{"product_id":"accounting-and-auditing-research-isbn-9781119698135","title":"Accounting and Auditing Research","description":"\u003cp\u003e\u003ci\u003eAccounting and Auditing Research, 10th Edition \u003c\/i\u003eprepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis.\u003c\/p\u003e \u003cp\u003eThe authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.\u003c\/p\u003e \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAbout the Authors xiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 \u003c\/b\u003e\u003cb\u003eIntroduction to Applied Professional Research 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat is Research? 2\u003c\/p\u003e \u003cp\u003eResearch Questions 3\u003c\/p\u003e \u003cp\u003eNature of Professional Research 5\u003c\/p\u003e \u003cp\u003eCritical Thinking and Effective Communication 6\u003c\/p\u003e \u003cp\u003eEconomic Consequences of Standards Setting 7\u003c\/p\u003e \u003cp\u003eRole of Research in the Accounting Firm 7\u003c\/p\u003e \u003cp\u003eSkills Needed for the CPA Exam and Practice 9\u003c\/p\u003e \u003cp\u003eOverview of the Research Process 11\u003c\/p\u003e \u003cp\u003eStep One: Identify the Relevant Facts and Issues 11\u003c\/p\u003e \u003cp\u003eStep Two: Collect the Evidence 12\u003c\/p\u003e \u003cp\u003eStep Three: Analyze the Results and Identify the Alternatives 13\u003c\/p\u003e \u003cp\u003eStep Four: Develop a Conclusion 14\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Results 14\u003c\/p\u003e \u003cp\u003eData Analytics\/Emerging Technologies in Accounting and Auditing Research 14\u003c\/p\u003e \u003cp\u003eSummary 16\u003c\/p\u003e \u003cp\u003eDiscussion Questions 16\u003c\/p\u003e \u003cp\u003eExercises 17\u003c\/p\u003e \u003cp\u003eAppendix: Research Focus on the CPA Exam 18\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 \u003c\/b\u003e\u003cb\u003eCritical Thinking and Effective Writing Skills for the Professional Accountant 22\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCritical Thinking Skills 22\u003c\/p\u003e \u003cp\u003eLevels of Thinking 24\u003c\/p\u003e \u003cp\u003eUniversal Elements of Reasoning 27\u003c\/p\u003e \u003cp\u003eAn Example of Using Critical Thinking Skills 28\u003c\/p\u003e \u003cp\u003eEffective Writing Skills 29\u003c\/p\u003e \u003cp\u003eWriting as a Process 30\u003c\/p\u003e \u003cp\u003ePunctuation Primer 31\u003c\/p\u003e \u003cp\u003eImproved Writing Skills Required 34\u003c\/p\u003e \u003cp\u003eActive Voice 34\u003c\/p\u003e \u003cp\u003eShort Sentences 34\u003c\/p\u003e \u003cp\u003eDefinite, Concrete, Everyday Language 35\u003c\/p\u003e \u003cp\u003eTabular Presentation 35\u003c\/p\u003e \u003cp\u003eLimited Jargon and Technical Terms 35\u003c\/p\u003e \u003cp\u003eNo Multiple Negatives 36\u003c\/p\u003e \u003cp\u003eElements of Plain English 36\u003c\/p\u003e \u003cp\u003eWriting Effective Texts, e-mails, and Letters 37\u003c\/p\u003e \u003cp\u003eWriting Memos to the File 38\u003c\/p\u003e \u003cp\u003eSummary 39\u003c\/p\u003e \u003cp\u003eDiscussion Questions 39\u003c\/p\u003e \u003cp\u003eExercises 40\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 \u003c\/b\u003e\u003cb\u003eThe Environment of Accounting Research 43\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Accounting Environment 43\u003c\/p\u003e \u003cp\u003eThe SEC and the Standard-Setting Environment 44\u003c\/p\u003e \u003cp\u003eRules-Based vs. Principles-Based Accounting Standards 46\u003c\/p\u003e \u003cp\u003eFinancial Accounting Standards Board 46\u003c\/p\u003e \u003cp\u003eFASB Strives to Simplify Standards 48\u003c\/p\u003e \u003cp\u003eContent of Authorities 48\u003c\/p\u003e \u003cp\u003eFASB Due Process 49\u003c\/p\u003e \u003cp\u003eFASB Conceptual Framework Project 51\u003c\/p\u003e \u003cp\u003eStatements of Financial Accounting Concepts Nos. 1–8 52\u003c\/p\u003e \u003cp\u003eAmerican Institute of Certified Public Accountants (AICPA) 52\u003c\/p\u003e \u003cp\u003eGovernmental Accounting