{"product_id":"accounting-and-auditing-research-isbn-9781394304707","title":"Accounting and Auditing Research","description":"\u003cp\u003e\u003cb\u003eProvides clear and accessible coverage of effective research solutions in a broad range of practical\u003c\/b\u003e \u003cb\u003eapplications\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003ci\u003eAccounting and Auditing Research: Tools and Strategies \u003c\/i\u003eequips students and early-stage practitioners with the essential research skills to navigate complex problems by finding authoritative, justifiable solutions. Now in its eleventh edition, this comprehensive textbook thoroughly covers the research methodologies, databases, and auditing tools needed to tackle financial accounting, business auditing, tax planning, and a variety of modern challenges such as fraud detection and sustainability assurance. \u003c\/p\u003e\u003cp\u003eWith a clear, step-by-step approach, \u003ci\u003eAccounting and Auditing Research\u003c\/i\u003e walks readers through all key areas of the research process, supported by expert tips, informational boxes, hands-on exercises, and real-world applications in each chapter. Throughout the text, the expertly structured pedagogy enhances critical thinking and strengthens writing skills to ensure readers are prepared for professional roles and industry certifications. \u003c\/p\u003e\u003cp\u003e\u003ci\u003eAccounting and Auditing Research: Tools and Strategies \u003c\/i\u003eis ideal for intermediate, advanced, and specialized courses in the subject, ensuring undergraduate and graduate students are well-prepared for professional roles and industry certifications. It is also ideal for in-house training programs and early-stage practitioners looking to develop their professional skills. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eNew to this Edition:\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eNew chapter on Artificial Intelligence (AI) in accounting and auditing research, with practical examples and exercises\u003c\/li\u003e \u003cli\u003eIntegration of AI applications throughout, with dedicated questions and cases in every chapter\u003c\/li\u003e \u003cli\u003eNew content on international accounting standards, including sustainability accounting\u003c\/li\u003e \u003cli\u003eNew “Research Tips” and “Quick Facts,” boxes \u003c\/li\u003e \u003cli\u003eImproved readability to increase comprehension and retention\u003c\/li\u003e \u003cli\u003eEnhanced problems and cases for more effective student engagement and skill development\u003c\/li\u003e \u003cli\u003eUpdated guidance on the use of ACL, IDEA, Mindbridge AI, and other key research tools \u003c\/li\u003e \u003cli\u003eAdditional problems, case studies, figures, charts, and diagrams\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003e\u003cb\u003eWiley Advantage:\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eProvides clear and systematic guidance on conducting professional accounting and auditing research\u003c\/li\u003e \u003cli\u003eEmphasizes practical skill development to prepare students for modern accounting challenges \u003c\/li\u003e \u003cli\u003eCovers both well-established strategies and cutting-edge technologies, including AI-driven tools\u003c\/li\u003e \u003cli\u003eOffers complete and up-to-date coverage of key databases, audit software, and research systems such as AICPA, FASB, and IDEA\u003c\/li\u003e \u003cli\u003eContains end-of-chapter discussion questions and hands-on exercises to support deeper understanding\u003c\/li\u003e \u003cli\u003eIncludes a companion website with a solutions manual, presentation slides, and additional teaching resources\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eAbout