{"product_id":"accounting-and-auditing-research-and-databases-isbn-9781118334423","title":"Accounting and Auditing Research and Databases","description":"\u003cb\u003eThe easy-to-use, do-it-yourself desk accounting and auditing research database\u003c\/b\u003e  \u003cp\u003eFASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eHighlights each specific database\u003c\/li\u003e \u003cli\u003eStep-by-step guidance to research resources\u003c\/li\u003e \u003cli\u003eExplains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS\u003c\/li\u003e \u003cli\u003eEnables you to understand accounting and auditing research to reach solutions\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003ci\u003eAccounting and Auditing Research \u0026amp; Databases: A Practitioner's Desk Reference\u003c\/i\u003e focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.\u003c\/p\u003e  \u003cp\u003ePreface xiii\u003c\/p\u003e \u003cp\u003eAcknowledgments xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 An Introduction to Applied Professional Research 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Is Research? 2\u003c\/p\u003e \u003cp\u003eResearch Questions 4\u003c\/p\u003e \u003cp\u003eThe Nature of Professional Research 7\u003c\/p\u003e \u003cp\u003eCritical Thinking and Effective Communication 9\u003c\/p\u003e \u003cp\u003eThe Economic Consequences of Standard Setting 14\u003c\/p\u003e \u003cp\u003eThe Role of Research in the Accounting Firm 15\u003c\/p\u003e \u003cp\u003eRemaining Current in Knowledge and Skills 27\u003c\/p\u003e \u003cp\u003eInternational Complexities in Practice 29\u003c\/p\u003e \u003cp\u003eSummary 29\u003c\/p\u003e \u003cp\u003eNotes 30\u003c\/p\u003e \u003cp\u003eAppendix: Abbreviations Commonly Used in Citations 31\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 The Environment of U.S. Research\u003c\/b\u003e\u003cb\u003e—\u003c\/b\u003e\u003cb\u003ethe SEC and the FASB 37\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Accounting Environment 37\u003c\/p\u003e \u003cp\u003eSEC Accounting for Public Companies 38\u003c\/p\u003e \u003cp\u003eAmerican Institute of Certified Public Accountants (AICPA) 47\u003c\/p\u003e \u003cp\u003eU.S. Generally Accepted Accounting Principles (U.S. GAAP) 49\u003c\/p\u003e \u003cp\u003eThe Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force 52\u003c\/p\u003e \u003cp\u003eThe Levels of U.S. GAAP and FASB\u003c\/p\u003e \u003cp\u003eAccounting Standards Codification 61\u003c\/p\u003e \u003cp\u003eLocating U.S. GAAP 65\u003c\/p\u003e \u003cp\u003eThe FASB Accounting Standards Codification Research System (the Codification) 65\u003c\/p\u003e \u003cp\u003eCodification Access 66\u003c\/p\u003e \u003cp\u003eNavigating the Codification 68\u003c\/p\u003e \u003cp\u003eThe Research Process 73\u003c\/p\u003e \u003cp\u003eEmail, Print, and Copy\/Paste Functions 81\u003c\/p\u003e \u003cp\u003eSummary 85\u003c\/p\u003e \u003cp\u003eNotes 85\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 The Environment of International Research 87\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe International Accounting Environment 87\u003c\/p\u003e \u003cp\u003eOther Regional and National Standard-Setting\u003c\/p\u003e \u003cp\u003eBodies and Organizations In fluencing IFRS 94\u003c\/p\u003e \u003cp\u003eIASB Authorities 95\u003c\/p\u003e \u003cp\u003eThe IASB’s Conceptual Framework 101\u003c\/p\u003e \u003cp\u003eIFRS Funding, Regulation, and Enforcement 103\u003c\/p\u003e \u003cp\u003eInternational Financial Reporting Standards (IFRS) Research 106\u003c\/p\u003e \u003cp\u003eSummary 119\u003c\/p\u003e \u003cp\u003eNotes 120\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Other Research Databases and Tools 121\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGovernmental Accounting Sources (FASAB and GASB) 121\u003c\/p\u003e \u003cp\u003eOther Databases for Accounting Authorities 127\u003c\/p\u003e \u003cp\u003eResearching Industries and Companies 131\u003c\/p\u003e \u003cp\u003eIndustry Research 133\u003c\/p\u003e \u003cp\u003eMajor Databases 135\u003c\/p\u003e \u003cp\u003eResearching Corporate News 149\u003c\/p\u003e \u003cp\u003eResearch Tools 154\u003c\/p\u003e \u003cp\u003eResearch Strategies 156\u003c\/p\u003e \u003cp\u003eSummary 157\u003c\/p\u003e \u003cp\u003eAppendix 1: Checklist for Industry Research 158\u003c\/p\u003e \u003cp\u003eAppendix 2: Checklist for Company Research 159\u003c\/p\u003e \u003cp\u003eAppendix 3: Websites 160\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Tax Research for Compliance and Tax Planning 163\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTax Research Databases 164\u003c\/p\u003e \u003cp\u003eThe Internal Revenue Code 170\u003c\/p\u003e \u003cp\u003eTreasury Regulations 172\u003c\/p\u003e \u003cp\u003eOther Administrative Authorities 174\u003c\/p\u003e \u003cp\u003eJudicial Sources 180\u003c\/p\u003e \u003cp\u003eOriginal Jurisdiction Courts 183\u003c\/p\u003e \u003cp\u003eSteps in Conducting Tax Research 185\u003c\/p\u003e \u003cp\u003eThe Tax Research Environment 196\u003c\/p\u003e \u003cp\u003eRegulation of Tax Professionals 