Standards Board 53\u003c\/p\u003e \u003cp\u003eOther Organizations Influencing Standard Setting 55\u003c\/p\u003e \u003cp\u003eU.S. Generally Accepted Accounting Principles (U.S. GAAP) 57\u003c\/p\u003e \u003cp\u003eThe FASB Accounting Standards Codification\u003csup\u003eTM\u003c\/sup\u003e 58\u003c\/p\u003e \u003cp\u003eUsing Authoritative Support 59\u003c\/p\u003e \u003cp\u003eReading an Authoritative Pronouncement 60\u003c\/p\u003e \u003cp\u003eAccounting Choices Have Economic Consequences 62\u003c\/p\u003e \u003cp\u003eSummary 62\u003c\/p\u003e \u003cp\u003eDiscussion Questions 63\u003c\/p\u003e \u003cp\u003eExercises 63\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 \u003c\/b\u003e\u003cb\u003eFinancial Accounting Research Tools 65\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting Research Online 66\u003c\/p\u003e \u003cp\u003eDatabase Research Strategies 66\u003c\/p\u003e \u003cp\u003eStep One: Define the Information Needed 66\u003c\/p\u003e \u003cp\u003eStep Two: Determine the Sources to Search 66\u003c\/p\u003e \u003cp\u003eStep Three: Use Appropriate Search Methods 67\u003c\/p\u003e \u003cp\u003eStep Four: View the Results and Manage the Information 67\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Search Results 67\u003c\/p\u003e \u003cp\u003eFASB Accounting Standards Codification\u003csup\u003eTM\u003c\/sup\u003e Research System 67\u003c\/p\u003e \u003cp\u003eThe Research Process 68\u003c\/p\u003e \u003cp\u003eLocating U.S. GAAP Using the Codification 72\u003c\/p\u003e \u003cp\u003eExamples Using the Codification 72\u003c\/p\u003e \u003cp\u003eSEC Accounting for Public Companies 73\u003c\/p\u003e \u003cp\u003eSEC Regulations and Sources 74\u003c\/p\u003e \u003cp\u003eThe SEC’s Published Views and Interpretations 74\u003c\/p\u003e \u003cp\u003eSEC Staff Policy\/Interpretations 75\u003c\/p\u003e \u003cp\u003eAccessing SEC Filings and Regulations 77\u003c\/p\u003e \u003cp\u003eCases to Practice Accounting Research 78\u003c\/p\u003e \u003cp\u003eData Analytics for the Accounting Researcher 79\u003c\/p\u003e \u003cp\u003eSummary 80\u003c\/p\u003e \u003cp\u003eDiscussion Questions 80\u003c\/p\u003e \u003cp\u003eExercises 81\u003c\/p\u003e \u003cp\u003eKnowledge Busters: The Codification 84\u003c\/p\u003e \u003cp\u003eAppendix: CPA Exam—Financial Accounting Simulations 89\u003c\/p\u003e \u003cp\u003eDocument Review Simulation 93\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 \u003c\/b\u003e\u003cb\u003eThe Environment of International Research 95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternational Accounting Environment 95\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards Board (IASB) 97\u003c\/p\u003e \u003cp\u003eIASB Authorities 99\u003c\/p\u003e \u003cp\u003eIASB Due Process 100\u003c\/p\u003e \u003cp\u003eInterpretations Committee Due Process 101\u003c\/p\u003e \u003cp\u003eIASB’s Conceptual Framework 102\u003c\/p\u003e \u003cp\u003ePrinciples-Based Accounting Standards 102\u003c\/p\u003e \u003cp\u003eIFRS Funding Regulation, and Enforcement 103\u003c\/p\u003e \u003cp\u003eInternational Financial Reporting Standards (IFRS) Research 105\u003c\/p\u003e \u003cp\u003eIFRS Hierarchy 105\u003c\/p\u003e \u003cp\u003eElectronic International Financial Reporting Standards (eIFRS) 105\u003c\/p\u003e \u003cp\u003eSummary 107\u003c\/p\u003e \u003cp\u003eDiscussion Questions 107\u003c\/p\u003e \u003cp\u003eExercises 108\u003c\/p\u003e \u003cp\u003eKnowledge Busters 109\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 \u003c\/b\u003e\u003cb\u003eOther Research Databases and Tools 111\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOther Database Research Strategies 111\u003c\/p\u003e \u003cp\u003eStep One: Define the Information Needed 112\u003c\/p\u003e \u003cp\u003eStep Two: Determine the Sources to Search 112\u003c\/p\u003e \u003cp\u003eStep Three: Use Search Techniques and Tools 113\u003c\/p\u003e \u003cp\u003eStep Four: View the Results and Manage the Information 