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Accounting Research: Tools and Strategies, 7th Edition

Book Description

In response to the dramatic changes altering the current accounting and auditing landscape, understanding how to perform accounting, auditing, tax, and business research is becoming more important. Students and professional staff need practice to apply knowledge of research to problems in order to develop effective skills in research and analysis.

Accounting & Auditing Research: Tools & Strategies, Seventh Edition has versatile usage in various areas of the accounting curriculum, including Intermediate Accounting, Government and Non-Profit Accounting, Tax, Advanced Accounting, and Accounting Theory. This text also provides the information, insights, and research opportunities for a separate accounting and auditing research course.

Table of Contents

  1. Cover Page
  2. Title Page
  3. Copyright
  4. Brief Contents
  5. Contents
  6. PREFACE
    1. NEW, REVISED, AND EXPANDED FEATURES OF THE SEVENTH EDITION
    2. RESEARCH DATABASES EMPHASIZED
    3. ACCOUNTING CURRICULUM DEVELOPMENT OF RESEARCH AND ANALYTICAL SKILLS
    4. ACKNOWLEDGMENTS
  7. ABOUT THE AUTHORS
    1. THOMAS R. WEIRICH
    2. THOMAS C. PEARSON
    3. NATALIE TATIANA CHURYK
  8. CHAPTER 1: Introduction to Professional Research
    1. LEARNING OBJECTIVES
    2. WHAT IS RESEARCH?
    3. RESEARCH QUESTIONS
    4. NATURE OF PROFESSIONAL RESEARCH
    5. CRITICAL THINKING AND EFFECTIVE COMMUNICATION
    6. ECONOMIC CONSEQUENCES OF STANDARDS SETTING
    7. ROLE OF RESEARCH IN THE ACCOUNTING FIRM
    8. RESEARCH AND THE CPA EXAM
    9. OVERVIEW OF THE RESEARCH PROCESS
    10. SUMMARY
    11. DISCUSSION QUESTIONS
    12. APPENDIX
  9. CHAPTER 2: Critical Thinking and Effective Writing Skills for the Professional Accountant
    1. LEARNING OBJECTIVES
    2. CRITICAL THINKING SKILLS
    3. LEVELS OF THINKING
    4. UNIVERSAL ELEMENTS OF REASONING
    5. AN EXAMPLE OF USING CRITICAL THINKING SKILLS
    6. EFFECTIVE WRITING SKILLS
    7. PUNCTUATION PRIMER
    8. IMPROVED WRITING SKILLS REQUIRED
    9. WRITING EFFECTIVE E-MAILS AND LETTERS
    10. WRITING MEMOS TO THE FILE
    11. SUMMARY
    12. DISCUSSION QUESTIONS
    13. EXERCISES
  10. CHAPTER 3: The Environment of Accounting Research
    1. LEARNING OBJECTIVES
    2. THE ACCOUNTING ENVIRONMENT
    3. THE SEC AND THE STANDARD-SETTING ENVIRONMENT
    4. FINANCIAL ACCOUNTING STANDARDS BOARD
    5. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA)
    6. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB)
    7. OTHER ORGANIZATIONS INFLUENCING STANDARD SETTING
    8. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
    9. READING AN AUTHORITATIVE PRONOUNCEMENT
    10. SUMMARY
    11. DISCUSSION QUESTIONS
    12. EXERCISES
  11. CHAPTER 4: Financial Accounting Research Tools
    1. LEARNING OBJECTIVES
    2. ACCOUNTING RESEARCH ONLINE
