10K, 193

33 Act, 192

34 Act, 192

A

AAA, 46, 50, 51, 129

A Plain English Handbook: How to Create Clear SEC Disclosure, 31

A Posteriori research, 3

A Priori research, 2, 3

AAERs, 73, 74, 192

AAG, 48, 54–56, 66, 106, 163, 191

Accounting and Auditing Enforcement Releases (AAERs), 73, 74, 192

Accounting and Auditing Enforcement Release No. 420, 7

Accounting and Tax Index, 106

Accounting, auditing, or tax research, 1–3, 7, 10

Accounting Interpretations (AIN), 54, 56, 66

Accounting Research Bulletins (ARBs), 44, 47, 54, 56, 66, 191

Accounting Research Manager, 106, 108, 109, 111–113, 125, 129, 186

Accounting Research Monographs, 46, 48, 57

Accounting Research Network, 119

Accounting Series Releases (ASR), 66, 73, 74, 192

Accounting Standards Executive Committee (AcSEC), 47, 48, 54–56, 66, 115

Accounting Trends & Techniques, 48, 106, 108, 109, 163, 178, 183

ACL for Windows, 208

Acquiescence, 140

AcSEC, 47, 48, 54–56, 66, 115

Action Alert, 187

Administrative sources, 135

AFTR, 144, 145

AICPA, 9, 16, 27, 29, 31, 41, 44, 46–49, 51–58, 65, 66, 70, 71, 75, 85, 95, 96, 103, 105, 106, 108, 109, 115, 117, 120, 125, 129, 132, 138, 150, 155–172, 178, 183, 187, 191, 192, 206, 208, 213

AICPA Code of Professional Conduct, 58, 150, 157, 164, 165, 168

AICPA Professional Standards, 16, 49, 164, 166, 174, 178, 191

AICPA reSOURCE database, 70, 115, 163, 164

American Accounting Association (AAA), 46, 50, 51, 129

American Institute of Certified Public Accountants (AICPA), 9, 16, 27, 29, 31, 41, 44, 46–49, 51–58, 65, 66, 70, 71, 75, 85, 95, 96, 103, 105, 106, 108, 109, 115, 117, 120, 125, 129, 132, 138, 150, 155–172, 178, 183, 187, 191, 192, 206, 208, 213

Analyst reports, 103, 115–119, 124

Analyst's Notebook, 208, 209

Analyze the research, 142, 145

APB, 41, 47, 50, 52–57, 66, 191

APB Opinions, 54, 56, 57

Application skills, 16, 22, 188

Applied research, 2, 3, 5

Applied tax research, 131

Appropriate authorities, 142

ARB, 44, 47, 54, 56, 66, 191

ASR, 66, 73, 74, 192

Assurance services, 155–157

Attest engagements & guidelines, 159

Attestation standards, 157–160, 162, 170

Audit analytics, 120, 129

Audit and Accounting Guides (AAG), 48, 54–56, 66, 106, 163, 191

Audit and Accounting Manual, 106, 109, 164

AUG, 191

AUIJ, 191

Authoritative level, 45, 53, 56, 70

B

BDO Seidman, LLP, 96

Bloom's taxonomy, 21, 22

Blue Book, 49, 137

BNA Intellectual Property Library, 122, 129

Bond information, 116

Business and Company Resource Center, 118, 129

Business information, 103, 122

Business investigations, 197, 206, 211

Business Source Premier, 120, 129

C

Campus Research, 126

CASB, 40, 50, 57, 192

CCH, 75, 76, 108–113, 133, 134, 137, 144, 145, 148

China Data Online, 121, 129

CIR, 192

Citation, 13, 65, 66, 69, 72, 105, 135, 138, 139, 142, 144–146, 149, 178, 181, 182, 186, 191

Citation retrieval, 65

Citator, 126, 133, 146, 147, 154

Code of Federal Regulations, 137, 138

Code of Professional Conduct, 54, 58, 150, 155, 157, 158, 164, 165, 168, 191

Codification, 4, 16, 43, 44, 49, 53, 54, 58–60, 63, 65, 66–71, 73–76, 95, 103, 108, 110–112, 117, 120, 132, 135, 138, 161, 163, 178, 182, 185–187, 192

