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Accountants finally have a book that focuses on research completed in the field. This resource shows them the basics of performing research in advanced financial, tax, auditing, and fraud. They’ll gain a better understanding of the basics of research tools so they’ll be able to select the right one. Information is presented on IFRS and the Codification, including step-by-step details and screenshots. With this information, accountants will have the tools to succeed in the field.
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.