    3. DATABASE RESEARCH STRATEGIES
    4. FASB ACCOUNTING STANDARDS CODIFICATION™ RESEARCH SYSTEM
    5. THE RESEARCH PROCESS
    6. LOCATING GAAP USING THE CODIFICATION
    7. EXAMPLES USING THE CODIFICATION
    8. SEC ACCOUNTING FOR PUBLIC COMPANIES
    9. SEC REGULATIONS AND SOURCES
    10. ACCESSING SEC FILINGS AND REGULATIONS
    11. CASES TO PRACTICE ACCOUNTING RESEARCH
    12. SUMMARY
    13. DISCUSSION QUESTIONS
    14. EXERCISES
    15. APPENDIX
  12. CHAPTER 5: The Environment of International Research
    1. LEARNING OBJECTIVES
    2. INTERNATIONAL ACCOUNTING ENVIRONMENT
    3. INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB)
    4. IFRS FUNDING, REGULATION AND ENFORCEMENT
    5. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) RESEARCH
    6. SUMMARY
    7. DISCUSSION QUESTIONS
    8. EXERCISES
  13. CHAPTER 6: Other Research Databases and Tools
    1. LEARNING OBJECTIVES
    2. OTHER DATABASE RESEARCH STRATEGIES
    3. U.S. ACCOUNTING RESEARCH TOOLS
    4. U.S. GOVERNMENT ACCOUNTING DATABASES
    5. FINANCIAL RESEARCH DATABASES
    6. BUSINESS RESEARCH DATABASES AND TOOLS
    7. MASSIVE LEGAL RESEARCH DATABASES
    8. SUMMARY
    9. DISCUSSION QUESTIONS
    10. EXERCISES
    11. APPENDIX
  14. CHAPTER 7: Tax Research for Compliance and Tax Planning
    1. LEARNING OBJECTIVES
    2. TAX RESEARCH GOALS
    3. TAX RESEARCH CHALLENGES
    4. TAX RESEARCH DATABASES
    5. PRIMARY TAX AUTHORITIES
    6. STEPS IN CONDUCTING TAX RESEARCH
    7. PROFESSIONAL STANDARDS FOR TAX SERVICES
    8. SUMMARY
    9. DISCUSSION QUESTIONS
    10. EXERCISES
    11. APPENDIX
  15. CHAPTER 8: Assurance Services and Auditing Research
    1. LEARNING OBJECTIVES
    2. ASSURANCE SERVICES
    3. AUDITING STANDARD-SETTING ENVIRONMENT
    4. AUDITING STANDARD-SETTING PROCESS
    5. AICPA reSOURCE Database
    6. AICPA CODE OF PROFESSIONAL CONDUCT
    7. AUDITING STANDARDS IN THE PUBLIC SECTOR
    8. INTERNATIONAL AUDITING STANDARDS
    9. COMPILATION AND REVIEW SERVICES
    10. ROLE OF JUDGMENT IN ACCOUNTING AND AUDITING
    11. ECONOMIC CONSEQUENCES
    12. SUMMARY
    13. DISCUSSION QUESTIONS
    14. EXERCISES
    15. APPENDIX
  16. CHAPTER 9: Refining the Research Process
    1. LEARNING OBJECTIVES
    2. METHOD OF CONDUCTING RESEARCH
    3. LESSONS LEARNED FOR PROFESSIONAL PRACTICE
    4. REMAIN CURRENT IN KNOWLEDGE AND SKILLS
    5. INTERNATIONAL COMPLEXITIES IN PRACTICE
    6. SKILLS FOR THE CPA EXAM
    7. SUMMARY
    8. DISCUSSION QUESTIONS
    9. EXERCISES
    10. APPENDIXA
    11. APPENDIX B
  17. CHAPTER 10: Fraud Investigative Techniques
    1. LEARNING OBJECTIVES
    2. DEFINITION OF FRAUD
    3. TYPES OF FRAUD
    4. THE FRAUD TRIANGLE
    5. OVERVIEW OF A FINANCIAL STATEMENT FRAUD EXAMINATION
    6. BUSINESS INVESTIGATIONS
    7. COMPUTER TECHNOLOGY IN FRAUD INVESTIGATIONS
    8. FRAUD INVESTIGATION REGULATIONS
    9. SUMMARY
    10. DISCUSSION QUESTIONS
    11. EXERCISES
  18. INDEX