Codification database, 64, 68, 71

Codification Update Instructions, 43, 44, 58

Colorable Authorities, 183

Computer technology in fraud investigations, 207

Comment letters, 48, 90

Commerce Clearing House, Inc., 75, 76, 108–113, 133, 134, 137, 144, 145, 148

Commercial databases, 63, 75, 76, 104–106, 213

Committee of European Securities Regulators (CESR), 94

Committee on Accounting Procedure (CAP), 47, 56, 57, 66

Communicate the result, 13, 16, 142, 148, 185

Communication skills, 1, 5, 6, 16, 26, 76, 188

Company comparisons, 118

Company dossier, 122, 124, 125

Compilation & Review Services, 157, 171

CON, 191

Conceptual framework, 42, 46, 87, 92, 93

Constitution, 46, 87, 88, 90, 96, 135

Consulting Services & Standards, 155–157, 159, 191, 206

Convergence, 85, 86, 88, 90, 92, 94, 95, 162, 170

Corporation Finance Division, 193

COSO, 108

Cost Accounting Standards Board (CASB), 40, 50, 57, 192

Court of appeals, 140, 141, 144–146

Court of Federal Claims, 140, 141, 144, 145

CPA exam, 9, 10, 16, 23, 27, 28, 31, 63, 80, 150, 154, 159, 163, 188

CPA Letter, 48, 187

Critical thinking, 1, 5, 6, 10, 19–21, 23–28, 34, 172

Critical thinking skills, 6, 10, 19–21, 23–26, 34, 172

Current text, 111, 112

D

Data mining software, 207

Database, 1, 3–5, 9, 10–12, 16, 63–66, 68, 70–72, 75, 76, 80, 95, 96, 103–106, 108–111, 113–126, 129, 130, 133, 135, 137, 143, 144, 150, 157, 159, 163, 164, 178–183, 186, 205, 207, 208, 210–214

Definition of Fraud, 197, 198

Deloitte, 96

Derivative Implementation Group (DIG) Issues, 54, 56

Disclosure, 5, 31, 33, 40, 41, 43, 47, 52, 53, 59, 67, 73, 74, 126, 171, 177–182, 184, 186, 192–194

District court, 140, 141, 144, 145

Documentation worksheet, 185, 186

Drill down, 65, 105, 142, 143

Due process, 45, 46, 48, 49, 54, 55, 86, 90, 92, 93, 96

E

Earnings per share, 59, 96, 98, 99, 193

EBESCO Host, 120, 129

Economic consequences, 6, 12, 13, 59, 172

Effective communication, 6, 149, 203

Effective writing skills, 5, 19, 26

composing skills, 28

editing skills, 28

eIFRS, 53, 65, 70, 71, 75, 85, 87, 95–97, 99, 103, 117, 120, 132, 138, 163, 186, 208, 213

EITF, 40, 42–44, 54–57, 66, 70, 108, 111, 191

Electronic data gathering and retrieval (EDGAR) system, 75, 179

Electronic International Financial Reporting Standards (eIFRS), 53, 65, 70, 71, 75, 85, 87, 95–97, 99, 103, 117, 120, 132, 138, 163, 186, 208, 213

Elements of reasoning, 23, 25

Elements of Plain English, 33

Emerging Issues Task Force (EITF), 40, 42–44, 54–57, 66, 70, 108, 111, 191

Employee embezzlement, 200

Enforcement division, 41, 192

EPS, 96, 193

Ernst & Young, 96

European Securities Committee (ESC), 94

European Union (EU), 85, 86, 94, 125

Exposure draft, 45, 49, 90, 91, 187

F

Factiva, 117, 119, 120, 129

FAF, 42, 43, 48, 50

FAS, 54, 56, 66, 183, 191

FASAB, 55, 57, 103, 110, 112–114, 130, 182, 191

FASAC, 42, 45

FASB, 4, 6, 16, 39–50, 52–59, 63–67, 70, 71, 74, 80, 82, 86, 87, 93, 108, 113, 166, 178, 181–183, 185–187, 191, 194

FASB Accounting Standards Codification, 53, 54, 63, 65, 67, 181, 182, 185–187, 191

