Weirich, Thomas R. <br/><br/>
Accounting and auditing research: tools and strategies 

 - 10th 
 - New Jersey  John Wiley & Sons, Inc.  2021 
 - xiv, 234 p. 
<br/><br/>TABLE OF CONTENTS<br/>Preface ix<br/><br/>About the Authors xiii<br/><br/>1 Introduction to Applied Professional Research 1<br/><br/>What is Research? 2<br/><br/>Research Questions 3<br/><br/>Nature of Professional Research 5<br/><br/>Critical Thinking and Effective Communication 6<br/><br/>Economic Consequences of Standards Setting 7<br/><br/>Role of Research in the Accounting Firm 7<br/><br/>Skills Needed for the CPA Exam and Practice 9<br/><br/>Overview of the Research Process 11<br/><br/>Step One: Identify the Relevant Facts and Issues 11<br/><br/>Step Two: Collect the Evidence 12<br/><br/>Step Three: Analyze the Results and Identify the Alternatives 13<br/><br/>Step Four: Develop a Conclusion 14<br/><br/>Step Five: Communicate the Results 14<br/><br/>Data Analytics/Emerging Technologies in Accounting and Auditing Research 14<br/><br/>Summary 16<br/><br/>Discussion Questions 16<br/><br/>Exercises 17<br/><br/>Appendix: Research Focus on the CPA Exam 18<br/><br/>2 Critical Thinking and Effective Writing Skills for the Professional Accountant 22<br/><br/>Critical Thinking Skills 22<br/><br/>Levels of Thinking 24<br/><br/>Universal Elements of Reasoning 27<br/><br/>An Example of Using Critical Thinking Skills 28<br/><br/>Effective Writing Skills 29<br/><br/>Writing as a Process 30<br/><br/>Punctuation Primer 31<br/><br/>Improved Writing Skills Required 34<br/><br/>Active Voice 34<br/><br/>Short Sentences 34<br/><br/>Definite, Concrete, Everyday Language 35<br/><br/>Tabular Presentation 35<br/><br/>Limited Jargon and Technical Terms 35<br/><br/>No Multiple Negatives 36<br/><br/>Elements of Plain English 36<br/><br/>Writing Effective Texts, e-mails, and Letters 37<br/><br/>Writing Memos to the File 38<br/><br/>Summary 39<br/><br/>Discussion Questions 39<br/><br/>Exercises 40<br/><br/>3 The Environment of Accounting Research 43<br/><br/>The Accounting Environment 43<br/><br/>The SEC and the Standard-Setting Environment 44<br/><br/>Rules-Based vs. Principles-Based Accounting Standards 46<br/><br/>Financial Accounting Standards Board 46<br/><br/>FASB Strives to Simplify Standards 48<br/><br/>Content of Authorities 48<br/><br/>FASB Due Process 49<br/><br/>FASB Conceptual Framework Project 51<br/><br/>Statements of Financial Accounting Concepts Nos. 1–8 52<br/><br/>American Institute of Certified Public Accountants (AICPA) 52<br/><br/>Governmental Accounting Standards Board 53<br/><br/>Other Organizations Influencing Standard Setting 55<br/><br/>U.S. Generally Accepted Accounting Principles (U.S. GAAP) 57<br/><br/>The FASB Accounting Standards CodificationTM 58<br/><br/>Using Authoritative Support 59<br/><br/>Reading an Authoritative Pronouncement 60<br/><br/>Accounting Choices Have Economic Consequences 62<br/><br/>Summary 62<br/><br/>Discussion Questions 63<br/><br/>Exercises 63<br/><br/>4 Financial Accounting Research Tools 65<br/><br/>Accounting Research Online 66<br/><br/>Database Research Strategies 66<br/><br/>Step One: Define the Information Needed 66<br/><br/>Step Two: Determine the Sources to Search 66<br/><br/>Step Three: Use Appropriate Search Methods 67<br/><br/>Step Four: View the Results and Manage the Information 67<br/><br/>Step Five: Communicate the Search Results 67<br/><br/>FASB Accounting Standards CodificationTM Research System 67<br/><br/>The Research Process 68<br/><br/>Locating U.S. GAAP Using the Codification 72<br/><br/>Examples