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| Preface | |
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| About the Author | |
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| Introduction to Professional Research | |
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| Learning Objectives | |
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| What is Research | |
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| Research Questions | |
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| Nature of Professional Research | |
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| Critical Thinking and Effective Communication | |
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| Economic Consequences of Standards Setting | |
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| Role of Research in the Accounting Firm | |
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| Research and the CPA Exam | |
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| Overview of the Research Process | |
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| Summary | |
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| Discussion Questions | |
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| Research Focus on the CPA Exam | |
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| Critical Thinking and Effective Writing Skills for the Professional Accountant | |
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| Learning Objectives | |
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| Critical Thinking Skills | |
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| Levels of Thinking | |
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| Universal Elements of Reasoning | |
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| An Example of Using Critical Thinking Skills | |
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| Effective Writing Skills | |
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| Punctuation Primer | |
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| Improved Writing Skills Required | |
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| Writing Effective Client Letters and E-Mails | |
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| Writing Memos to the File | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| Web-Based Professional Research | |
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| Learning Objectives | |
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| The Internet | |
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| Other Business and Accounting Web Sites | |
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| Internet Dangers Requiring Protective Measures | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| The Environment of Accounting Research | |
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| Learning Objectives | |
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| The Accounting Environment | |
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| SEC and the Standard-Setting Environment | |
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| Financial Accounting Standards Board | |
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| American Institute of Certified Public Accountants | |
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| Governmental Accounting Standards Board | |
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| Other Organizations Influencing Standard Setting | |
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| Generally Accepted Accounting Principles | |
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| Reading an Authoritative Pronouncement | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| Major Accounting Research Tools | |
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| Learning Objectives | |
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| Computerized Research Databases and Tools | |
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| Using a Database | |
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| FASB's Financial Accounting Research System (FARS) | |
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| The Research Process | |
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| Using FARS to Locate GAAP Authorities | |
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| Examples for Using FARS Online | |
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| SEC Accounting for Public Companies | |
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| SEC Regulations and Beyond | |
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| GASB's Government Accounting Research System (GARS) | |
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| Other Sources of Accounting Authorities | |
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| Cases to Practice Accounting Research | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| CPA Exam-Financial Accounting Simulations | |
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| Other Research Databases and Tools | |
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| Learning Objectives | |
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| Westlaw | |
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| Thomson ONE Banker | |
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| Thomson Research | |
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| Other Databases of Interest to Accountants | |
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| Evaluating Other Databases and Information | |
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| Miscellaneous Accounting and Research Tools | |
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| FASB, ACSEC, and EITF Files | |
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| General Business Research Tools | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| Tax Research for Compliance and Tax Planning | |
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| Learning Objectives | |
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| Tax Research Goals | |
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| Tax Research Challenges | |
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| Tax Research Databases | |
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| RIA Checkpoint | |
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| Primary Tax Authorities | |
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| Steps in Conducting Tax Research | |
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| Documenting Tax Research | |
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| AICPA Statements on Standards for Tax Services | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| Tax Research on the CPA Exam | |
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| Assurance Services and Auditing Research | |
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| Learning Objectives | |
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| Assurance Services | |
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| Auditing Standard-Setting Environment | |
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| Auditing Standard-Setting Process | |
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| Code of Professional Conduct | |
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| Auditing in the Public Sector | |
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| Accounting Services | |
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| International Auditing | |
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| Role of Judgment in Auditing and Accounting Research | |
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| Economic Consequences | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| CPA Exam Audit Simulation | |
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| Refining the Research Process | |
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| Learning Objectives | |
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| Method of Conducting Research | |
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| Lessons Learned and Research on the CPA Exam | |
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| Remaining Current | |
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| International Complexities | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| Common Abbreviations Used in Accounting, Tax, and Auditing Citations | |
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| Fraud and Other Investigative Techniques | |
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| Learning Objectives | |
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| Definition of Fraud | |
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| Types of Fraud | |
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| The Fraud Triangle | |
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| Overview of a Financial Fraud Examination | |
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| Business Investigations | |
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| Computer Technology in Fraud Investigations | |
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| Fraud Investigation Regulations | |
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| Summary | |
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| Discussion Questions | |
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| Exercises | |
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| Index | |