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Accounting and Auditing Research Tools and Strategies.epub
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1400多页的大型资料，全部都是矢量文字。内容非常新。
1 Introduction to Applied Professional Research
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
Skills Needed for the CPA Exam and Practice
Overview of the Research Process
Data Analytics/AI in Accounting and Auditing Research
Summary
Discussion Questions
Exercises
Notes
2 AI’s Impact on Accounting and Auditing Research
Brief History of AI
Emergence of Generative AI
Large Language Models (LLMs): Development and Types
Limitations and Ethical Concerns of LLMs
Applications of Generative AI
Engineering Prompts for Accounting
Summary
Discussion Questions
Exercises
3 Critical Thinking and Effective Writing Skills for the Professional Accountant
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 Memos to the File
Summary
Discussion Questions
Exercises
Notes
4 The Environment of Accounting Research
The Accounting Environment
The SEC and the Standard-Setting Environment
Financial Accounting Standards Board
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)
Reading an Authoritative Pronouncement
Summary
Discussion Questions
Exercises
Notes
5 Financial Accounting Research Tools
Accounting Research Online
Database Research Strategies
FASB Accounting Standards CodificationTMResearch System
The Research Process
Locating U.S. 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
Data Analytics and AI for the Accounting Researcher
Summary
Discussion Questions
Exercises
Notes
6 The Environment of International Research
International Accounting Environment
IFRS Structure
IFRS Funding, Regulation, and Enforcement
International Financial Reporting Standards (IFRS) Research
Summary
Discussion Questions
Exercises
Accessing IFRS - IFRS Accounting/ISSB Sustainability Standards Navigator
Knowledge Busters
Notes
7 Other Research Databases and Tools
Database Research Strategies
Commercial Accounting Databases and Tools
U.S. Accounting Research Tools
U.S. Government Accounting Databases
Financial Research Databases
Business Research Databases and Challenges
Legal Research Databases and Tools
AI’s Increased Presence in Databases
Summary
Discussion Questions
Exercises
AI Questions and Exercises
Knowledge Busters
Appendix 7A-1: Website Addresses
Notes
8 Tax Research for Compliance and Tax Planning
Tax Planning, Goals, Challenges, and Databases
Tax Research Databases
Primary Tax Authorities
Administrative Law: The Treasury Regulations
Steps in Conducting Tax Research
Professional Concerns and Evolving Changes
Summary
Discussion Questions
Exercises
AI Questions and Exercises
Knowledge Busters
Appendix 8A-1: Website Addresses
Notes
9 Assurance Services and Auditing Research
Assurance Services
Consulting Services and Standards
Attestation Services and Standards
Auditing Standard-Setting Environment
Auditing Standard-Setting Process
AICPA Code of Professional Conduct
Thomson Reuters Checkpoint
Auditing Standards in the Public Sector
Preparation, Compilation and Review Services
Role of Judgment and Professional Skepticism in Accounting and Auditing
Economic Consequences
Data Analytics/AI in Audit Practice & Research
Summary
Discussion Questions
Exercises
Knowledge Busters
otes
10 Refining the Research Process
Method for Conducting Research
Advice for the Future
Summary
Discussion Questions
Exercises
AI Questions and Exercises
Knowledge Busters
Appendix 10A-1: Certifications and Associations for Accounting, Auditing, and Tax
Appendix 10A-2: Research Sources from AICPA, FASB, PCAOB, and Others
Appendix 10A-3: Abbreviations for International, Canadian, and U.K. Standards
Notes
11 Forensic Accounting Research
Forensic Accounting Standards
Definition of Fraud
Types of Fraud
The Fraud Triangle
Overview of a Financial Statement Fraud Examination
Business Investigations
Computer Technology in Fraud Investigations
Data Analytics
Fraud Investigation Regulations
Summary
Discussion Questions
Exercises
Knowledge Busters
Notes
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