Accounting and Auditing Research, 10th Edition prepares 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.
The 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 books 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.
Preface ix
About the Authors xiii
1 Introduction to Applied Professional Research 1
What is Research? 2
Research Questions 3
Nature of Professional Research 5
Critical Thinking and Effective Communication 6
Economic Consequences of Standards Setting 7
Role of Research in the Accounting Firm 7
Skills Needed for the CPA Exam and Practice 9
Overview of the Research Process 11
Step One: Identify the Relevant Facts and Issues 11
Step Two: Collect the Evidence 12
Step Three: Analyze the Results and Identify the Alternatives 13
Step Four: Develop a Conclusion 14l³…