Accounting Research: Tools and Strategies, 7th Edition
November 2009, ©2010
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.
About the Authors.
Chapter 1 Introduction to Professional Research.
What Is Research.
Nature of Professional Research.
Critical Thinking and Effective Communication.
Economic Consequences of Standards Setting.
Role of Research in the Accounting Firm.
Research and the CPA Exam.
Overview of the Research Process.
Chapter 2 Critical Thinking and Effective Writing Skills for the Professional Accountant.
Critical Thinking Skills.
Levels of Thinking.
Universal Elements of Reasoning
An Example of Using Critical Thinking Skills.
Effective Writing Skills.
Improved Writing Skills Required.
Writing Effective E-Mails and Letters.
Writing Memos to the File.
Chapter 3 The Environment of Accounting Research.
The Accounting Environment.
The Sec and the Standard-Setting Environment.
Financial Accounting Standards Board.
American Institute Certified Public Accountants (AICPA).
Governmental Accounting Standards Board.
Other Organizations Influencing Standard Setting.
Generally Accepted Accounting Principles (GAAP).
Reading an Authoritative Pronouncement.
Chapter 4 Financial Accounting Research Tools.
Accounting Research Online.
Database Research Strategies.
FASB Accounting Standards Codification Research System.
The Research Process.
Locating GAAP Using the Codification.
Examples Using the Codification.
Sec Accounting for Public Companies.
Sec Regulations and Sources.
Accessing Sec Filings and Regulations.
Cases to Practice Accounting Research.
Chapter 5 The Environment of International Research.
International Accounting Environment.
International Accounting Standards Board (IASB).
IFRS Funding, Regulation, and Enforcement.
International Financial Reporting Standards (IFRS) Research.
Chapter 6 Other Research Databases and Tools.
Other Database Research Strategies.
U.S. Accounting Research Tools.
U.S. Government Accounting Databases.
Financial Research Databases.
Business Research Databases and Tools.
Massive Legal Research Databases.
Chapter 7 Tax Research for Compliance and Tax Planning.
Tax Research Goals.
Tax Research Challenges.
Tax Research Databases.
Primary Tax Authorities.
Steps in Conducting Tax Research.
Professional Standards For Tax Services.
Chapter 8 Assurance Services and Auditing Research.
Auditing Standard-Setting Environment.
Auditing Standard-Setting Process.
AICPA Resource Database.
AICPA Code of Professional Conduct.
Auditing Standards in the Public Sector.
International Auditing Standards.
Compilation and Review Services.
Role of Judgment in Accounting and Auditing.
Chapter 9 Refining the Research Process.
Method of Conducting Research.
Lessons Learned For Professional Practice.
Remain Current in Knowledge and Skills.
International Complexities in Practice.
Skills for the CPA Exam.
Chapter 10 Fraud and Other Investigative Techniques.
Definition of Fraud.
Types of Fraud.
The Fraud Triangle.
Overview of a Financial Statement Fraud Examination.
Computer Technology in Fraud Investigations.
Fraud Investigation Regulations.
Professor Weirich has written numerous articles in professional journals and assisted others, such as by serving on the Editorial Advisory Board to the Journal of Accountancy. He has extensive national, state, and local committee experience including a member of the American Accounting Association’s Education Committee and the SEC Liaison Committee. He has completed assignments on the AICPA’s SEC Regulation’s Committee and on the AICPA’s Technical Standards Subcommittee-Ethics, the Board of Examiners’ Auditing Subcommittee and Content Committee that aid in the development of the CPA Examination. He also served on the AICPA’s Pre-Certification Executive Education Committee, the Michigan’s Association of CPAs’ CPE Committee, Fraud Task Force, and the Environmental Issues Committee. He is currently serving on the National Association of State Boards of Accountancy—CPA Licensing Examinations Committee. Dr. Weirich has also served eleven years on the Mt. Pleasant, Michigan, City Commission and as mayor of the city. Professor Weirich has been the recipient of the School of Accounting/Beta Alpha Psi’s Outstanding Teacher Award, Ameritech/SBC Teaching Award, the College of Business Dean’s Teaching Award, the Michigan Association of Governing Boards’ Distinguished Faculty Award and the Michigan Association of CPAs’ Distinguished Achievement in Accounting Education Award.
Thomas C. Pearson, LL.M., J.D., CPA is a Professor of Accounting at the University of Hawaii at Manoa and former Director of its School of Accountancy. He has earned two Masters of Letters of Law in taxation, the first from the University of Denver and the second from New York University. He has a Doctorate of Jurisprudence and M.B.A. from Vanderbilt University, and an A.B. from Dartmouth College. Professor Pearson has previously taught at the University of Wyoming and National Taiwan University. Professor Pearson has previously worked at Hospital Corporation of America.
Professor Pearson has published numerous articles, mostly in professional publications such as Taxes and the Tax Advisor. He has also published in leading academic publications such as Accounting Horizons, Journal of Accounting Education, and Journal of the American Taxation Association. as well as in prestigious law reviews such as the Stanford Journal of Law, Business and Finance. Professor Pearson has received numerous teaching awards including the University of Hawaii’s Board of Regents Teaching Excellence Award and the Outstanding Achievement in Education Award by the Hawaii Society of CPAs. He has served as President of the Shidler College of Business Faculty Senate and on numerous university committees. He has also served on Hawaii’s Tax Review Commission and is involved in several professional organizations.
Natalie Tatiana Churyk, Ph.D., CPA, is the Caterpillar Professor of Accountancy at Northern Illinois University. She earned her Doctorate in Accounting with a Finance Cognate from the University of South Carolina. She received her B. S. in Accounting and her M.B.A. with a specialization in Finance from California State University, Long Beach. Dr. Churyk has public accounting experience with a local California firm. She teaches in the undergraduate and M.A.S. programs. In addition to teaching accountancy for NIU, Professor Churyk develops and delivers continuing professional education in Northern Illinois University’s CPA and CIA Review programs. Active with student groups, she is the faculty advisor for the Association of Latino Professionals in Finance and Accounting, the National Association of Black Accountants, and the campus mentor for KPMG’s Future Diversity Leader Program. Professor Churyk has published in professional journals such as the Journal of Accountancy, Strategic Finance, and The CPA Journal. She has various academic publications in journals such as Journal of Business Research and Advances in Accounting Behavioral Research. Professor Churyk has received several teaching awards, including the University-wide Educational Foundation Outstanding Teaching Award for Graduate Assistants. She serves on several state and national committees relating to education, student, and women initiatives, including the American Accounting Association’s Teaching Learning and Curriculum Section and Midwest Steering Committee. She has received research grants from PricewaterhouseCoopers, the Institute of Management Accountants, and her university.
- New chapters on international accounting, the financial accounting environment including the FASB Codification System, and various online databases.
- Enhanced research tips, quick facts, problems, and cases for assisting the learning process.
- Expanded discussion of accounting, financial, and business databases including:
- The Financial Accounting Standards Board’s Codification Research System
- Academic RIA Checkpoint®
- AICPA resource
- i2 Analyst’s Notebook
- Research Tips and Quick Facts sidebar boxes summarize and expand on chapter concepts to provide new and useful research information.
Research database screenshots for student reference.
Discussion questions and exercises that correlate to the chapter’s specific learning objectives.