Accounting & Auditing Research: Tools & Strategies

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  • Edition: 8th
  • Format: Paperback w/CD
  • Copyright: 2013-11-06
  • Publisher: Wiley

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The 8th Edition of Accounting & Auditing Research: Tools & Strategies by Thomas R. Weirich, Thomas C. Pearson, and Natalie Tatiana Churyk builds upon previous issues with a continued focus on accounting curriculum, including Intermediate Accounting, Government and Non-Profit Accounting, Tax, Advanced Accounting, and Accounting Theory. It also focuses on how to perform accounting, auditing, tax, and business research in an ever changing accounting and auditing landscape. Furthermore, the text provides information, insights, and more research opportunities to develop effective skills in research and analysis.

Table of Contents


About the Authors

Chapter 1 Introduction to Applied 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

Step One: Identify the Relevant Facts and Issues

Step Two: Collect the Evidence

Step Three: Analyze the Results and Identify the Alternatives

Step Four: Develop a Conclusion

Step Five: Communicate the Results


Discussion Questions


Chapter 2 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

Writing as a Process

Punctuation Primer

Improved Writing Skills Required

Active Voice

Short Sentences

Definite, Concrete, Everyday Language

Tabular Presentation

Limited Jargon and Technical Terms

No Multiple Negatives

Elements of Plain English

Writing Effective E-mails and Letters

Writing Memos to the File


Discussion Questions


Chapter 3 The Environment of Accounting Research

Learning Objectives

The Accounting Environment

The SEC and the Standard-Setting Environment

Rules-Based Versus Principles-Based Accounting Standards

Financial Accounting Standards Board

FASB Strives to Simplify Standards

Content of Authorities

FASB Due Process

FASB Conceptual Framework Project

Statements of Financial Accounting Concepts Nos. 1–8

American Institute of Certified Public Accountants (AICPA)

Governmental Accounting Standards Board

Other Organizations Influencing Standard Setting

U.S. Generally Accepted Accounting Principles (U.S. GAAP)

The FASB Accounting Standards Codification

Using Authoritative Support

Reading an Authoritative Pronouncement

Accounting Choices Have Economic Consequences


Discussion Questions


Chapter 4 Financial Accounting Research Tools

Learning Objectives

Accounting Research Online

Database Research Strategies

Step One: Define the Information Needed

Step Two: Determine the Sources to Search

Step Three: Use Appropriate Search Methods

Step Four: View the Results and Manage the Information

Step Five: Communicate the Search Results

FASB Accounting Standards Codification Research System

The Research Process

Locating U.S. GAAP Using the Codification

Examples Using the Codification

SEC Accounting for Public Companies

SEC Regulations and Sources

The SEC’s Published Views and Interpretations

SEC Staff Policy

Accessing SEC Filings and Regulations

Cases to Practice Accounting Research


Discussion Questions

Appendix: CPA Exam—Financial Accounting Simulations

Chapter 5 The Environment of International Research

Learning Objectives

International Accounting Environment

International Accounting Standards Board (IASB)

IASB Authorities

IASB Due Process

Interpretations Committee Due Process

IASB’s Conceptual Framework

Principle-Based Accounting Standards

IFRS Funding, Regulation, and Enforcement

International Financial Reporting Standards (IFRS) Research

IFRS Hierarchy

Electronic International Financial Reporting Standards (eIFRS)


Discussion Questions


Chapter 6 Other Research Databases and Tools

Learning Objectives

Other Database Research Strategies

Step One: Define the Information Needed

Step Two: Determine the Sources to Search

Step Three: Use Search Techniques and Tools

Step Four: View the Results and Manage the Information

U.S. Accounting Research Tools

Commercial Accounting Databases

AICPA’s Reference Sources

U.S. Government Accounting Databases

GASB’s Government Accounting Research System (GARS)

Federal Accounting Standards Advisory Board Handbook of Authorities

Financial Research Databases

Standard & Poor’s (S&P) NewAdvantage

Mergent Online

Thomson Research

Other Financial Databases and Sources

Financial Research Challenges

Business Research Databases and Tools

Article Index Databases

International Business Sources

Statistical Sources

Specialized Research

Massive Legal Research Databases


LexisNexis Academic

Other Legal Databases


Discussion Questions


Appendix: Web Site Addresses

Chapter 7 Tax Research for Compliance and Tax Planning

Learning Objectives

Tax Research Goals

Tax Research Challenges

Tax Research Databases


Primary Tax Authorities

The Code

Administrative Authorities (Particularly Treasury Regulations)

Steps in Conducting Tax Research

Step One: Investigate the Facts and Identify the Issues

Step Two: Collect the Appropriate Authorities

Step Three: Analyze the Research

Step Four: Develop the Reasoning and Conclusion

Professional Standards for Tax Services


Discussion Questions

Chapter 8 Assurance Services and Auditing Research

Learning Objectives

Assurance Services

Consulting Services and Standards

Attestation Services and Standards

Auditing Standard-Setting Environment

Auditing Standard-Setting Process

Auditing Standards Board (ASB)

Public Company Accounting Oversight Board (PCAOB)

International Auditing & Assurance Standards Board (IAASB)

AICPA Online Professional Library

AICPA Code of Professional Conduct

Auditing Standards in the Public Sector

Compilation and Review Services

Role of Judgment and Professional Skepticism in Accounting and Auditing

Economic Consequences


Discussion Questions


Appendix: CPA Exam Audit Simulation

Chapter 9 Redefining the Research Process

Learning Objectives

Method of Conducting Research

Step One: Identify the Issues or Problems

Identify the Preliminary Problem

Analyze the Problem

Refine the Problem Statement

Step Two: Collect the Evidence

Identify the Keywords for Research

Locate and Examine the Relevant Authorities

Review Insightful Nonauthoritative Sources

Step Three: Analyze the Results and Identify Alternatives

Step Four: Develop a Conclusion

Step Five: Communicate the Results

Lessons Learned for Professional Practice

Remain Current in Knowledge and Skills

International Complexities in Practice

Skills for the CPA and Similar Exams


Discussion Questions


Appendix A

Appendix B

Chapter 10 Forensic Accounting Research

Learning Objectives

Definition of Fraud

Types of Fraud

The Fraud Triangle

Overview of a Financial Statement Fraud Examination

Step One: Identify the Issue and Plan the Investigation

Step Two: Gather the Evidence and Complete the Investigation Phase

Step Three: Evaluate the Evidence

Step Four: Report Findings to Management or Legal Counsel

Business Investigations

Computer Technology in Fraud Investigations

Data-Mining Software

Public Databases

The Internet

Fraud Investigation Regulations


Discussion Questions


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