Using the Codification 72<br/><br/>SEC Accounting for Public Companies 73<br/><br/>SEC Regulations and Sources 74<br/><br/>The SEC’s Published Views and Interpretations 74<br/><br/>SEC Staff Policy/Interpretations 75<br/><br/>Accessing SEC Filings and Regulations 77<br/><br/>Cases to Practice Accounting Research 78<br/><br/>Data Analytics for the Accounting Researcher 79<br/><br/>Summary 80<br/><br/>Discussion Questions 80<br/><br/>Exercises 81<br/><br/>Knowledge Busters: The Codification 84<br/><br/>Appendix: CPA Exam—Financial Accounting Simulations 89<br/><br/>Document Review Simulation 93<br/><br/>5 The Environment of International Research 95<br/><br/>International Accounting Environment 95<br/><br/>International Accounting Standards Board (IASB) 97<br/><br/>IASB Authorities 99<br/><br/>IASB Due Process 100<br/><br/>Interpretations Committee Due Process 101<br/><br/>IASB’s Conceptual Framework 102<br/><br/>Principles-Based Accounting Standards 102<br/><br/>IFRS Funding Regulation, and Enforcement 103<br/><br/>International Financial Reporting Standards (IFRS) Research 105<br/><br/>IFRS Hierarchy 105<br/><br/>Electronic International Financial Reporting Standards (eIFRS) 105<br/><br/>Summary 107<br/><br/>Discussion Questions 107<br/><br/>Exercises 108<br/><br/>Knowledge Busters 109<br/><br/>6 Other Research Databases and Tools 111<br/><br/>Other Database Research Strategies 111<br/><br/>Step One: Define the Information Needed 112<br/><br/>Step Two: Determine the Sources to Search 112<br/><br/>Step Three: Use Search Techniques and Tools 113<br/><br/>Step Four: View the Results and Manage the Information 114<br/><br/>Leading Publishers of Global Financial Information 115<br/><br/>Commercial Accounting Databases and Tools 115<br/><br/>U.S. Accounting Research Tools 117<br/><br/>U.S. Government Accounting Databases 118<br/><br/>Financial Research Databases 120<br/><br/>S&P Capital IQ 121<br/><br/>Mergent Online 122<br/><br/>Other Financial Databases and Sources 123<br/><br/>Research Challenges for Business Research 124<br/><br/>Business Research Databases and Tools 124<br/><br/>Article Index Sources 125<br/><br/>Other Specialized Research 125<br/><br/>Massive Legal Research Databases 126<br/><br/>LexisNexis Database Products 127<br/><br/>Westlaw Database Products 128<br/><br/>Recent Legal Database Competitors 129<br/><br/>Summary 129<br/><br/>Discussion Questions 130<br/><br/>Exercises 130<br/><br/>Knowledge Busters 132<br/><br/>Appendix 6A-1: Website Addresses 132<br/><br/>7 Tax Research for Compliance and Tax Planning 135<br/><br/>Tax Planning Concepts and Tax Research Goals 135<br/><br/>Tax Research Goals 136<br/><br/>Tax Research Challenges 137<br/><br/>Specialized Tax Research Databases 138<br/><br/>Thomson Reuters Checkpoint 139<br/><br/>Primary Tax Authorities 139<br/><br/>The Code 140<br/><br/>Treasury Regulations 142<br/><br/>Revenue Rulings and Revenue Procedures 144<br/><br/>Lesser Administrative Sources (Nonprecedential) 145<br/><br/>U.S. Tax Court 146<br/><br/>Other Judicial Sources of Authority 147<br/><br/>Steps in Conducting Tax Research 148<br/><br/>Step One: Investigate the Facts and Identify the Issues 148<br/><br/>Step Two: Collect the Appropriate Authorities 148<br/><br/>Step Three: Analyze the Research 151<br/><br/>Step Four: Develop the Reasoning and Conclusion 154<br/><br/>Step Five: Communicate the Results 154<br/><br/>Evolving Professional Concerns and Changes 156<br/><br/>Professional Standards for Tax Services 158<br/><br/>Data Analytics in Tax Research 159<br/><br/>Summary 