Book description
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.
Table of contents
- Coverpage
- Titlepage
- Copyright
- Contents
- Preface
- About the Authors
-
CHAPTER 1 INTRODUCTION TO APPLIED PROFESSIONAL RESEARCH
- What is Research?
- Research Questions
- Nature of Professional Research
- Critical Thinking and Effective Communication
- Economic Consequences of Standards Setting
- Role of Research in the Accounting Firm
- Research and the CPA Exam
- Overview of the Research Process
- Summary
- Discussion Questions
- Appendix: Research Focus on the CPA Exam
-
CHAPTER 2 CRITICAL THINKING AND EFFECTIVE WRITING SKILLS FOR THE PROFESSIONAL ACCOUNTANT
- Critical Thinking Skills
- Levels of Thinking
- Universal Elements of Reasoning
- An Example of Using Critical Thinking Skills
- Effective Writing Skills
- Punctuation Primer
- Improved Writing Skills Required
- Writing Effective Texts, E-mails, and Letters
- Writing Memos to the File
- Summary
- Discussion Questions
- Exercises
-
CHAPTER 3 THE ENVIRONMENT OF ACCOUNTING RESEARCH
- The Accounting Environment
- The SEC and the Standard-Setting Environment
- Financial Accounting Standards Board
- American Institute of Certified Public Accountants (AICPA)
- Governmental Accounting Standards Board (GASB)
- Other Organizations Influencing Standard Setting
- U.S. Generally Accepted Accounting Principles (U.S. GAAP)
- Reading an Authoritative Pronouncement
- Summary
- Discussion Questions
- Exercises
-
CHAPTER 4 FINANCIAL ACCOUNTING RESEARCH TOOLS
- Accounting Research Online
- Database Research Strategies
- FASB Accounting Standards Codification™ Research System
- The Research Process
- Locating U.S. GAAP Using the Codification
- Examples Using the Codification
- SEC Accounting for Public Companies
- SEC Regulations and Sources
- Accessing SEC Filings and Regulations
- Cases to Practice Accounting Research
- Summary
- Discussion Questions
- Exercises
- Appendix: CPA Exam–Financial Accounting Simulations
- CHAPTER 5 THE ENVIRONMENT OF INTERNATIONAL RESEARCH
- CHAPTER 6 OTHER RESEARCH DATABASES AND TOOLS
- CHAPTER 7 TAX RESEARCH FOR COMPLIANCE AND TAX PLANNING
-
CHAPTER 8 ASSURANCE SERVICES AND AUDITING RESEARCH
- Assurance Services
- Consulting Services and Standards
- Attestation Services and Standards
- Auditing Standard-Setting Environment
- Auditing Standard-Setting Process
- AICPA Code of Professional Conduct
- Auditing Standards in the Public Sector
- Compilation and Review Services
- Role of Judgment and Professional Skepticism in Accounting and Auditing
- Economic Consequences
- Summary
- Discussion Questions
- Exercises
- Appendix: CPA Exam Audit Simulation
-
CHAPTER 9 REFINING THE RESEARCH PROCESS
- Method of Conducting Research
- Lessons Learned for Professional Practice
- Remain Current in Knowledge and Skills
- International Complexities in Practice
- Skills for the CPA and Similar Exams
- Summary
- Discussion Questions
- Exercises
- Appendix A: Sample Brief Memorandum
- Appendix B: Abbreviations and Websites for Accounting, Auditing, and Tax
- CHAPTER 10 FORENSIC ACCOUNTING RESEARCH
- INDEX
Product information
- Title: Accounting and Auditing Research: Tools and Strategies, 8th Edition
- Author(s):
- Release date: September 2013
- Publisher(s): Wiley
- ISBN: 9781118027073
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