Accounting and Auditing Research and Databases: Practitioner's Desk Reference

Preface

Accounting & Auditing Research and Databases: Practitioner's Desk Reference is an easy-to-use, do-it-yourself reference book on accounting and auditing research and databases. The treatise focuses on practical aspects of professional accounting and auditing research and databases.

The need for this treatise has arisen from an accounting and auditing environment in the United States that has recently encountered dramatic changes: U.S. GAAP is now consolidated in the FASB Accounting Standards Codification. Other accounting, auditing, and tax standards are quickly changing. Mastery of international financial reporting standards is also needed because of recognition of its standard setter, the International Accounting Standards Board (IASB), by the U.S. Securities and Exchange Commission. Finally, research databases are constantly evolving with new interfaces and technologies.

Practitioners must increasingly perform all types of research: accounting, auditing, tax, and business research. The ability to research effectively and efficiently is a major determinant of success in the profession. Therefore, Accounting & Auditing Research and Databases: Practitioner's Desk Reference is an invaluable guide to practical professional research. Through understanding the governing authorities and research methodologies, one is much better prepared for the future.

This work is focused on online databases, supplemented with information on essential tools for research and analysis. The subtitle, ...