThomson ResearchOther Financial Databases and SourcesFinancial Research ChallengesBusiness Research Databases and ToolsArticle Index DatabasesInternational Business SourcesStatistical SourcesSpecialized ResearchMassive Legal Research DatabasesLexisNexisLexisNexis AcademicWestlawOther Legal DatabasesSummaryDiscussion QuestionsExercisesAppendix: Website Addresses
CHAPTER 7 TAX RESEARCH FOR COMPLIANCE AND TAX PLANNING
Tax Research GoalsTax Research ChallengesTax Research DatabasesCheckpointPrimary Tax AuthoritiesThe CodeAdministrative Authorities (Particularly Treasury Regulations)Judicial Sources of Tax AuthoritySteps in Conducting Tax ResearchStep One: Investigate the Facts and Identify the IssuesStep Two: Collect the Appropriate AuthoritiesStep Three: Analyze the ResearchStep Four: Develop the Reasoning and ConclusionStep Five: Communicate the ResultsProfessional Standards for Tax ServicesSummaryDiscussion QuestionsExercises
CHAPTER 8 ASSURANCE SERVICES AND AUDITING RESEARCH
Assurance ServicesConsulting Services and StandardsAttestation Services and StandardsAuditing Standard-Setting EnvironmentAuditing Standard-Setting ProcessAuditing Standards Board (ASB)Public Company Accounting Oversight Board (PCAOB)International Auditing & Assurance Standards Board (IAASB)AICPA Online Professional LibraryAICPA Code of Professional ConductAuditing Standards in the Public SectorCompilation and Review ServicesRole of Judgment and Professional Skepticism in Accounting and AuditingEconomic ConsequencesSummaryDiscussion QuestionsExercisesAppendix: CPA Exam Audit Simulation
CHAPTER 9 REFINING THE RESEARCH PROCESS
Method of Conducting ResearchStep One: Identify the Issues or ProblemsStep Two: Collect the EvidenceStep Three: Analyze the Results and Identify AlternativesStep Four: Develop a ConclusionStep Five: Communicate the ResultsLessons Learned for Professional PracticeRemain Current in Knowledge and SkillsInternational Complexities in PracticeSkills for the CPA and Similar ExamsSummaryDiscussion QuestionsExercisesAppendix A: Sample Brief MemorandumAppendix B: Abbreviations and Websites for Accounting, Auditing, and Tax
CHAPTER 10 FORENSIC ACCOUNTING RESEARCH
Definition of FraudTypes of FraudThe Fraud TriangleOverview of a Financial Statement Fraud ExaminationStep One: Identify the Issue and Plan the InvestigationStep Two: Gather the Evidence and Complete the Investigation PhaseStep Three: Evaluate the EvidenceStep Four: Report Findings to Management or Legal CounselBusiness InvestigationsComputer Technology in Fraud InvestigationsData-Mining SoftwarePublic DatabasesThe InternetFraud Investigation RegulationsSummaryDiscussion QuestionsExercises
INDEX

Overview

Accounting and Auditing Research helps prepare students to conduct research in their future practice, for the CPA exam, or other professional designations. Dramatic changes continue to take place in the accounting and auditing environments, both in the United States and worldwide. Developing applied professional research skills in accounting, auditing, and tax has become even more important for the successful future professional. Accounting and Auditing Research: Tools and Strategies, Eighth Edition by Weirich, Pearson, and Churyk is designed to serve both as an educational and reference tool for the practitioner or the student who strives to become proficient in conducting professional research. The authors integrate teaching and learning capabilities through tools and strategies, enabling users to find justifiable, authoritative solutions to accounting, auditing, tax, and business problems.

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