160<br/><br/>Discussion Questions 160<br/><br/>Exercises 161<br/><br/>Knowledge Busters 164<br/><br/>Appendix 7A-1: Website Addresses 165<br/><br/>8 Assurance Services and Auditing Research 166<br/><br/>Assurance Services 167<br/><br/>Consulting Services and Standards 167<br/><br/>Attestation Services and Standards 169<br/><br/>Auditing Standard-Setting Environment 171<br/><br/>Auditing Standard-Setting Process 171<br/><br/>Public Company Accounting Oversight Board (PCAOB) 172<br/><br/>Auditing Standards Board (ASB) 173<br/><br/>International Auditing and Assurance Standards Board (IAASB) 177<br/><br/>AICPA Online Professional Library 177<br/><br/>AICPA Code of Professional Conduct 178<br/><br/>Auditing Standards in the Public Sector 182<br/><br/>Thomson Reuters Checkpoint 182<br/><br/>Compilation and Review Services 184<br/><br/>Role of Judgment and Professional Skepticism in Accounting and Auditing 186<br/><br/>Economic Consequences 187<br/><br/>Data Analytics/Emerging Technologies in Auditing Research 187<br/><br/>Summary 188<br/><br/>Discussion Questions 188<br/><br/>Exercises 189<br/><br/>Knowledge Busters 190<br/><br/>Appendix: CPA Exam Audit Simulation 191<br/><br/>9 Refining the Research Process 193<br/><br/>Method for Conducting Research 193<br/><br/>Step One: Identify the Issues or Problems 195<br/><br/>Step Two: Collect the Evidence 197<br/><br/>Step Three: Analyze the Results and Identify Alternatives 201<br/><br/>Step Four: Develop a Conclusion 202<br/><br/>Step Five: Communicate the Results 203<br/><br/>Remain Current in Knowledge and Skills 204<br/><br/>Complexities in Practice 205<br/><br/>Developing Professional Skills Needed for Practice 206<br/><br/>Summary 207<br/><br/>Discussion Questions 207<br/><br/>Exercises 208<br/><br/>Knowledge Busters 209<br/><br/>Appendix 9A-1: Certifications and Associations for Accounting, Auditing, and Tax 210<br/><br/>Appendix 9A-2: Research Sources from AICPA, FASB, PCAOB, and Others 211<br/><br/>Appendix 9A-3: Abbreviations for International, Canadian, and U.K. Standards 213<br/><br/>10 Forensic Accounting Research 216<br/><br/>Forensic Accounting Standards 217<br/><br/>Definition of Fraud 218<br/><br/>Types of Fraud 218<br/><br/>The Fraud Triangle 219<br/><br/>Overview of a Financial Statement Fraud Examination 222<br/><br/>Step One: Identify the Issue and Plan the Investigation 223<br/><br/>Step Two: Gather the Evidence and Complete the Investigation Phase 223<br/><br/>Step Three: Evaluate the Evidence 224<br/><br/>Step Four: Report Findings to Management or Legal Counsel 224<br/><br/>Business Investigations 225<br/><br/>Computer Technology in Fraud Investigations 225<br/><br/>Data-Mining Software 226<br/><br/>Data Analytics 227<br/><br/>MindBridge Ai Auditor 228<br/><br/>Public Databases 230<br/><br/>Courthouse Records 230<br/><br/>Company Records 231<br/><br/>Online Databases 232<br/><br/>The Internet 232<br/><br/>Instant Checkmate (www.instantcheckmate.com) 232<br/><br/>Zoominfo.com (www.zoominfo.com) 233<br/><br/>Other Websites 233<br/><br/>Fraud Investigation Regulations 233<br/><br/>Summary 233<br/><br/>Discussion Questions 233<br/><br/>Exercises 234<br/><br/>Knowledge Busters 234<br/><br/>Index I-1 
<br/><br/> Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis.<br/><br/>The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills. 
<br/><br/><label>ISBN: </label>9781119698135 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting--Research<br/>Auditing--Research<br/>Accounting
<br/><br/><label>Dewey Class. No.: </label>657.072  / WEI