Accounting and Auditing Research: Tools and Strategies / Edition 7

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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.

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Product Details

  • ISBN-13: 9780470506974
  • Publisher: Wiley
  • Publication date: 10/19/2009
  • Edition description: Older Edition
  • Edition number: 7
  • Pages: 212
  • Sales rank: 595,677
  • Product dimensions: 8.10 (w) x 9.90 (h) x 0.40 (d)

Meet the Author

Thomas R. Weirich, Ph.D., CPA, is currently the Jerry& Felicia Campbell Endowed Professor at Central MichiganUniversity and was also a former chair of its School of Accounting.He earned a Doctorate in Accountancy from the University ofMissouri-Columbia, as well as an M.B.A. and B.S. degrees fromNorthern Illinois University. He has served on special assignmentas the Academic Accounting Fellow to the Office of Chief Accountantat the U.S. Securities and Exchange Commission in Washington, D.C.He has completed a Faculty in Residence position with ArthurAndersen, LLP in their Business Fraud & Investigative ServicesDivision whereby he participated in various fraud and backgroundinvestigations. He also served as a consultant to the PublicOversight Board’s Panel on Audit Effectiveness, and as anexpert witness for the SEC and other organizations. Dr. Weirich wasrecently appointed by the Governor of the State of Michigan toserve on the Michigan State Board of Accountancy. Dr. Weirich haspublic accounting experience with an international firm as well aswith a local firm.
Professor Weirich has written numerous articles in professionaljournals and assisted others, such as by serving on the EditorialAdvisory Board to the Journal of Accountancy. He has extensivenational, state, and local committee experience including a memberof the American Accounting Association’s Education Committeeand the SEC Liaison Committee. He has completed assignments on theAICPA’s SEC Regulation’s Committee and on theAICPA’s Technical Standards Subcommittee-Ethics, the Board ofExaminers’ Auditing Subcommittee and Content Committee thataid in the development of the CPA Examination. He also served onthe AICPA’s Pre-Certification Executive Education Committee,the Michigan’s Association of CPAs’ CPE Committee,Fraud Task Force, and the Environmental Issues Committee. He iscurrently serving on the National Association of State Boards ofAccountancy—CPA Licensing Examinations Committee. Dr. Weirichhas also served eleven years on the Mt. Pleasant, Michigan, CityCommission and as mayor of the city. Professor Weirich has been therecipient of the School of Accounting/Beta Alpha Psi’sOutstanding Teacher Award, Ameritech/SBC Teaching Award, theCollege of Business Dean’s Teaching Award, the MichiganAssociation of Governing Boards’ Distinguished Faculty Awardand the Michigan Association of CPAs’ DistinguishedAchievement in Accounting Education Award.

Thomas C. Pearson, LL.M., J.D., CPA is aProfessor of Accounting at the University of Hawaii at Manoa andformer Director of its School of Accountancy. He has earned twoMasters of Letters of Law in taxation, the first from theUniversity of Denver and the second from New York University. Hehas a Doctorate of Jurisprudence and M.B.A. from VanderbiltUniversity, and an A.B. from Dartmouth College. Professor Pearsonhas previously taught at the University of Wyoming and NationalTaiwan University. Professor Pearson has previously worked atHospital Corporation of America.

Professor Pearson has published numerous articles, mostly inprofessional publications such as Taxes and the Tax Advisor. He hasalso published in leading academic publications such as AccountingHorizons, Journal of Accounting Education, and Journal of theAmerican Taxation Association. as well as in prestigious lawreviews such as the Stanford Journal of Law, Business and Finance.Professor Pearson has received numerous teaching awards includingthe University of Hawaii’s Board of Regents TeachingExcellence Award and the Outstanding Achievement in Education Awardby the Hawaii Society of CPAs. He has served as President of theShidler College of Business Faculty Senate and on numerousuniversity committees. He has also served on Hawaii’s TaxReview Commission and is involved in several professionalorganizations.

Natalie Tatiana Churyk, Ph.D., CPA, is theCaterpillar Professor of Accountancy at Northern IllinoisUniversity. She earned her Doctorate in Accounting with a FinanceCognate from the University of South Carolina. She received her B.S. in Accounting and her M.B.A. with a specialization in Financefrom California State University, Long Beach. Dr. Churyk has publicaccounting experience with a local California firm. She teaches inthe undergraduate and M.A.S. programs. In addition to teachingaccountancy for NIU, Professor Churyk develops and deliverscontinuing professional education in Northern IllinoisUniversity’s CPA and CIA Review programs. Active with studentgroups, she is the faculty advisor for the Association of LatinoProfessionals in Finance and Accounting, the National Associationof Black Accountants, and the campus mentor for KPMG’s FutureDiversity Leader Program. Professor Churyk has published inprofessional journals such as the Journal of Accountancy, StrategicFinance, and The CPA Journal. She has various academic publicationsin journals such as Journal of Business Research and Advances inAccounting Behavioral Research. Professor Churyk has receivedseveral teaching awards, including the University-wide EducationalFoundation Outstanding Teaching Award for Graduate Assistants. Sheserves on several state and national committees relating toeducation, student, and women initiatives, including the AmericanAccounting Association’s Teaching Learning and CurriculumSection and Midwest Steering Committee. She has received researchgrants from PricewaterhouseCoopers, the Institute of ManagementAccountants, and her university.

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Table of Contents


About the Authors.

Chapter 1 Introduction to Professional Research.

Learning Objectives.

What Is Research.

Research Questions.

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.


Discussion Questions.


Chapter 2 Critical Thinking and Effective Writing Skills forthe Professional Accountant.

Learning Objectives.

Critical Thinking Skills.

Levels of Thinking.

Universal Elements of Reasoning

An Example of Using Critical Thinking Skills.

Effective Writing Skills.

Punctuation Primer.

Improved Writing Skills Required.

Writing Effective E-Mails and Letters.

Writing Memos to the File.


Discussion Questions.


Chapter 3 The Environment of Accounting Research.

Learning Objectives.

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.


Discussion Questions.


Chapter 4 Financial Accounting Research Tools.

Learning Objectives.

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.


Discussion Questions.



Chapter 5 The Environment of International Research.

Learning Objectives.

International Accounting Environment.

International Accounting Standards Board (IASB).

IFRS Funding, Regulation, and Enforcement.

International Financial Reporting Standards (IFRS) Research.


Discussion Questions.


Chapter 6 Other Research Databases and Tools.

Learning Objectives.

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.


Discussion Questions.



Chapter 7 Tax Research for Compliance and TaxPlanning.

Learning Objectives.

Tax Research Goals.

Tax Research Challenges.

Tax Research Databases.

Primary Tax Authorities.

Steps in Conducting Tax Research.

Professional Standards For Tax Services.


Discussion Questions.



Chapter 8 Assurance Services and Auditing Research.

Learning Objectives.

Assurance Services.

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.

Economic Consequences.


Discussion Questions.



Chapter 9 Refining the Research Process.

Learning Objectives.

Method of Conducting Research.

Lessons Learned For Professional Practice.

Remain Current in Knowledge and Skills.

International Complexities in Practice.

Skills for the CPA Exam.


Discussion Questions.


Appendix A.

Appendix B. 

Chapter 10 Fraud and Other Investigative Techniques.

Learning Objectives.

Definition of Fraud.

Types of Fraud.

The Fraud Triangle.

Overview of a Financial Statement Fraud Examination.

Business Investigations.

Computer Technology in Fraud Investigations.

Fraud Investigation Regulations.


Discussion Questions.



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