Accounting and Auditing Research and Databases. by Thomas R. Weirich

By Thomas R. Weirich

The easy-to-use, selfmade table accounting and auditing study database

FASB's on-line GAAP Codification procedure. The convergence of U.S. GAAP and foreign monetary Reporting criteria. EDGAR submitting and examine method. RIA Checkpoint and CCH. Accounting execs and practitioners have to comprehend those study databases to arrive suggestions and accomplish greatest effects for the association. Highlighting each one pertinent database, Accounting and Auditing examine Databases exhibits you ways to behavior study utilizing a bunch of databases together with RIA, CCH, AICPA's on-line Library, FASB Codification, GARS, and eIFRS.

  • Highlights every one particular database
  • Step-by-step information to investigate resources
  • Explains how you can behavior learn utilizing databases together with AICPA's on-line Library, FASB Codification, and eIFRS
  • Enables you to appreciate accounting and auditing study to arrive solutions

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Theoretical research investigates questions that appear interesting to the researcher, generally an academician, but may have little or no practical application at the present time. In conducting theoretical research, one attempts to create new knowledge in a particular subject. Sometimes theoretical research uses empirical data based upon experimentation or observation. 2 Thus, theoretical research adds to the body of knowledge in a particular field and may ultimately contribute directly or indirectly to practical problem solutions.

Therefore, researching such issues will challenge the critical thinking abilities of the professional. That is, the professional must possess the expertise to understand the relevant facts and render a professional judgment, even in some situations where no single definitive answer or solution exists. In such cases, the researcher would apply professional judgment in the development of an answer to the issue or problem at hand. This practitioner's desk reference will provide you with an overview of the steps in the research process (this chapter), and the major databases to access the professional literature (Chapters 2–6).

Securities and Exchange Commission. Finally, research databases are constantly evolving with new interfaces and technologies. Practitioners must increasingly perform all types of research: accounting, auditing, tax, and business research. The ability to research effectively and efficiently is a major determinant of success in the profession. Therefore, Accounting & Auditing Research and Databases: Practitioner's Desk Reference is an invaluable guide to practical professional research. Through understanding the governing authorities and research methodologies, one is much better prepared for the future.

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