Preface

Accounting & Auditing Research and Databases: Practitioner's Desk Reference is an easy-to-use, do-it-yourself reference book on accounting and auditing research and databases. The treatise focuses on practical aspects of professional accounting and auditing research and databases.

The need for this treatise has arisen from an accounting and auditing environment in the United States that has recently encountered dramatic changes: U.S. GAAP is now consolidated in the FASB Accounting Standards Codification. Other accounting, auditing, and tax standards are quickly changing. Mastery of international financial reporting standards is also needed because of recognition of its standard setter, the International Accounting Standards Board (IASB), by the U.S. 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.

This work is focused on online databases, supplemented with information on essential tools for research and analysis. The subtitle, Practitioner's Desk Reference, synthesizes the treatise's teaching abilities. The book enables practitioners/researchers to discover justifiable authoritative solutions to accounting or auditing problems.

The professional book differs from the authors’ textbook on the subject, with more extensive discussion of the FASB and IASB structures, including the advisory boards, detailed research methods for the Codification and eIFRS, tax research sources, and types of audits. Also, we provide a search example utilizing the SEC's EDGAR database.

This treatise was created as a comprehensive, stand-alone reference tool for those who wish to become skilled in various professional research techniques and sources. Nearly every reader can acquire some benefit from the discussion here. In summary, Accounting & Auditing Research and Databases: Practitioner's Desk Reference is indispensable for learning and polishing professional research.

Chapter 1 introduces professional research and provides an overview of the research process. Chapter 2 explores the environment of financial research in the United States through the impact of the FASB and the SEC. Chapter 3 discusses the environment of international research through the IASB. Chapter 4 discusses other accounting and business research databases and tools. Chapter 5 discusses tax research for compliance and tax planning. Chapter 6 concludes by exploring assurance and auditing research.