114\u003c\/p\u003e \u003cp\u003eLeading Publishers of Global Financial Information 115\u003c\/p\u003e \u003cp\u003eCommercial Accounting Databases and Tools 115\u003c\/p\u003e \u003cp\u003eU.S. Accounting Research Tools 117\u003c\/p\u003e \u003cp\u003eU.S. Government Accounting Databases 118\u003c\/p\u003e \u003cp\u003eFinancial Research Databases 120\u003c\/p\u003e \u003cp\u003eS\u0026amp;P Capital IQ 121\u003c\/p\u003e \u003cp\u003eMergent Online 122\u003c\/p\u003e \u003cp\u003eOther Financial Databases and Sources 123\u003c\/p\u003e \u003cp\u003eResearch Challenges for Business Research 124\u003c\/p\u003e \u003cp\u003eBusiness Research Databases and Tools 124\u003c\/p\u003e \u003cp\u003eArticle Index Sources 125\u003c\/p\u003e \u003cp\u003eOther Specialized Research 125\u003c\/p\u003e \u003cp\u003eMassive Legal Research Databases 126\u003c\/p\u003e \u003cp\u003eLexisNexis Database Products 127\u003c\/p\u003e \u003cp\u003eWestlaw Database Products 128\u003c\/p\u003e \u003cp\u003eRecent Legal Database Competitors 129\u003c\/p\u003e \u003cp\u003eSummary 129\u003c\/p\u003e \u003cp\u003eDiscussion Questions 130\u003c\/p\u003e \u003cp\u003eExercises 130\u003c\/p\u003e \u003cp\u003eKnowledge Busters 132\u003c\/p\u003e \u003cp\u003eAppendix 6A-1: Website Addresses 132\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 \u003c\/b\u003e\u003cb\u003eTax Research for Compliance and Tax Planning 135\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTax Planning Concepts and Tax Research Goals 135\u003c\/p\u003e \u003cp\u003eTax Research Goals 136\u003c\/p\u003e \u003cp\u003eTax Research Challenges 137\u003c\/p\u003e \u003cp\u003eSpecialized Tax Research Databases 138\u003c\/p\u003e \u003cp\u003eThomson Reuters Checkpoint 139\u003c\/p\u003e \u003cp\u003ePrimary Tax Authorities 139\u003c\/p\u003e \u003cp\u003eThe Code 140\u003c\/p\u003e \u003cp\u003eTreasury Regulations 142\u003c\/p\u003e \u003cp\u003eRevenue Rulings and Revenue Procedures 144\u003c\/p\u003e \u003cp\u003eLesser Administrative Sources (Nonprecedential) 145\u003c\/p\u003e \u003cp\u003eU.S. Tax Court 146\u003c\/p\u003e \u003cp\u003eOther Judicial Sources of Authority 147\u003c\/p\u003e \u003cp\u003eSteps in Conducting Tax Research 148\u003c\/p\u003e \u003cp\u003eStep One: Investigate the Facts and Identify the Issues 148\u003c\/p\u003e \u003cp\u003eStep Two: Collect the Appropriate Authorities 148\u003c\/p\u003e \u003cp\u003eStep Three: Analyze the Research 151\u003c\/p\u003e \u003cp\u003eStep Four: Develop the Reasoning and Conclusion 154\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Results 154\u003c\/p\u003e \u003cp\u003eEvolving Professional Concerns and Changes 156\u003c\/p\u003e \u003cp\u003eProfessional Standards for Tax Services 158\u003c\/p\u003e \u003cp\u003eData Analytics in Tax Research 159\u003c\/p\u003e \u003cp\u003eSummary 160\u003c\/p\u003e \u003cp\u003eDiscussion Questions 160\u003c\/p\u003e \u003cp\u003eExercises 161\u003c\/p\u003e \u003cp\u003eKnowledge Busters 164\u003c\/p\u003e \u003cp\u003eAppendix 7A-1: Website Addresses 165\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 \u003c\/b\u003e\u003cb\u003eAssurance Services and Auditing Research 166\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAssurance Services 167\u003c\/p\u003e \u003cp\u003eConsulting Services and Standards 167\u003c\/p\u003e \u003cp\u003eAttestation Services and Standards 169\u003c\/p\u003e \u003cp\u003eAuditing Standard-Setting Environment 171\u003c\/p\u003e \u003cp\u003eAuditing Standard-Setting Process 171\u003c\/p\u003e \u003cp\u003ePublic Company Accounting Oversight Board (PCAOB) 172\u003c\/p\u003e \u003cp\u003eAuditing Standards Board (ASB) 173\u003c\/p\u003e \u003cp\u003eInternational Auditing and Assurance Standards Board (IAASB) 177\u003c\/p\u003e \u003cp\u003eAICPA Online Professional Library 177\u003c\/p\u003e \u003cp\u003eAICPA Code of Professional Conduct 178\u003c\/p\u003e \u003cp\u003eAuditing Standards in the Public Sector 182\u003c\/p\u003e \u003cp\u003eThomson Reuters Checkpoint 182\u003c\/p\u003e \u003cp\u003eCompilation and Review Services 184\u003c\/p\u003e \u003cp\u003eRole of Judgment and Professional Skepticism in Accounting and Auditing 186\u003c\/p\u003e \u003cp\u003eEconomic Consequences 187\u003c\/p\u003e \u003cp\u003eData Analytics\/Emerging Technologies in Auditing Research 187\u003c\/p\u003e \u003cp\u003eSummary 188\u003c\/p\u003e \u003cp\u003eDiscussion Questions 188\u003c\/p\u003e \u003cp\u003eExercises 189\u003c\/p\u003e \u003cp\u003eKnowledge Busters 190\u003c\/p\u003e \u003cp\u003eAppendix: CPA Exam Audit Simulation 191\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 \u003c\/b\u003e\u003cb\u003eRefining the Research Process 193\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMethod for Conducting Research 193\u003c\/p\u003e \u003cp\u003eStep One: Identify the Issues or Problems 195\u003c\/p\u003e \u003cp\u003eStep Two: Collect the Evidence 197\u003c\/p\u003e \u003cp\u003eStep Three: Analyze the Results and Identify Alternatives 201\u003c\/p\u003e \u003cp\u003eStep Four: Develop a Conclusion 202\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Results 203\u003c\/p\u003e \u003cp\u003eRemain Current in Knowledge and Skills 204\u003c\/p\u003e \u003cp\u003eComplexities in Practice 205\u003c\/p\u003e \u003cp\u003eDeveloping Professional Skills Needed for Practice 206\u003c\/p\u003e \u003cp\u003eSummary 207\u003c\/p\u003e \u003cp\u003eDiscussion Questions 207\u003c\/p\u003e \u003cp\u003eExercises 208\u003c\/p\u003e \u003cp\u003eKnowledge Busters 209\u003c\/p\u003e \u003cp\u003eAppendix 9A-1: Certifications and Associations for Accounting, Auditing, and Tax 210\u003c\/p\u003e \u003cp\u003eAppendix 9A-2: Research Sources from AICPA, FASB, PCAOB, and Others 211\u003c\/p\u003e \u003cp\u003eAppendix 9A-3: Abbreviations for International, Canadian, and U.K. Standards 213\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 \u003c\/b\u003e\u003cb\u003eForensic Accounting Research 216\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eForensic Accounting Standards 217\u003c\/p\u003e \u003cp\u003eDefinition of Fraud 218\u003c\/p\u003e \u003cp\u003eTypes of Fraud 218\u003c\/p\u003e \u003cp\u003eThe Fraud Triangle 219\u003c\/p\u003e \u003cp\u003eOverview of a Financial Statement Fraud Examination 222\u003c\/p\u003e \u003cp\u003eStep One: Identify the Issue and Plan the Investigation 223\u003c\/p\u003e \u003cp\u003eStep Two: Gather the Evidence and Complete the Investigation Phase 223\u003c\/p\u003e \u003cp\u003eStep Three: Evaluate the Evidence 224\u003c\/p\u003e \u003cp\u003eStep Four: Report Findings to Management or Legal Counsel 224\u003c\/p\u003e \u003cp\u003eBusiness Investigations 225\u003c\/p\u003e \u003cp\u003eComputer Technology in Fraud Investigations 225\u003c\/p\u003e \u003cp\u003eData-Mining Software 226\u003c\/p\u003e \u003cp\u003eData Analytics 227\u003c\/p\u003e \u003cp\u003eMindBridge Ai Auditor 228\u003c\/p\u003e \u003cp\u003ePublic Databases 230\u003c\/p\u003e \u003cp\u003eCourthouse Records 230\u003c\/p\u003e \u003cp\u003eCompany Records 231\u003c\/p\u003e \u003cp\u003eOnline Databases 232\u003c\/p\u003e \u003cp\u003eThe Internet 232\u003c\/p\u003e \u003cp\u003eInstant Checkmate (www.instantcheckmate.com) 232\u003c\/p\u003e \u003cp\u003eZoominfo.com (www.zoominfo.com) 233\u003c\/p\u003e \u003cp\u003eOther Websites 233\u003c\/p\u003e \u003cp\u003eFraud Investigation Regulations 233\u003c\/p\u003e \u003cp\u003eSummary 233\u003c\/p\u003e \u003cp\u003eDiscussion Questions 233\u003c\/p\u003e \u003cp\u003eExercises 234\u003c\/p\u003e \u003cp\u003eKnowledge Busters 234\u003c\/p\u003e \u003cp\u003eIndex I-1\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988653687013,"sku":"NP9781119698135","price":107.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119698135.jpg?v=1761781129","url":"https:\/\/k12savings.com\/es\/products\/accounting-and-auditing-research-isbn-9781119698135","provider":"K12savings","version":"1.0","type":"link"}