211\u003c\/p\u003e \u003cp\u003eSummary 212\u003c\/p\u003e \u003cp\u003eNotes 213\u003c\/p\u003e \u003cp\u003eAppendix: Selected Tax Websites 213\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Assurance\/Auditing Research 215\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 215\u003c\/p\u003e \u003cp\u003eAssurance Services 216\u003c\/p\u003e \u003cp\u003eConsulting Services and Standards 217\u003c\/p\u003e \u003cp\u003eAuditing Standard-Setting Environment 218\u003c\/p\u003e \u003cp\u003eAuditing Standard-Setting Process 228\u003c\/p\u003e \u003cp\u003eAICPA Code of Professional Conduct 231\u003c\/p\u003e \u003cp\u003eAuditing Standards in the Public Sector 236\u003c\/p\u003e \u003cp\u003eCompilation and Review Services 238\u003c\/p\u003e \u003cp\u003eRole of Judgment in Accounting and Auditing 239\u003c\/p\u003e \u003cp\u003eEconomic Consequences 240\u003c\/p\u003e \u003cp\u003eSummary 241\u003c\/p\u003e \u003cp\u003eNotes 241\u003c\/p\u003e \u003cp\u003eAbout the Authors 243\u003c\/p\u003e \u003cp\u003eIndex 247\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eTHOMAS R. WEIRICH, P\u003csmall\u003eH\u003c\/small\u003eD, CPA\u003c\/b\u003e, is the Jerry and Felicia Campbell Endowed Professor of Accounting at Central Michigan University and former chair of its School of Accounting. He has served in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission; as a consultant to the Public Oversight Board’s Panel on Audit Effectiveness; and as an expert witness for the SEC and several other organizations. He has written numerous articles in professional journals. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eNATALIE TATIANA CHURYK, P\u003csmall\u003eH\u003c\/small\u003eD, CPA\u003c\/b\u003e, is the Caterpillar Professor of Accountancy at Northern Illinois University. She is a contributor to the annual \u003ci\u003eWiley CPA Exam Review: Financial Accounting and Reporting\u003c\/i\u003e and \u003ci\u003eWiley Focus Notes: Financial Accounting and Reporting\u003c\/i\u003e. A frequent contributor to academic and professional journals, Dr. Churyk has received research grants from PricewaterhouseCoopers and the Institute of Management Accountants.  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eTHOMAS C. PEARSON, LLM, JD, MBA, CPA\u003c\/b\u003e, is a Professor of Accounting at the University of Hawaii at Manoa and former director of its School of Accountancy. Pearson has published a number of articles in professional and leading academic accounting journals and has won numerous teaching awards.   \u003c\/p\u003e\u003cp\u003eAnswering the need for an accessible, hands-on reference book, \u003ci\u003eAccounting \u0026amp; Auditing Research and Databases: Practitioner’s Desk Reference\u003c\/i\u003e provides CPAs, accountants, and finance professionals with an invaluable guide to practical, professional research.  \u003c\/p\u003e\u003cp\u003eWritten by an esteemed team of accounting professors and CPAs, \u003ci\u003eAccounting \u0026amp; Auditing Research and Databases\u003c\/i\u003e provides professionals with the tools to effectively and efficiently research auditing methodologies and databases. Highlighting online databases, supplemented with information on essential tools for research and analysis, this handy desk reference enables practitioners\/researchers to discover justifiable authoritative solutions to accounting or auditing problems.  \u003c\/p\u003e\u003cp\u003eFeaturing extensive discussions of the FASB and IASB structures, including the advisory boards, detailed research methods for the Codification and eIFRS, tax research sources, and types of audits, \u003ci\u003eAccounting \u0026amp; Auditing Research and Databases\u003c\/i\u003e examines: \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eA complete overview of the research process\u003c\/li\u003e \u003cli\u003eFinancial research in the United States through the impact of the FASB and SEC\u003c\/li\u003e \u003cli\u003eInternational research through the IASB\u003c\/li\u003e \u003cli\u003eInternational Financial Reporting Standards (IFRS) research\u003c\/li\u003e \u003cli\u003eResearching industries and companies\u003c\/li\u003e \u003cli\u003eTax research for compliance and tax planning\u003c\/li\u003e \u003cli\u003eOriginal jurisdiction courts\u003c\/li\u003e \u003cli\u003eSteps in conducting tax research\u003c\/li\u003e \u003cli\u003eAssurance and auditing research\u003c\/li\u003e \u003cli\u003eA search example utilizing the SEC’s Edgar database\u003c\/li\u003e \u003cli\u003eSEC accounting for public companies\u003c\/li\u003e \u003cli\u003eThe Levels of U.S. GAAP and FASB Accounting Standards Codification\u003csup\u003e™\u003c\/sup\u003e\n\u003c\/li\u003e \u003cli\u003ePublic Company Accounting Oversight Board\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988653326565,"sku":"NP9781118334423","price":85.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118334423.jpg?v=1761781129","url":"https:\/\/k12savings.com\/es\/products\/accounting-and-auditing-research-and-databases-isbn-9781118334423","provider":"K12savings","version":"1.0","type":"link"}