the Authors xiii\u003c\/p\u003e \u003cp\u003ePreface xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Introduction 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 10\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 12\u003c\/p\u003e \u003cp\u003eStep Four: Develop a Conclusion 13\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Results 13\u003c\/p\u003e \u003cp\u003eData Analytics\/AI in Accounting and Auditing Research 14\u003c\/p\u003e \u003cp\u003eSummary 15\u003c\/p\u003e \u003cp\u003eDiscussion Questions 16\u003c\/p\u003e \u003cp\u003eExercises 17\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 AI’s Impact on Accounting and Auditing Research 18\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBrief History of AI 19\u003c\/p\u003e \u003cp\u003eEmergence of Generative AI 20\u003c\/p\u003e \u003cp\u003eLarge Language Models (LLMs): Development and Types 20\u003c\/p\u003e \u003cp\u003eLimitations and Ethical Concerns of LLMs 21\u003c\/p\u003e \u003cp\u003eHallucinations in LLMs 21\u003c\/p\u003e \u003cp\u003ePerformance Limitations 22\u003c\/p\u003e \u003cp\u003eBiases in Training Data 22\u003c\/p\u003e \u003cp\u003eEthical Concerns and Responsible Use 22\u003c\/p\u003e \u003cp\u003eLegal Considerations 22\u003c\/p\u003e \u003cp\u003eLack of Transparency 23\u003c\/p\u003e \u003cp\u003eApplications of Generative AI 24\u003c\/p\u003e \u003cp\u003eText Generation Translation and Summarization Through LLMs 24\u003c\/p\u003e \u003cp\u003eSignificance of User-Friendly Interfaces in LLM Accessibility 25\u003c\/p\u003e \u003cp\u003eRevolutionizing the Accounting Landscape 25\u003c\/p\u003e \u003cp\u003eEffective Prompts Engineering 26\u003c\/p\u003e \u003cp\u003eGeneral Tips for Prompt Engineering 26\u003c\/p\u003e \u003cp\u003eEngineering Prompts for Accounting 27\u003c\/p\u003e \u003cp\u003eCurrent Regulations of AI 29\u003c\/p\u003e \u003cp\u003eSummary 30\u003c\/p\u003e \u003cp\u003eDiscussion Questions 30\u003c\/p\u003e \u003cp\u003eExercises 31\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Critical Thinking and Effective Writing Skills for the Professional Accountant 32\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCritical Thinking Skills 32\u003c\/p\u003e \u003cp\u003eLevels of Thinking 34\u003c\/p\u003e \u003cp\u003eUniversal Elements of Reasoning 37\u003c\/p\u003e \u003cp\u003eAn Example of Using Critical Thinking Skills 38\u003c\/p\u003e \u003cp\u003eEffective Writing Skills 39\u003c\/p\u003e \u003cp\u003eWriting as a Process 40\u003c\/p\u003e \u003cp\u003ePunctuation Primer 41\u003c\/p\u003e \u003cp\u003eImproved Writing Skills Required 41\u003c\/p\u003e \u003cp\u003eActive Voice 43\u003c\/p\u003e \u003cp\u003eShort Sentences 43\u003c\/p\u003e \u003cp\u003eDefinite Concrete Everyday Language 43\u003c\/p\u003e \u003cp\u003eTabular Presentation 44\u003c\/p\u003e \u003cp\u003eLimited Jargon and Technical Terms 44\u003c\/p\u003e \u003cp\u003eNo Multiple Negatives 44\u003c\/p\u003e \u003cp\u003eElements of Plain English 45\u003c\/p\u003e \u003cp\u003eWriting Effective Texts e-mails and Letters 45\u003c\/p\u003e \u003cp\u003eWriting Memos to the File 46\u003c\/p\u003e \u003cp\u003eAI’s Impact on Communication 48\u003c\/p\u003e \u003cp\u003eSummary 48\u003c\/p\u003e \u003cp\u003eDiscussion Questions 49\u003c\/p\u003e \u003cp\u003eExercises 49\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 The Environment of Accounting Research 52\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Accounting Environment 52\u003c\/p\u003e \u003cp\u003eThe SEC and the Standard-Setting Environment 53\u003c\/p\u003e \u003cp\u003eRules-Based vs. Principles-Based Accounting Standards 55\u003c\/p\u003e \u003cp\u003eFinancial Accounting Standards Board 