Accounting & Auditing Research: Tools & Strategies, 7th Edition
by Thomas R. Weirich (Central Michigan University ); Thomas C. Pearson (University of Hawaii at Manoa); Natalie Tatiana Churyk (Northern Illinois University)Rent Textbook
New Textbook
We're Sorry
Sold Out
Used Textbook
We're Sorry
Sold Out
eTextbook
We're Sorry
Not Available
How Marketplace Works:
- This item is offered by an independent seller and not shipped from our warehouse
- Item details like edition and cover design may differ from our description; see seller's comments before ordering.
- Sellers much confirm and ship within two business days; otherwise, the order will be cancelled and refunded.
- Marketplace purchases cannot be returned to eCampus.com. Contact the seller directly for inquiries; if no response within two days, contact customer service.
- Additional shipping costs apply to Marketplace purchases. Review shipping costs at checkout.
Summary
Author Biography
Professor Weirich has written numerous articles in professional journals and assisted others, such as by serving on the Editorial Advisory Board to the Journal of Accountancy. He has extensive national, state, and local committee experience including a member of the American Accounting Association’s Education Committee and the SEC Liaison Committee. He has completed assignments on the AICPA’s SEC Regulation’s Committee and on the AICPA’s Technical Standards Subcommittee-Ethics, the Board of Examiners’ Auditing Subcommittee and Content Committee that aid in the development of the CPA Examination. He also served on the AICPA’s Pre-Certification Executive Education Committee, the Michigan’s Association of CPAs’ CPE Committee, Fraud Task Force, and the Environmental Issues Committee. He is currently serving on the National Association of State Boards of Accountancy—CPA Licensing Examinations Committee. Dr. Weirich has also served eleven years on the Mt. Pleasant, Michigan, City Commission and as mayor of the city. Professor Weirich has been the recipient of the School of Accounting/Beta Alpha Psi’s Outstanding Teacher Award, Ameritech/SBC Teaching Award, the College of Business Dean’s Teaching Award, the Michigan Association of Governing Boards’ Distinguished Faculty Award and the Michigan Association of CPAs’ Distinguished Achievement in Accounting Education Award.
Thomas C. Pearson, LL.M., J.D., CPA is a Professor of Accounting at the University of Hawaii at Manoa and former Director of its School of Accountancy. He has earned two Masters of Letters of Law in taxation, the first from the University of Denver and the second from New York University. He has a Doctorate of Jurisprudence and M.B.A. from Vanderbilt University, and an A.B. from Dartmouth College. Professor Pearson has previously taught at the University of Wyoming and National Taiwan University. Professor Pearson has previously worked at Hospital Corporation of America.
Professor Pearson has published numerous articles, mostly in professional publications such as Taxes and the Tax Advisor. He has also published in leading academic publications such as Accounting Horizons, Journal of Accounting Education, and Journal of the American Taxation Association. as well as in prestigious law reviews such as the Stanford Journal of Law, Business and Finance. Professor Pearson has received numerous teaching awards including the University of Hawaii’s Board of Regents Teaching Excellence Award and the Outstanding Achievement in Education Award by the Hawaii Society of CPAs. He has served as President of the Shidler College of Business Faculty Senate and on numerous university committees. He has also served on Hawaii’s Tax Review Commission and is involved in several professional organizations.
Natalie Tatiana Churyk, Ph.D., CPA, is the Caterpillar Professor of Accountancy at Northern Illinois University. She earned her Doctorate in Accounting with a Finance Cognate from the University of South Carolina. She received her B. S. in Accounting and her M.B.A. with a specialization in Finance from California State University, Long Beach. Dr. Churyk has public accounting experience with a local California firm. She teaches in the undergraduate and M.A.S. programs. In addition to teaching accountancy for NIU, Professor Churyk develops and delivers continuing professional education in Northern Illinois University’s CPA and CIA Review programs. Active with student groups, she is the faculty advisor for the Association of Latino Professionals in Finance and Accounting, the National Association of Black Accountants, and the campus mentor for KPMG’s Future Diversity Leader Program. Professor Churyk has published in professional journals such as the Journal of Accountancy, Strategic Finance, and The CPA Journal. She has various academic publications in journals such as Journal of Business Research and Advances in Accounting Behavioral Research. Professor Churyk has received several teaching awards, including the University-wide Educational Foundation Outstanding Teaching Award for Graduate Assistants. She serves on several state and national committees relating to education, student, and women initiatives, including the American Accounting Association’s Teaching Learning and Curriculum Section and Midwest Steering Committee. She has received research grants from PricewaterhouseCoopers, the Institute of Management Accountants, and her university.
