Accounting and Auditing Research and Databases – Practitioner′s Desk Reference

<p>Preface xiii</p>
<p>Acknowledgments xv</p>
<p>Chapter 1 An Introduction to Applied Professional Research 1</p>
<p>What Is Research? 2</p>
<p>Research Questions 4</p>
<p>The Nature of Professional Research 7</p>
<p>Critical Thinking and Effective Communication 9</p>
<p>The Economic Consequences of Standard Setting 14</p>
<p>The Role of Research in the Accounting Firm 15</p>
<p>Remaining Current in Knowledge and Skills 27</p>
<p>International Complexities in Practice 29</p>
<p>Summary 29</p>
<p>Notes 30</p>
<p>Appendix: Abbreviations Commonly Used in Citations 31</p>
<p>Chapter 2 The Environment of U.S. Research the SEC and the FASB 37</p>
<p>The Accounting Environment 37</p>
<p>SEC Accounting for Public Companies 38</p>
<p>American Institute of Certified Public Accountants (AICPA) 47</p>
<p>U.S. Generally Accepted Accounting Principles (U.S. GAAP) 49</p>
<p>The Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force 52</p>
<p>The Levels of U.S. GAAP and FASB</p>
<p>Accounting Standards Codification 61</p>
<p>Locating U.S. GAAP 65</p>
<p>The FASB Accounting Standards Codification Research System (the Codification) 65</p>
<p>Codification Access 66</p>
<p>Navigating the Codification 68</p>
<p>The Research Process 73</p>
<p>Email, Print, and Copy/Paste Functions 81</p>
<p>Summary 85</p>
<p>Notes 85</p>
<p>Chapter 3 The Environment of International Research 87</p>
<p>The International Accounting Environment 87</p>
<p>Other Regional and National Standard–Setting</p>
<p>Bodies and Organizations In fluencing IFRS 94</p>
<p>IASB Authorities 95</p>
<p>The IASB s Conceptual Framework 101</p>
<p>IFRS Funding, Regulation, and Enforcement 103</p>
<p>International Financial Reporting Standards (IFRS) Research 106</p>
<p>Summary 119</p>
<p>Notes 120</p>
<p>Chapter 4 Other Research Databases and Tools 121</p>
<p>Governmental Accounting Sources (FASAB and GASB) 121</p>
<p>Other Databases for Accounting Authorities 127</p>
<p>Researching Industries and Companies 131</p>
<p>Industry Research 133</p>
<p>Major Databases 135</p>
<p>Researching Corporate News 149</p>
<p>Research Tools 154</p>
<p>Research Strategies 156</p>
<p>Summary 157</p>
<p>Appendix 1: Checklist for Industry Research 158</p>
<p>Appendix 2: Checklist for Company Research 159</p>
<p>Appendix 3: Websites 160</p>
<p>Chapter 5 Tax Research for Compliance and Tax Planning 163</p>
<p>Tax Research Databases 164</p>
<p>The Internal Revenue Code 170</p>
<p>Treasury Regulations 172</p>
<p>Other Administrative Authorities 174</p>
<p>Judicial Sources 180</p>
<p>Original Jurisdiction Courts 183</p>
<p>Steps in Conducting Tax Research 185</p>
<p>The Tax Research Environment 196</p>
<p>Regulation of Tax Professionals 211</p>
<p>Summary 212</p>
<p>Notes 213</p>
<p>Appendix: Selected Tax Websites 213</p>
<p>Chapter 6 Assurance/Auditing Research 215</p>
<p>Introduction 215</p>
<p>Assurance Services 216</p>
<p>Consulting Services and Standards 217</p>
<p>Auditing Standard–Setting Environment 218</p>
<p>Auditing Standard–Setting Process 228</p>
<p>AICPA Code of Professional Conduct 231</p>
<p>Auditing Standards in the Public Sector 236</p>
<p>Compilation and Review Services 238</p>
<p>Role of Judgment in Accounting and Auditing 239</p>
<p>Economic Consequences 240</p>
<p>Summary 241</p>
<p>Notes 241</p>
<p>About the Authors 243</p>
<p>Index 247</p>