56\u003c\/p\u003e \u003cp\u003eFASB Strives to Simplify Standards 57\u003c\/p\u003e \u003cp\u003eContent of Authorities 57\u003c\/p\u003e \u003cp\u003eFASB Due Process 59\u003c\/p\u003e \u003cp\u003eFASB Conceptual Framework Project 61\u003c\/p\u003e \u003cp\u003eStatements of Financial Accounting Concepts Nos. 1–8 61\u003c\/p\u003e \u003cp\u003eAmerican Institute of Certified Public Accountants (AICPA) 62\u003c\/p\u003e \u003cp\u003eGovernmental Accounting Standards Board 63\u003c\/p\u003e \u003cp\u003eOther Organizations Influencing Standard Setting 65\u003c\/p\u003e \u003cp\u003eU.S. Generally Accepted Accounting Principles (U.S. GAAP) 67\u003c\/p\u003e \u003cp\u003eThe FASB Accounting Standards Codification TM 68\u003c\/p\u003e \u003cp\u003eUsing Authoritative Support 69\u003c\/p\u003e \u003cp\u003eReading an Authoritative Pronouncement 70\u003c\/p\u003e \u003cp\u003eAccounting Choices Have Economic Consequences 72\u003c\/p\u003e \u003cp\u003eAI and Standard Setters 72\u003c\/p\u003e \u003cp\u003eSummary 73\u003c\/p\u003e \u003cp\u003eDiscussion Questions 73\u003c\/p\u003e \u003cp\u003eExercises 74\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Financial Accounting Research Tools 76\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting Research Online 77\u003c\/p\u003e \u003cp\u003eDatabase Research Strategies 77\u003c\/p\u003e \u003cp\u003eStep One: Define the Information Needed 77\u003c\/p\u003e \u003cp\u003eStep Two: Determine the Sources to Search 77\u003c\/p\u003e \u003cp\u003eStep Three: Use Appropriate Search Methods 78\u003c\/p\u003e \u003cp\u003eStep Four: View the Results and Manage the Information 78\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Search Results 78\u003c\/p\u003e \u003cp\u003eFASB Accounting Standards Codification TM Research System 78\u003c\/p\u003e \u003cp\u003eThe Research Process 80\u003c\/p\u003e \u003cp\u003eLocating U.S. GAAP Using the Codification 83\u003c\/p\u003e \u003cp\u003eExamples Using the Codification 84\u003c\/p\u003e \u003cp\u003eSEC Accounting for Public Companies 85\u003c\/p\u003e \u003cp\u003eSEC Regulations and Sources 86\u003c\/p\u003e \u003cp\u003eThe SEC’s Published Views and Interpretations 86\u003c\/p\u003e \u003cp\u003eSEC Staff Policy\/Interpretations 87\u003c\/p\u003e \u003cp\u003eAccessing SEC Filings and Regulations 89\u003c\/p\u003e \u003cp\u003eCases to Practice Accounting Research 91\u003c\/p\u003e \u003cp\u003eData Analytics and AI for the Accounting Researcher 92\u003c\/p\u003e \u003cp\u003eSummary 94\u003c\/p\u003e \u003cp\u003eDiscussion Questions 94\u003c\/p\u003e \u003cp\u003eExercises 95\u003c\/p\u003e \u003cp\u003eKnowledge Busters: The Codification 98\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 The Environment of International Research 104\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternational Accounting Environment 104\u003c\/p\u003e \u003cp\u003eIFRS Structure 107\u003c\/p\u003e \u003cp\u003eIASB\/ISSB\/IFRIC Authorities 109\u003c\/p\u003e \u003cp\u003eIASB and ISSB Due Process 110\u003c\/p\u003e \u003cp\u003eInterpretations Committee Due Process 111\u003c\/p\u003e \u003cp\u003eIASB’s Conceptual Framework 112\u003c\/p\u003e \u003cp\u003ePrinciples-Based Accounting Standards 113\u003c\/p\u003e \u003cp\u003eIFRS Funding Regulation and Enforcement 113\u003c\/p\u003e \u003cp\u003eInternational Financial Reporting Standards (IFRS) Research 115\u003c\/p\u003e \u003cp\u003eIFRS Hierarchy 115\u003c\/p\u003e \u003cp\u003eIFRS Access 115\u003c\/p\u003e \u003cp\u003eThe Use of AI 117\u003c\/p\u003e \u003cp\u003eSummary 118\u003c\/p\u003e \u003cp\u003eDiscussion Questions 118\u003c\/p\u003e \u003cp\u003eExercises 119\u003c\/p\u003e \u003cp\u003eAccessing IFRS - IFRS Accounting\/ISSB