Table of Contents
| Preface | |
| About the Authors | |
| Introduction to 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 | |
| Summary | |
| Discussion Questions | |
| Appendix | |
| 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 | |
| Punctuation Primer | |
| Improved Writing Skills Required | |
| Writing Effective E-Mails and Letters | |
| Writing Memos to the File | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| The Environment of Accounting Research | |
| Learning Objectives | |
| The Accounting Environment | |
| The Sec and the Standard-Setting Environment | |
| Financial Accounting Standards Board | |
| American Institute Certified Public Accountants (AICPA) | |
| Governmental Accounting Standards Board | |
| Other Organizations Influencing Standard Setting | |
| Generally Accepted Accounting Principles (GAAP) | |
| Reading an Authoritative Pronouncement | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Financial Accounting Research Tools | |
| Learning Objectives | |
| Accounting Research Online | |
| Database Research Strategies | |
| FASB Accounting Standards Codification Research System | |
| The Research Process | |
| Locating GAAP Using the Codification | |
| Examples Using the Codification | |
| Sec Accounting for Public Companies | |
| Sec Regulations and Sources | |
| Accessing Sec Filings and Regulations | |
| Cases to Practice Accounting Research | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Appendix. | |
| The Environment of International Research | |
| Learning Objectives | |
| International Accounting Environment | |
| International Accounting Standards Board (IASB) | |
| IFRS Funding, Regulation, and Enforcement | |
| International Financial Reporting Standards (IFRS) Research | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Other Research Databases and Tools | |
| Learning Objectives | |
| Other Database Research Strategies | |
| U.S. Accounting Research Tools | |
| U.S. Government Accounting Databases | |
| Financial Research Databases | |
| Business Research Databases and Tools | |
| Massive Legal Research Databases | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Appendix. | |
| Tax Research for Compliance and Tax Planning | |
| Learning Objectives | |
| Tax Research Goals | |
| Tax Research Challenges | |
| Tax Research Databases | |
| Primary Tax Authorities | |
| Steps in Conducting Tax Research | |
| Professional Standards For Tax Services | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Appendix. | |
| Assurance Services and Auditing Research | |
| Learning Objectives | |
| Assurance Services | |
| Auditing Standard-Setting Environment | |
| Auditing Standard-Setting Process | |
| AICPA Resource Database. | |
| AICPA Code of Professional Conduct | |
| Auditing Standards in the Public Sector | |
| International Auditing Standards | |
| Compilation and Review Services | |
| Role of Judgment in Accounting and Auditing | |
| Economic Consequences | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Appendix. | |
| Refining the Research Process | |
| Learning Objectives | |
| Method of Conducting Research | |
| Lessons Learned For Professional Practice | |
| Remain Current in Knowledge and Skills | |
| International Complexities in Practice | |
| Skills for the CPA Exam | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Fraud and Other Investigative Techniques | |
| Learning Objectives | |
| Definition of Fraud | |
| Types of Fraud | |
| The Fraud Triangle | |
| Overview of a Financial Statement Fraud Examination | |
| Business Investigations | |
| Computer Technology in Fraud Investigations | |
| Fraud Investigation Regulations | |
| Summary | |
| Discussion Questions | |
| Exercises | |
| Index | |
| Table of Contents provided by Publisher. All Rights Reserved. |
An electronic version of this book is available through VitalSource.
This book is viewable on PC, Mac, iPhone, iPad, iPod Touch, and most smartphones.
By purchasing, you will be able to view this book online, as well as download it, for the chosen number of days.
Digital License
You are licensing a digital product for a set duration. Durations are set forth in the product description, with "Lifetime" typically meaning five (5) years of online access and permanent download to a supported device. All licenses are non-transferable.
More details can be found here.
A downloadable version of this book is available through the eCampus Reader or compatible Adobe readers.
Applications are available on iOS, Android, PC, Mac, and Windows Mobile platforms.
Please view the compatibility matrix prior to purchase.
