The 8 th Edition of Accounting & Auditing Research: Tools & Strategies by Thomas R. Weirich, Thomas C. Pearson, and Natalie Tatiana Churyk builds upon previous issues with a continued focus on accounting curriculum, including Intermediate Accounting, Government and Non-Profit Accounting, Tax, Advanced Accounting, and Accounting Theory. It also focuses on how to perform accounting, auditing, tax, and business research in an ever changing accounting and auditing landscape. Furthermore, the text provides information, insights, and more research opportunities to develop effective skills in research and analysis.
Preface XIII About the Authors XVII Chapter 1 INTRODUCTION TO APPLIED PROFESSIONAL RESEARCH 1 What is Research? 2 Research Questions 3 Nature of Professional Research 5 Critical Thinking and Effective Communication 6 Economic Consequences of Standards Setting 7 Role of Research in the Accounting Firm 7 Research and the CPA Exam 9 Overview of the Research Process 10 Step One: Identify the Relevant Facts and Issues 11 Step Two: Collect the Evidence 12 Step Three: Analyze the Results and Identify the Alternatives 12 Step Four: Develop a Conclusion 13 Step Five: Communicate the Results 13 Summary 14 Discussion Questions 15 Appendix: Research Focus on the CPA Exam 15 Chapter 2 CRITICAL THINKING AND EFFECTIVE WRITING SKILLS FOR THE PROFESSIONAL ACCOUNTANT 19 Critical Thinking Skills 19 Levels of Thinking 21 Universal Elements of Reasoning 23 An Example of Using Critical Thinking Skills 23 Effective Writing Skills 26 Writing as a Process 27 Punctuation Primer 29 Improved Writing Skills Required 29 Active Voice 29 Short Sentences 32 Definite, Concrete, Everyday Language 32 Tabular Presentation 33 Limited Jargon and Technical Terms 33 No Multiple Negatives 33 Elements of Plain English 33 Writing Effective Texts, E-mails, and Letters 34 Writing Memos to the File 36 Summary 36 Discussion Questions 37 Exercises 37 Chapter 3 THE ENVIRONMENT OF ACCOUNTING RESEARCH 41 The Accounting Environment 41 The SEC and the Standard-Setting Environment 42 Rules-Based Versus Principles-Based Accounting Standards 44 Financial Accounting Standards Board 44 FASB Strives to Simplify Standards 45 Content of Authorities 45 FASB Due Process 47 FASB Conceptual Framework Project 48 Statements of Financial Accounting Concepts Nos. 1 8 49 American Institute of Certified Public Accountants (AICPA) 49 Governmental Accounting Standards Board (GASB) 50 Other Organizations Influencing Standard Setting 52 U.S. Generally Accepted Accounting Principles (U.S. GAAP) 54 The FASB Accounting Standards CodificationTM 56 Using Authoritative Support 59 Reading an Authoritative Pronouncement 59 Accounting Choices have Economic Consequences 60 Summary 61 Discussion Questions 61 Exercises 62 Chapter 4 FINANCIAL ACCOUNTING RESEARCH TOOLS 63 Accounting Research Online 63 Database Research Strategies 64 Step One: Define the Information Needed 64 Step Two: Determine the Sources to Search 64 Step Three: Use Appropriate Search Methods 65 Step Four: View the Results and Manage the Information 65 Step Five: Communicate the Search Results 65 FASB Accounting Standards CodificationTM Research System 65 The Research Process 67 Locating U.S. GAAP Using the Codification 70 Examples Using the Codification 71 SEC Accounting for Public Companies 72 SEC Regulations and Sources 73 The SEC s Published Views and Interpretations 73 SEC Staff Policy 74 Accessing SEC Filings and Regulations 76 Cases to Practice Accounting Research 76 Summary 77 Discussion Questions 77 Exercises 78 Appendix: CPA Exam Financial Accounting Simulations 80 Chapter 5 THE ENVIRONMENT OF INTERNATIONAL RESEARCH 85 International Accounting Environment 85 International Accounting Standards Board (IASB) 87 IASB Authorities 89 IASB Due Process 90 Interpretations Committee Due Process 92 IASB s Conceptual Framework 92 Principles-Based Accounting Standards 93 IFRS Funding, Regulation, and Enforcement 93 International Financial Reporting Standards (IFRS) Research 95 IFRS