Sustainability Standards Navigator 120\u003c\/p\u003e \u003cp\u003eKnowledge Busters 121\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Other Research Databases and Tools 123\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDatabase Research Strategies 123\u003c\/p\u003e \u003cp\u003eStep One: Define the Information Needed 123\u003c\/p\u003e \u003cp\u003eStep Two: Determine the Sources to Search 124\u003c\/p\u003e \u003cp\u003eStep Three: Use Search Techniques and Tools 125\u003c\/p\u003e \u003cp\u003eStep Four: View the Results and Manage the Information 126\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Search Results 126\u003c\/p\u003e \u003cp\u003eCommercial Accounting Databases and Tools 127\u003c\/p\u003e \u003cp\u003eU.S. Accounting Research Tools 127\u003c\/p\u003e \u003cp\u003eU.S. Government Accounting Databases 128\u003c\/p\u003e \u003cp\u003eFinancial Research Databases 129\u003c\/p\u003e \u003cp\u003eLeading Publishers of Global Financial Information 130\u003c\/p\u003e \u003cp\u003eS\u0026amp;P Capital IQ 131\u003c\/p\u003e \u003cp\u003eMergent Online 132\u003c\/p\u003e \u003cp\u003eOther Financial Databases and Sources 133\u003c\/p\u003e \u003cp\u003eBusiness Research Databases and Challenges 134\u003c\/p\u003e \u003cp\u003eArticle Index Sources 135\u003c\/p\u003e \u003cp\u003eOther Specialized Research Sources 135\u003c\/p\u003e \u003cp\u003eLegal Research Databases and Tools 136\u003c\/p\u003e \u003cp\u003eLexisNexis Database Products 137\u003c\/p\u003e \u003cp\u003eWestlaw Database Products 138\u003c\/p\u003e \u003cp\u003eRecent Legal Database Competitors 139\u003c\/p\u003e \u003cp\u003eAI’s Increased Presence in Databases 139\u003c\/p\u003e \u003cp\u003eSummary 140\u003c\/p\u003e \u003cp\u003eDiscussion Questions 140\u003c\/p\u003e \u003cp\u003eExercises 141\u003c\/p\u003e \u003cp\u003eAI Questions and Exercises 142\u003c\/p\u003e \u003cp\u003eKnowledge Busters 143\u003c\/p\u003e \u003cp\u003eAppendix 7A-1: Website Addresses 143\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Tax Research for Compliance and Tax Planning 146\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTax Planning Goals Challenges and Databases 146\u003c\/p\u003e \u003cp\u003eTax Research Goals 147\u003c\/p\u003e \u003cp\u003eTax Research Challenges 148\u003c\/p\u003e \u003cp\u003eTax Research Databases 149\u003c\/p\u003e \u003cp\u003ePrimary Tax Authorities 150\u003c\/p\u003e \u003cp\u003eStatutory Law: The Code 151\u003c\/p\u003e \u003cp\u003eAdministrative Law: The Treasury Regulations 153\u003c\/p\u003e \u003cp\u003eRevenue Rulings and Revenue Procedures 155\u003c\/p\u003e \u003cp\u003eLesser Administrative Sources (Non-precedential) 155\u003c\/p\u003e \u003cp\u003eJudicial Law: Court Cases 156\u003c\/p\u003e \u003cp\u003eU.S. Tax Court 156\u003c\/p\u003e \u003cp\u003eOther Judicial Sources of Authority 157\u003c\/p\u003e \u003cp\u003eSteps in Conducting Tax Research 159\u003c\/p\u003e \u003cp\u003eStep One: Investigate the Facts and Identify the Issues 159\u003c\/p\u003e \u003cp\u003eStep Two: Collect the Appropriate Authorities 160\u003c\/p\u003e \u003cp\u003eStep Three: Analyze the Research 163\u003c\/p\u003e \u003cp\u003eStep Four: Develop the Reasoning and Conclusion 165\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Results 166\u003c\/p\u003e \u003cp\u003eProfessional Concerns and Evolving Changes 168\u003c\/p\u003e \u003cp\u003eProfessional Standards for Tax Services 169\u003c\/p\u003e \u003cp\u003eAI in Tax Research 170\u003c\/p\u003e \u003cp\u003eData Analytics in Tax Research 171\u003c\/p\u003e \u003cp\u003eSummary 172\u003c\/p\u003e \u003cp\u003eDiscussion Questions 172\u003c\/p\u003e \u003cp\u003eExercises 173\u003c\/p\u003e \u003cp\u003eAI Questions and