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
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Content preview from Accounting and Auditing Research, 11th Edition

2AI’s Impact on Accounting and Auditing Research

Looking back on the inception of the Internet, it was a period marked by uncertainty, with individuals unsure of the potential and implications of this novel tool. A similar dialogue is unfolding today around artificial intelligence (AI) and its impact on the business landscape. The question arises whether the Internet era has ended, making way for a new age of AI. Such a transition highlights the ongoing evolution of technological paradigms, each introducing new capabilities and concerns regarding human-machine interaction and societal transformation.

AI is making a significant impact on both accounting and auditing, bringing both opportunities and challenges. Many accounting firms have developed their own in house AI tools for various activities as discussed below. The Big 4 accounting firms have reported that they are typically spending in excess of a billion dollars developing AI in their in-house databases! However, the focus of this chapter is to provide an overview of AI with ...

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Accounting and Auditing Research, 11th Edition

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

2AI’s Impact on Accounting and Auditing Research

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.