book

Accounting and Auditing Research, 11th Edition

Name: Accounting and Auditing Research, 11th Edition
ISBN: 9781394304707

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

March 2025

Intermediate to advanced

288 pages

11h 15m

English

Wiley

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Cover
Table of Contents
Title Page
Copyright
About the Authors
Preface
New, Revised, and Expanded Features of the Eleventh EditionMajor Research Databases and Tools Utilized in This EditionAccounting Curriculum Development of Research and Analytical SkillsAcknowledgmentsInstructor Resources
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 FirmSkills Needed for the CPA Exam and PracticeOverview of the Research ProcessData Analytics/AI in Accounting and Auditing ResearchSummaryDiscussion QuestionsExercisesNotes
2 AI’s Impact on Accounting and Auditing Research
Brief History of AIEmergence of Generative AILarge Language Models (LLMs): Development and TypesLimitations and Ethical Concerns of LLMsApplications of Generative AIEngineering Prompts for AccountingSummaryDiscussion QuestionsExercises
3 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 SkillsPunctuation PrimerImproved Writing Skills RequiredWriting Memos to the FileSummaryDiscussion QuestionsExercisesNotes
4 The Environment of Accounting Research
The Accounting EnvironmentThe SEC and the Standard-Setting EnvironmentFinancial Accounting Standards BoardAmerican Institute of Certified Public Accountants (AICPA)Governmental Accounting Standards BoardOther Organizations Influencing Standard SettingU.S. Generally Accepted Accounting Principles (U.S. GAAP)Reading an Authoritative PronouncementSummaryDiscussion QuestionsExercisesNotes

5 Financial Accounting Research Tools
Accounting Research OnlineDatabase Research StrategiesFASB Accounting Standards CodificationTM Research SystemThe Research ProcessLocating U.S. GAAP Using the CodificationExamples Using the CodificationSEC Accounting for Public CompaniesSEC Regulations and SourcesAccessing SEC Filings and RegulationsCases to Practice Accounting ResearchData Analytics and AI for the Accounting ResearcherSummaryDiscussion QuestionsExercisesNotes
6 The Environment of International Research
International Accounting EnvironmentIFRS StructureIFRS Funding, Regulation, and EnforcementInternational Financial Reporting Standards (IFRS) ResearchSummaryDiscussion QuestionsExercisesAccessing IFRS - IFRS Accounting/ISSB Sustainability Standards NavigatorKnowledge BustersNotes
7 Other Research Databases and Tools
Database Research StrategiesCommercial Accounting Databases and ToolsU.S. Accounting Research ToolsU.S. Government Accounting DatabasesFinancial Research DatabasesBusiness Research Databases and ChallengesLegal Research Databases and ToolsAI’s Increased Presence in DatabasesSummaryDiscussion QuestionsExercisesAI Questions and ExercisesKnowledge BustersAppendix 7A-1: Website AddressesNotes
8 Tax Research for Compliance and Tax Planning
Tax Planning, Goals, Challenges, and DatabasesTax Research DatabasesPrimary Tax AuthoritiesAdministrative Law: The Treasury RegulationsSteps in Conducting Tax ResearchProfessional Concerns and Evolving ChangesSummaryDiscussion QuestionsExercisesAI Questions and ExercisesKnowledge BustersAppendix 8A-1: Website AddressesNotes
9 Assurance Services and Auditing Research
Assurance ServicesConsulting Services and StandardsAttestation Services and StandardsAuditing Standard-Setting EnvironmentAuditing Standard-Setting ProcessAICPA Code of Professional ConductThomson Reuters CheckpointAuditing Standards in the Public SectorPreparation, Compilation and Review ServicesRole of Judgment and Professional Skepticism in Accounting and AuditingEconomic ConsequencesData Analytics/AI in Audit Practice & ResearchSummaryDiscussion QuestionsExercisesKnowledge BustersNotes
10 Refining the Research Process
Method for Conducting ResearchAdvice for the FutureSummaryDiscussion QuestionsExercisesAI Questions and ExercisesKnowledge BustersAppendix 10A-1: Certifications and Associations for Accounting, Auditing, and TaxAppendix 10A-2: Research Sources from AICPA, FASB, PCAOB, and OthersAppendix 10A-3: Abbreviations for International, Canadian, and U.K. StandardsNotes
11 Forensic Accounting Research
Forensic Accounting StandardsDefinition of FraudTypes of FraudThe Fraud TriangleOverview of a Financial Statement Fraud ExaminationBusiness InvestigationsComputer Technology in Fraud InvestigationsData AnalyticsFraud Investigation RegulationsSummaryDiscussion QuestionsExercisesKnowledge BustersNotes
Index
End User License Agreement

Overview

Provides clear and accessible coverage of effective research solutions in a broad range of practicalapplications

Accounting and Auditing Research: Tools and Strategies equips students and early-stage practitioners with the essential research skills to navigate complex problems by finding authoritative, justifiable solutions. Now in its eleventh edition, this comprehensive textbook thoroughly covers the research methodologies, databases, and auditing tools needed to tackle financial accounting, business auditing, tax planning, and a variety of modern challenges such as fraud detection and sustainability assurance.

With a clear, step-by-step approach, Accounting and Auditing Research walks readers through all key areas of the research process, supported by expert tips, informational boxes, hands-on exercises, and real-world applications in each chapter. Throughout the text, the expertly structured pedagogy enhances critical thinking and strengthens writing skills to ensure readers are prepared for professional roles and industry certifications.

Accounting and Auditing Research: Tools and Strategies is ideal for intermediate, advanced, and specialized courses in the subject, ensuring undergraduate and graduate students are well-prepared for professional roles and industry certifications. It is also ideal for in-house training programs and early-stage practitioners looking to develop their professional skills.

New to this Edition:

New chapter on Artificial Intelligence (AI) in accounting and auditing research, with practical examples and exercises
Integration of AI applications throughout, with dedicated questions and cases in every chapter
New content on international accounting standards, including sustainability accounting
New “Research Tips” and “Quick Facts,” boxes
Improved readability to increase comprehension and retention
Enhanced problems and cases for more effective student engagement and skill development
Updated guidance on the use of ACL, IDEA, Mindbridge AI, and other key research tools
Additional problems, case studies, figures, charts, and diagrams

Wiley Advantage:

Provides clear and systematic guidance on conducting professional accounting and auditing research
Emphasizes practical skill development to prepare students for modern accounting challenges
Covers both well-established strategies and cutting-edge technologies, including AI-driven tools
Offers complete and up-to-date coverage of key databases, audit software, and research systems such as AICPA, FASB, and IDEA
Contains end-of-chapter discussion questions and hands-on exercises to support deeper understanding
Includes a companion website with a solutions manual, presentation slides, and additional teaching resources

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.

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