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Accounting and Auditing Research: A Practical Guide / Edition 4

Accounting and Auditing Research: A Practical Guide / Edition 4

by Thomas R. Weirich, Alan Reinstein

ISBN-10: 0538861347

ISBN-13: 9780538861342

Pub. Date: 01/28/1996

Publisher: South-Western

This easy to understand, do-it-yourself text fully assists the student or practitioner in conducting research to develop solutions to accounting or auditing questions. Used by numerous universities and public accounting firms, this text guides readers through the research process in a step-by-step manner.


This easy to understand, do-it-yourself text fully assists the student or practitioner in conducting research to develop solutions to accounting or auditing questions. Used by numerous universities and public accounting firms, this text guides readers through the research process in a step-by-step manner.

Product Details

Publication date:
Accounting Principles Ser.
Edition description:
Older Edition
Product dimensions:
6.37(w) x 9.03(h) x 0.61(d)

Table of Contents

About the Authorsxv
Chapter 1Introduction to Professional Research1
Learning Objectives1
Critical Thinking and Effective Communication2
What Is Research?2
Research Questions4
Nature of Professional Research4
Economic Consequences of Standards Setting6
Role of Research in the Accounting Firm6
Overview of the Research Process8
Identify the Issue10
Collect Evidence10
Evaluate Results and Identify Alternatives11
Develop Conclusion11
Communicate Results11
Discussion Questions12
Chapter 2Critical Thinking in Research14
Learning Objectives14
Critical Thinking: A Definition15
An Outline of Critical Thinking16
The Elements of Critical Thinking18
Universal Elements of Reasoning22
An Example of Using Critical Thinking Skills22
Discussion Questions24
Chapter 3Writing Skills for the Professional Accountant26
Learning Objectives26
Effective Writing26
Writing as a Process27
Composing Elements28
Editing Elements30
Key Accounting Organizations Demand Improved Writing Skills32
Active Voice33
Short Sentences33
Definite, Concrete, Everyday Language33
Tabular Presentation34
Minimize Legal Jargon and Highly Technical Terms35
No Multiple Negatives35
Elements of Plain English35
Discussion Questions37
Chapter 4Professional Research Via the Internet38
Learning Objectives38
The Internet39
Navigating the Internet40
World Wide Web (WWW)41
Searching the Web41
Discussion Questions48
Chapter 5The Environment of Accounting Research49
Learning Objectives49
Standard-Setting Environment50
Accounting Standard-Setting Process50
American Institute of Certified Public Accountants51
The AICPA's Technical Information Service52
Financial Accounting Standards Board52
FASB's Conceptual Framework Project55
Statements of Financial Accounting Concepts Nos. 1-656
U.S. Securities and Exchange Commission56
Cost Accounting Standards Board59
Professional Organizations62
Generally Accepted Accounting Principles64
Authoritative Support65
The Hierarchy of GAAP66
Economic Consequences69
International Accounting70
Discussion Questions72
Chapter 6Sources of Authoritative Literature73
Learning Objectives73
Accessing the Authoritative Literature73
AICPA Professional Standards76
FASB Accounting Standards76
Technical Practice Aids78
Government Accounting Pronouncements78
Reading an APB Opinion, FASB Statement, or GASB Statement79
Discussion Questions81
Appendix A81
Chapter 7Other Research Tools83
Learning Objectives83
Manual Research Tools83
Accounting & Tax Index83
Accounting Trends & Techniques85
Financial Report Surveys85
Auditing and Accounting Manual85
Research Files of Public Accounting Firms87
FASB, AcSEC, EITF, and ASB Files87
General Business Research Tools88
Trade Directories88
Government Publications88
Statistical Sources88
Business Services88
International Services88
Computerized Research Tools88
National Automated Accounting Research System90
FASB's Financial Accounting Research System (FARS) for Windows92
Brief Tutorial for Using FARS93
Standard & Poor's Database Services99
Predicasts PROMPT99
Newsletters ASAP99
Information Access Company Online Databases99
AICPA's Electronic Body of Knowledge100
Discussion Questions101
Chapter 8Refining the Research Process102
Learning Objectives102
Method of Conducting Research102
Step 1Identify the Issue or Problem105
Step 2Collect Evidence106
Step 3Evaluate Results and Identify Alternatives113
Step 4Develop Conclusion114
Step 5Communicate Results115
Documentation of the Research Process115
Keeping Current115
Discussion Questions118
Appendix A118
Chapter 9Assurance Services Standards-Setting Environment and Professional Judgment121
Learning Objectives121
Assurance Services121
Consulting Services & Standards122
Attestation Services & Standards123
Auditing Standard-Setting Environment125
Auditing Standards126
Auditing Standard-Setting Process126
Benchmarking (Performance Measurement)130
Code of Professional Conduct131
Auditing in the Public Sector133
Accounting Services134
International Auditing135
Role of Judgment in Accounting and Auditing Research136
Economic Consequences137
Other Reference Sources137
Discussion Questions138
Chapter 10Introduction to Tax Research140
Learning Objectives140
Perspectives on Tax Research140
Tax Research Defined141
Steps in Conducting Tax Research143
Step 1Identifying and Refining the Tax Problem143
Steps 2 and 3Locating and Assessing Relevant Tax Authorities144
Step 4Reaching a Correct Solution144
Step 5Communicating Tax Conclusions144
Sources of Tax Authority146
Constitutional Foundation146
Legislative Sources of Tax Authority146
Administrative Sources of Tax Authority151
Judicial Sources of Tax Authority153
Evaluating Different Sources of Tax Authority159
Documenting Tax Research161
Computerized Tax Research Tools162
CD-ROM Systems162
Discussion Questions165
Chapter 11Fraud and Other Investigative Techniques167
Learning Objectives167
Definition of Fraud168
Types of Frauds169
The Fraud Triangle171
Overview of a Financial Fraud Examination173
Step 1Identify the Issue/Plan the Investigation174
Step 2Gather Evidence/The Investigation Phase175
Step 3Evaluate Evidence176
Step 4Report Findings176
Business Investigations177
Computer Usage and Fraud Investigations177
Data Mining Software178
Public Databases180
Fraud Investigation Regulations183
Discussion Questions184

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