Exercises 176\u003c\/p\u003e \u003cp\u003eKnowledge Busters 176\u003c\/p\u003e \u003cp\u003eAppendix 8A-1: Website Addresses 178\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Assurance Services and Auditing Research 179\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAssurance Services 179\u003c\/p\u003e \u003cp\u003eConsulting Services and Standards 180\u003c\/p\u003e \u003cp\u003eAttestation Services and Standards 182\u003c\/p\u003e \u003cp\u003eAuditing Standard-Setting Environment 184\u003c\/p\u003e \u003cp\u003eAuditing Standard-Setting Process 184\u003c\/p\u003e \u003cp\u003ePublic Company Accounting Oversight Board (PCAOB) 185\u003c\/p\u003e \u003cp\u003eAuditing Standards Board (ASB) 186\u003c\/p\u003e \u003cp\u003eInternational Auditing and Assurance Standards Board (IAASB) 190\u003c\/p\u003e \u003cp\u003eAICPA Online Professional Library 190\u003c\/p\u003e \u003cp\u003eAICPA Code of Professional Conduct 192\u003c\/p\u003e \u003cp\u003eThomson Reuters Checkpoint 194\u003c\/p\u003e \u003cp\u003eAuditing Standards in the Public Sector 194\u003c\/p\u003e \u003cp\u003ePreparation Compilation and Review Services 198\u003c\/p\u003e \u003cp\u003eRole of Judgment and Professional Skepticism in Accounting and Auditing 199\u003c\/p\u003e \u003cp\u003eEconomic Consequences 200\u003c\/p\u003e \u003cp\u003eData Analytics\/AI in Audit Practice \u0026amp; Research 200\u003c\/p\u003e \u003cp\u003eSummary 202\u003c\/p\u003e \u003cp\u003eDiscussion Questions 202\u003c\/p\u003e \u003cp\u003eExercises 203\u003c\/p\u003e \u003cp\u003eKnowledge Busters 204\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Refining the Research Process 206\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMethod for Conducting Research 206\u003c\/p\u003e \u003cp\u003eStep One: Identify the Preliminary Issues or Problems 207\u003c\/p\u003e \u003cp\u003eStep Two: Collect the Evidence 211\u003c\/p\u003e \u003cp\u003eStep Three: Analyze the Results and Identify Alternatives 216\u003c\/p\u003e \u003cp\u003eStep Four: Develop a Conclusion 217\u003c\/p\u003e \u003cp\u003eStep Five: Communicate the Results 218\u003c\/p\u003e \u003cp\u003eAdvice for the Future 220\u003c\/p\u003e \u003cp\u003eRemain Current in Accounting Knowledge and Skills 220\u003c\/p\u003e \u003cp\u003eCheck AI But Don’t Rely on It 221\u003c\/p\u003e \u003cp\u003eUnderstand Complexities in Practice 221\u003c\/p\u003e \u003cp\u003eDevelop Professional Skills Needed for Practice 222\u003c\/p\u003e \u003cp\u003eSummary 223\u003c\/p\u003e \u003cp\u003eDiscussion Questions 223\u003c\/p\u003e \u003cp\u003eExercises 223\u003c\/p\u003e \u003cp\u003eAI Questions and Exercises 224\u003c\/p\u003e \u003cp\u003eKnowledge Busters 224\u003c\/p\u003e \u003cp\u003eAppendix 10A-1: Certifications and Associations for Accounting Auditing and Tax 226\u003c\/p\u003e \u003cp\u003eAppendix 10A-2: Research Sources from AICPA FASB PCAOB and Others 227\u003c\/p\u003e \u003cp\u003eAppendix 10A-3: Abbreviations for International Canadian and U.K. Standards 229\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Forensic Accounting Research 231\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eForensic Accounting Standards 232\u003c\/p\u003e \u003cp\u003eDefinition of Fraud 233\u003c\/p\u003e \u003cp\u003eTypes of Fraud 233\u003c\/p\u003e \u003cp\u003eThe Fraud Triangle 234\u003c\/p\u003e \u003cp\u003eOverview of a Financial Statement Fraud Examination 237\u003c\/p\u003e \u003cp\u003eStep One: Identify the Issue and Plan the Investigation 238\u003c\/p\u003e \u003cp\u003eStep Two: Gather the Evidence and Complete the Investigation Phase 238\u003c\/p\u003e \u003cp\u003eStep Three: Evaluate the Evidence 239\u003c\/p\u003e \u003cp\u003eStep Four: Report Findings to