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

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

Step One: Identify the Relevant Facts and Issues

Step Two: Collect the Evidence

Step Three: Analyze the Results and Identify the Alternatives

Step Four: Develop a Conclusion

Step Five: Communicate the Results

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

Writing as a Process

Punctuation Primer

Improved Writing Skills Required

Active Voice

Short Sentences

Definite, Concrete, Everyday Language

Tabular Presentation

Limited Jargon and Technical Terms

No Multiple Negatives

Elements of Plain English

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

Rules-Based Versus Principles-Based Accounting Standards ...