| |
| |
| Preface | |
| |
| |
| About the Authors | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Appendix | |
| |
| |
| |
| Critical Thinking and Effective Writing Skills for the 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| Appendix. | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| Appendix. | |
| |
| |
| |
| Tax Research for Compliance and Tax Planning | |
| |
| |
| Learning Objectives | |
| |
| |
| Tax Research Goals | |
| |
| |
| Tax Research Challenges | |
| |
| |
| Tax Research Databases | |
| |
| |
| Primary Tax Authorities | |
| |
| |
| Steps in Conducting Tax Research | |
| |
| |
| Professional Standards For Tax Services | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| Appendix. | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| Appendix. | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| Discussion Questions | |
| |
| |
| Exercises | |
| |
| |
| Index | |