Accounting and Auditing Research - Tools and Strategies

Zusammenfassung 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.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. Inhaltsverzeichnis Preface ixAbout the Authors xiii1 Introduction to Applied Professional Research 1What is Research? 2Research Questions 3Nature of Professional Research 5Critical Thinking and Effective Communication 6Economic Consequences of Standards Setting 7Role of Research in the Accounting Firm 7Skills Needed for the CPA Exam and Practice 9Overview of the Research Process 11Step One: Identify the Relevant Facts and Issues 11Step Two: Collect the Evidence 12Step Three: Analyze the Results and Identify the Alternatives 13Step Four: Develop a Conclusion 14Step Five: Communicate the Results 14Data Analytics/Emerging Technologies in Accounting and Auditing Research 14Summary 16Discussion Questions 16Exercises 17Appendix: Research Focus on the CPA Exam 182 Critical Thinking and Effective Writing Skills for the Professional Accountant 22Critical Thinking Skills 22Levels of Thinking 24Universal Elements of Reasoning 27An Example of Using Critical Thinking Skills 28Effective Writing Skills 29Writing as a Process 30Punctuation Primer 31Improved Writing Skills Required 34Active Voice 34Short Sentences 34Definite, Concrete, Everyday Language 35Tabular Presentation 35Limited Jargon and Technical Terms 35No Multiple Negatives 36Elements of Plain English 36Writing Effective Texts, e-mails, and Letters 37Writing Memos to the File 38Summary 39Discussion Questions 39Exercises 403 The Environment of Accounting Research 43The Accounting Environment 43The SEC and the Standard-Setting Environment 44Rules-Based vs. Principles-Based Accounting Standards 46Financial Accounting Standards Board 46FASB Strives to Simplify Standards 48Content of Authorities 48FASB Due Process 49FASB Conceptual Framework Project 51Statements of Financial Accounting Concepts Nos. 1-8 52American Institute of Certified Public Accountants (AICPA) 52Governmental Accounting Standards Board 53Other Organizations Influencing Standard Setting 55U.S. Generally Accepted Accounting Principles (U.S. GAAP) 57The FASB Accounting Standards Codification(TM) 58Using Authoritative Support 59Reading an Authoritative Pronouncement 60Accounting Choices Have Economic Consequences 62Summary 62Discussion Questions 63Exercises 634 Financial Accounting Research Tools 65Accounting Research Online 66Database Research Strategies 66Step One: Define the Information Needed 66Step Two: Determine the Sources to Search 66Step Three: Use Appropriate Search Methods 67Step Four: View the Results and Manage the Information 67Step Five: Communicate the Search Results 67FASB Accounting Standards Codification(TM) Research System 67The Research Process 68Locating U.S. GAAP Using the Codification 72Examples Using the Codification 72SEC Accounting for Public Companies 73SEC ...

Sommario

Preface ix
 
About the Authors xiii
 
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
 
Skills Needed for the CPA Exam and Practice 9
 
Overview of the Research Process 11
 
Step One: Identify the Relevant Facts and Issues 11
 
Step Two: Collect the Evidence 12
 
Step Three: Analyze the Results and Identify the Alternatives 13
 
Step Four: Develop a Conclusion 14
 
Step Five: Communicate the Results 14
 
Data Analytics/Emerging Technologies in Accounting and Auditing Research 14
 
Summary 16
 
Discussion Questions 16
 
Exercises 17
 
Appendix: Research Focus on the CPA Exam 18
 
2 Critical Thinking and Effective Writing Skills for the Professional Accountant 22
 
Critical Thinking Skills 22
 
Levels of Thinking 24
 
Universal Elements of Reasoning 27
 
An Example of Using Critical Thinking Skills 28
 
Effective Writing Skills 29
 
Writing as a Process 30
 
Punctuation Primer 31
 
Improved Writing Skills Required 34
 
Active Voice 34
 
Short Sentences 34
 
Definite, Concrete, Everyday Language 35
 
Tabular Presentation 35
 
Limited Jargon and Technical Terms 35
 
No Multiple Negatives 36
 
Elements of Plain English 36
 
Writing Effective Texts, e-mails, and Letters 37
 
Writing Memos to the File 38
 
Summary 39
 
Discussion Questions 39
 
Exercises 40
 
3 The Environment of Accounting Research 43
 
The Accounting Environment 43
 
The SEC and the Standard-Setting Environment 44
 
Rules-Based vs. Principles-Based Accounting Standards 46
 
Financial Accounting Standards Board 46
 
FASB Strives to Simplify Standards 48
 
Content of Authorities 48
 
FASB Due Process 49
 
FASB Conceptual Framework Project 51
 
Statements of Financial Accounting Concepts Nos. 1-8 52
 
American Institute of Certified Public Accountants (AICPA) 52
 
Governmental Accounting Standards Board 53
 
Other Organizations Influencing Standard Setting 55
 
U.S. Generally Accepted Accounting Principles (U.S. GAAP) 57
 
The FASB Accounting Standards Codification(TM) 58
 
Using Authoritative Support 59
 
Reading an Authoritative Pronouncement 60
 
Accounting Choices Have Economic Consequences 62
 
Summary 62
 
Discussion Questions 63
 
Exercises 63
 
4 Financial Accounting Research Tools 65
 
Accounting Research Online 66
 
Database Research Strategies 66
 
Step One: Define the Information Needed 66
 
Step Two: Determine the Sources to Search 66
 
Step Three: Use Appropriate Search Methods 67
 
Step Four: View the Results and Manage the Information 67
 
Step Five: Communicate the Search Results 67
 
FASB Accounting Standards Codification(TM) Research System 67
 
The Research Process 68
 
Locating U.S. GAAP Using the Codification 72
 
Examples Using the Codification 72
 
SEC Accounting for Public Companies 73
 
SEC Regulations and Sources 74
 
The SEC's Published Views and Interpretations 74
 
SEC Staff Policy/Interpretations 75
 
Accessing SEC Filings and Regulations 77
 
Cases to Pr

Dettagli sul prodotto

• Autori: Natalie Tatiana Churyk, Natalie Tatiana (Northern Illinois University) Churyk, Churyk Natalie Tatiana, Thomas C. Pearson, Thomas C. (University of Hawaii at Manoa) Pearson, Weirich, Thomas R. Weirich, Thomas R. (Central Michigan University) Weirich, Thomas R. (Central Michigan University) P Weirich, Thomas R. Pearson Weirich, Weirich Thomas R.
• Editore: Wiley, John and Sons Ltd
• Lingue: Inglese
• Formato: Tascabile
• Pubblicazione: 31.12.2020
• EAN: 9781119698135
• ISBN: 978-1-119-69813-5
• Pagine: 256
• Categorie: Scienze sociali, diritto, economia > Economia > Economia aziendale; Rechnungswesen, Wirtschaft, Accounting, Rechnungswesen / Theorie, Accounting Theory