Management or Legal Counsel 240\u003c\/p\u003e \u003cp\u003eBusiness Investigations 240\u003c\/p\u003e \u003cp\u003eComputer Technology in Fraud Investigations 241\u003c\/p\u003e \u003cp\u003eData-Mining Software 241\u003c\/p\u003e \u003cp\u003eData Analytics 242\u003c\/p\u003e \u003cp\u003eCaseWare IDEA 242\u003c\/p\u003e \u003cp\u003eMindBridge Ai 243\u003c\/p\u003e \u003cp\u003eACL 244\u003c\/p\u003e \u003cp\u003ePublic Databases 244\u003c\/p\u003e \u003cp\u003eCourthouse Records 244\u003c\/p\u003e \u003cp\u003eCompany Records 245\u003c\/p\u003e \u003cp\u003eOnline Databases 246\u003c\/p\u003e \u003cp\u003eThe Internet 246\u003c\/p\u003e \u003cp\u003eInstant Checkmate (www.instantcheckmate.com) 247\u003c\/p\u003e \u003cp\u003eZoominfo.com (www.zoominfo.com) 247\u003c\/p\u003e \u003cp\u003eOther Websites 247\u003c\/p\u003e \u003cp\u003eAI in Forensic Accounting 247\u003c\/p\u003e \u003cp\u003eFraud Investigation Regulations 249\u003c\/p\u003e \u003cp\u003eSummary 250\u003c\/p\u003e \u003cp\u003eDiscussion Questions 250\u003c\/p\u003e \u003cp\u003eExercises 250\u003c\/p\u003e \u003cp\u003eKnowledge Busters 251\u003c\/p\u003e \u003cp\u003eIndex I- 1\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eThomas R. Weirich, PhD, CPA, \u003c\/b\u003ecurrently a full professor of Accounting at Central Michigan University, was the “AICPA Distinguished Involvement in Accounting Education Award” winner for 2023. He has served as the Academic Fellow to the Office of Chief Accountant at the U.S. Securities and Exchange Commission and a Faculty in Residence position with Arthur Andersen, LLP, in their Business Fraud and Investigative Services Division. Dr. Weirich also has served as a consultant to the Public Oversight Board’s Panel on Audit Effectiveness and as an expert witness for the SEC and other organizations. Professor Weirich is the coauthor of four textbooks and has written numerous articles in academic and professional journals. He has received many teaching and professional awards, including the Michigan Association of Governing Boards Distinguished Faculty Award, the Michigan Association of CPAs’ Distinguished Achievement in Accounting Education Award, and the Michigan Association of CPAs Accounting Teaching Excellence Award. He served on the AICPA’s Board of Examiners and the Auditing Subcommittee for the CPA Exam and also served as chair of the Michigan Board of Accountancy. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eNatalie T. Churyk, PhD, CPA,\u003c\/b\u003e is PwC Professor of Accountancy at Northern Illinois University and Editor-in-Chief of \u003ci\u003eJournal of Accounting Education\u003c\/i\u003e. With more than 50 publications and 130 conference presentations, her research spans financial reporting, fraud, education, ethics, and auditing. Dr. Churyk currently serves on the American Accounting Association Board as Vice-President – Education. She has received numerous teaching and research accolades for her work in accounting education. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eThomas C. Pearson, LLM, JD, CPA,\u003c\/b\u003e is Professor of Accounting at the University of Hawaii at Manoa. He holds advanced law and business degrees from NYU, the University of Denver, Vanderbilt University, and Dartmouth College. A published author of nearly 50 articles, Dr. Pearson’s work spans both legal and accounting journals. He has received numerous teaching awards, including the University of Hawaii’s Board of Regents Teaching Excellence Award, and has served on Hawaii’s Tax Review Commission.   \u003c\/p\u003e\u003cp\u003e\u003cb\u003eProvides clear and accessible coverage of effective research solutions in a broad range of practical\u003c\/b\u003e \u003cb\u003eapplications\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003ci\u003eAccounting and Auditing Research: Tools and Strategies \u003c\/i\u003eequips students and early-stage practitioners with the essential research skills to navigate complex problems by finding authoritative, justifiable solutions. Now in its eleventh edition, this comprehensive textbook thoroughly covers the research methodologies, databases, and auditing tools needed to tackle financial accounting, business auditing, tax planning, and a variety of modern challenges such as fraud detection and sustainability assurance. \u003c\/p\u003e\u003cp\u003eWith a clear, step-by-step approach, \u003ci\u003eAccounting and Auditing Research\u003c\/i\u003e walks readers through all key areas of the research process, supported by expert tips, informational boxes, hands-on exercises, and real-world applications in each chapter. Throughout the text, the expertly structured pedagogy enhances critical thinking and strengthens writing skills to ensure readers are prepared for professional roles and industry certifications. \u003c\/p\u003e\u003cp\u003e\u003ci\u003eAccounting and Auditing Research: Tools and Strategies \u003c\/i\u003eis ideal for intermediate, advanced, and specialized courses in the subject, ensuring undergraduate and graduate students are well-prepared for professional roles and industry certifications. It is also ideal for in-house training programs and early-stage practitioners looking to develop their professional skills. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eNew to this Edition:\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eNew chapter on Artificial Intelligence (AI) in accounting and auditing research, with practical examples and exercises\u003c\/li\u003e \u003cli\u003eIntegration of AI applications throughout, with dedicated questions and cases in every chapter\u003c\/li\u003e \u003cli\u003eNew content on international accounting standards, including sustainability accounting\u003c\/li\u003e \u003cli\u003eNew “Research Tips” and “Quick Facts,” boxes \u003c\/li\u003e \u003cli\u003eImproved readability to increase comprehension and retention\u003c\/li\u003e \u003cli\u003eEnhanced problems and cases for more effective student engagement and skill development\u003c\/li\u003e \u003cli\u003eUpdated guidance on the use of ACL, IDEA, Mindbridge AI, and other key research tools \u003c\/li\u003e \u003cli\u003eAdditional problems, case studies, figures, charts, and diagrams\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003e\u003cb\u003eWiley Advantage:\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eProvides clear and systematic guidance on conducting professional accounting and auditing research\u003c\/li\u003e \u003cli\u003eEmphasizes practical skill development to prepare students for modern accounting challenges \u003c\/li\u003e \u003cli\u003eCovers both well-established strategies and cutting-edge technologies, including AI-driven tools\u003c\/li\u003e \u003cli\u003eOffers complete and up-to-date coverage of key databases, audit software, and research systems such as AICPA, FASB, and IDEA\u003c\/li\u003e \u003cli\u003eContains end-of-chapter discussion questions and hands-on exercises to support deeper understanding\u003c\/li\u003e \u003cli\u003eIncludes a companion website with a solutions manual, presentation slides, and additional teaching resources\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988653424869,"sku":"NP9781394304707","price":107.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781394304707.jpg?v=1761781129","url":"https:\/\/k12savings.com\/es\/products\/accounting-and-auditing-research-isbn-9781394304707","provider":"K12savings","version":"1.0","type":"link"}