Accounting Research: Tools and Strategies, 7th Edition

CONTENTS

PREFACE

ABOUT THE AUTHORS

CHAPTER 1 | INTRODUCTION TO PROFESSIONAL RESEARCH

Learning Objectives

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

CHAPTER 2 | CRITICAL THINKING AND EFFECTIVE WRITING SKILLS FOR THE PROFESSIONAL ACCOUNTANT

Learning Objectives

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 E-Mails and Letters

Writing Memos to the File

Summary

Discussion Questions

Exercises

CHAPTER 3 | THE ENVIRONMENT OF ACCOUNTING RESEARCH

Learning Objectives

The Accounting Environment

The SEC and the Standard-Setting Environment

Rules-Based versus Principles-Based Accounting Standards

Financial Accounting Standards Board

FASB Strives to Simplify Standards

Content of Authorities ...