Hierarchy 95 Electronic International Financial Reporting Standards (eIFRS) 95 Summary 100 Discussion Questions 100 Exercises 100 Chapter 6 OTHER RESEARCH DATABASES AND TOOLS 103 Other Database Research Strategies 103 Step One: Define the Information Needed 103 Step Two: Determine the Sources to Search 104 Step Three: Use Search Techniques and Tools 105 Step Four: View the Results and Manage the Information 105 U.S. Accounting Research Tools 106 Commercial Accounting Databases 106 AICPA s Reference Sources 108 U.S. Government Accounting Databases 108 GASB s Government Accounting Research System (GARS) 108 Federal Accounting Standards Advisory Board Handbook of Authorities 109 Financial Research Databases 111 Standard & Poor s (S&P) NetAdvantage 111 Mergent Online 112 Thomson Research 113 Other Financial Databases and Sources 114 Financial Research Challenges 115 Business Research Databases and Tools 116 Article Index Databases 116 International Business Sources 117 Statistical Sources 117 Specialized Research 117 Massive Legal Research Databases 118 LexisNexis 118 LexisNexis Academic 119 Westlaw 121 Other Legal Databases 122 Summary 123 Discussion Questions 123 Exercises 123 Appendix: Website Addresses 125 Chapter 7 TAX RESEARCH FOR COMPLIANCE AND TAX PLANNING 127 Tax Research Goals 127 Tax Research Challenges 128 Tax Research Databases 129 Checkpoint 130 Primary Tax Authorities 131 The Code 131 Administrative Authorities (Particularly Treasury Regulations) 133 Judicial Sources of Tax Authority 135 Steps in Conducting Tax Research 138 Step One: Investigate the Facts and Identify the Issues 138 Step Two: Collect the Appropriate Authorities 138 Step Three: Analyze the Research 141 Step Four: Develop the Reasoning and Conclusion 144 Step Five: Communicate the Results 144 Professional Standards for Tax Services 146 Summary 147 Discussion Questions 147 Exercises 147 Chapter 8 ASSURANCE SERVICES AND AUDITING RESEARCH 151 Assurance Services 151 Consulting Services and Standards 153 Attestation Services and Standards 154 Auditing Standard-Setting Environment 157 Auditing Standard-Setting Process 157 Auditing Standards Board (ASB) 157 Public Company Accounting Oversight Board (PCAOB) 162 International Auditing & Assurance Standards Board (IAASB) 163 AICPA Online Professional Library 165 AICPA Code of Professional Conduct 166 Auditing Standards in the Public Sector 168 Compilation and Review Services 169 Role of Judgment and Professional Skepticism in Accounting and Auditing 170 Economic Consequences 171 Summary 171 Discussion Questions 171 Exercises 172 Appendix: CPA Exam Audit Simulation 173 Chapter 9 REFINING THE RESEARCH PROCESS 175 Method of Conducting Research 175 Step One: Identify the Issues or Problems 177 Step Two: Collect the Evidence 178 Step Three: Analyze the Results and Identify Alternatives 181 Step Four: Develop a Conclusion 182 Step Five: Communicate the Results 183 Lessons Learned for Professional Practice 184 Remain Current in Knowledge and Skills 184 International Complexities in Practice 186 Skills for the CPA and Similar Exams 186 Summary 187 Discussion Questions 187 Exercises 188 Appendix A: Sample Brief Memorandum 189 Appendix B: Abbreviations and Websites for Accounting, Auditing, and Tax 191 Chapter 10 FORENSIC ACCOUNTING RESEARCH 225 Definition of Fraud 227 Types of Fraud 227 The Fraud Triangle 229 Overview of a Financial Statement Fraud Examination 231 Step One: Identify the Issue and Plan the Investigation 233 Step Two: Gather the Evidence and Complete the Investigation Phase 233 Step Three: Evaluate the Evidence 234 Step Four: Report Findings to Management or Legal Counsel 234 Business Investigations 235 Computer Technology in Fraud Investigations 235 Data-Mining Software 236 Public Databases 240 The Internet 243 Fraud Investigation Regulations 244 Summary 244 Discussion Questions 244 Exercises 245 Index 247
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- ID: 9781118027073
8th Revised edition
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