Test Bank For Accounting and Auditing Research Tools and Strategies 10th Edition

1. Cover
2. Title Page
3. Copyright
4. Preface
5. New, Revised, and Expanded Features of the Tenth Edition
6. Major Research Databases Utilized in This Edition
7. Accounting Curriculum Development of Research and Analytical Skills
8. Acknowledgments
9. About the Authors
10. Thomas R. Weirich
11. Thomas C. Pearson
12. Natalie Tatiana Churyk
13. 1 Introduction to Applied Professional Research
14. What Is Research?
15. Research Questions
16. Nature of Professional Research
17. Critical Thinking and Effective Communication
18. Economic Consequences of Standards Setting
19. Role of Research in the Accounting Firm
20. Skills Needed for the CPA Exam and Practice
21. Overview of the Research Process
22. Data Analytics/Emerging Technologies in Accounting and Auditing Research
23. Summary
24. Discussion Questions
25. Exercises
26. Appendix: Research Focus on the CPA Exam
27. Notes
28. 2 Critical Thinking and Effective Writing Skills for the Professional Accountant
29. Critical Thinking Skills
30. Levels of Thinking
31. Universal Elements of Reasoning
32. An Example of Using Critical Thinking Skills
33. Effective Writing Skills
34. Punctuation Primer
35. Improved Writing Skills Required
36. Writing Memos to the File
37. Summary
38. Discussion Questions
39. Exercises
40. Notes
41. 3 The Environment of Accounting Research
42. The Accounting Environment
43. The SEC and the Standard‐Setting Environment
44. Financial Accounting Standards Board
45. American Institute of Certified Public Accountants (AICPA)
46. Governmental Accounting Standards Board
47. Other Organizations Influencing Standard Setting
48. U.S. Generally Accepted Accounting Principles (U.S. GAAP)
49. Reading an Authoritative Pronouncement
50. Summary
51. Discussion Questions
52. Exercises
53. Notes
54. 4 Financial Accounting Research Tools
55. Accounting Research Online
56. Database Research Strategies
57. FASB Accounting Standards CodificationTM Research System
58. The Research Process
59. Locating U.S. GAAP Using the Codification
60. Examples Using the Codification
61. SEC Accounting for Public Companies
62. SEC Regulations and Sources
63. Accessing SEC Filings and Regulations
64. Cases to Practice Accounting Research
65. Data Analytics for the Accounting Researcher
66. Summary
67. Discussion Questions
68. Exercises
69. Knowledge Busters: The Codification
70. Appendix CPA Exam—Financial Accounting Simulations
71. Notes
72. 5 The Environment of International Research
73. International Accounting Environment
74. International Accounting Standards Board (IASB)
75. IFRS Funding, Regulation, and Enforcement
76. International Financial Reporting Standards (IFRS) Research
77. Summary
78. Discussion Questions
79. Exercises
80. Knowledge Busters
81. Notes
82. 6 Other Research Databases and Tools
83. Other Database Research Strategies
84. Leading Publishers of Global Financial Information
85. Commercial Accounting Databases and Tools
86. U.S. Accounting Research Tools
87. U.S. Government Accounting Databases
88. Financial Research Databases
89. Business Research Databases and Tools
90. Massive Legal Research Databases
91. Summary
92. Discussion Questions
93. Exercises
94. Knowledge Busters
95. Appendix 6A-1: Website Addresses
96. 7 Tax Research for Compliance and Tax Planning
97. Tax Planning Concepts and Tax Research Goals
98. Specialized Tax Research Databases
99. Primary Tax Authorities
100. Treasury Regulations
101. Steps in Conducting Tax Research
102. Evolving Professional Concerns and Changes
103. Summary
104. Discussion Questions
105. Exercises
106. Knowledge Busters
107. Appendix 7A-1: Website Addresses
108. Notes
109. 8 Assurance Services and Auditing Research
110. Assurance Services
111. Consulting Services and Standards
112. Attestation Services and Standards
113. Auditing Standard‐Setting Environment
114. Auditing Standard‐Setting Process
115. AICPA Code of Professional Conduct
116. Auditing Standards in the Public Sector
117. Thomson Reuters Checkpoint
118. Compilation and Review Services
119. Role of Judgment and Professional Skepticism in Accounting and Auditing
120. Economic Consequences
121. Data Analytics/Emerging Technologies in Auditing Research
122. Summary
123. Discussion Questions
124. Exercises
125. Knowledge Busters
126. Appendix: CPA Exam Audit Simulation
127. Notes
128. 9 Refining the Research Process
129. Method for Conducting Research
130. Remain Current in Knowledge and Skills
131. Complexities in Practice
132. Developing Professional Skills Needed for Practice
133. Summary
134. Discussion Questions
135. Exercises
136. Knowledge Busters
137. Appendix 9A-1: Certifications and Associations for Accounting, Auditing, and Tax
138. Appendix 9A-2: Research Sources from AICPA, FASB, PCAOB, and Others
139. Appendix 9A-3: Abbreviations for International, Canadian, and U.K. Standards
140. Note
141. 10 Forensic Accounting Research
142. Forensic Accounting Standards
143. Definition of Fraud
144. Types of Fraud
145. The Fraud Triangle
146. Overview of a Financial Statement Fraud Examination
147. Business Investigations
148. Computer Technology in Fraud Investigations
149. Data Analytics
150. Fraud Investigation Regulations
151. Summary
152. Discussion Questions
153. Exercises
154. Knowledge Busters
155. Notes
156. Index
157. End User License Agreement

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