After completing this chapter, you should understand:
This chapter begins by enhancing the five-step database research strategies as applied to many more databases beyond the Codification, IDEA, and eIFRS databases discussed in the previous two chapters. This chapter focuses on other databases and tools used by accountants and auditors for accounting, financial, business, and legal database research. The appendix provides a list of Web site addresses for the databases and Web sites mentioned in this chapter.
Caution: Database research presents challenges, but databases are constantly improving. Often, one does not have access to the best database to use for the desired information. When this is the case, use the best alternative database or source of information at your university. Although the databases presented are among the most popular at U.S. universities, these databases are licensed in many countries.
Fundamental database research strategies for financial accounting research were presented in ...