FD, 192

Federal Accounting Standards Advisory Board (FASAB), 55, 57, 103, 110, 112–114, 130, 182, 191

Federal Tax Coordinator, 133, 137, 146, 148

FEI, 40, 45, 50, 51

FIN, 54, 56, 66, 191

Financial Accounting Foundation (FAF), 42, 43, 48, 50

Financial Accounting Standards Advisory Council (FASAC), 42, 45

Financial Accounting Standards Board (FASB), 4, 6, 16, 39–50, 52–59, 63–67, 70, 71, 74, 80, 82, 86, 87, 93, 108, 113, 166, 178, 181–183, 185–187, 191, 194

Financial Executives International (FEI), 40, 45, 50, 51

Financial ratio analysis, 115, 117

Financial reporting releases, 66, 73–75, 107, 125, 192

Financial Reporting Surveys, 109

Financial research, 103, 106, 115, 119, 120, 124, 179, 180, 183

Financial Statement Accounts, 52, 66, 67

Financial Times, 12, 119, 120

Forensic accounting, 1, 197, 214

Framework, 8, 23, 42, 43, 46, 47, 87, 92, 93, 95, 96, 100, 168, 181

Fraud, 1, 197–211, 213, 214

Fraud Investigation Regulations, 214

Fraud triangle, 197, 201, 202

FRP, 192

FRR, 74, 192, 193

FSP, 44, 54, 56, 66

FTB, 54, 56, 66, 191

G

GAAP, 3, 6, 7, 32, 44, 45, 48–53, 56–59, 63, 66, 70, 72–74, 86, 87, 95, 100, 106, 108, 112, 113, 115, 157, 160, 161, 166, 167, 171, 172, 178–183, 185, 186, 193, 195

GAC, 192

GAGAS, 169, 192

GAO, 108, 158, 161, 162, 164, 169, 170, 192

GARS, 110–113

GAS, 192

GASAC, 49

GASB, 6, 39–43, 48–51, 55, 57, 58, 60, 103, 107, 108, 111, 114, 129, 166, 182, 192

GASB Codification, 49

GASB Report, 187

GASI, 192

Generally Accepted Accounting Principles (GAAP), 3, 6, 7, 32, 44, 45, 48–53, 56–59, 63, 66, 70, 72–74, 86, 87, 95, 100, 106, 108, 112, 113, 115, 157, 160, 161, 166, 167, 171, 172, 178–183, 185, 186, 193, 195

Generally Accepted Auditing Standards, 158, 161, 164, 170, 193

GlobalEDGE, 120, 129, 130

Goodwill, 32, 59, 70, 79, 101, 179, 180, 181, 182, 184, 185, 193, 194, 195

Government Auditing Standards, 163, 164, 169, 170, 192

Governmental Accounting Research System (GARS), 110–113

Governmental Accounting Standards Advisory Council (GASAC), 49

Governmental Accounting Standards Board (GASB), 6, 39–43, 48–51, 55, 57, 58, 60, 103, 107, 108, 111, 114, 129, 166, 182, 192

Grant Thornton, LLP, 96

Graphical skills, 15, 189

Guidestar, 121, 130

H

Harmonization, 85, 94

Hein-Online, 126, 130

Hierarchy, 45, 53, 55, 56, 66, 72, 74, 75, 87, 92, 95, 100, 108, 110–112, 140, 141, 145, 155, 162, 165, 168, 181, 182, 186

Higher order reasoning skills, 21

Hoover's Online, 118

HTML, 75, 95

I

IAAER, 95

IAASB, 169–171, 192

IAS, 39, 86, 89, 93, 95, 96, 98–100, 106, 179, 182, 185, 186, 188, 192, 194

IASB, 40, 41, 85–96, 108, 166, 182, 192

IAU, 192

IDEA (Audimation Services, Inc.), 103, 208

Identify the issues, 142, 179, 180, 185, 205

IFAC, 57, 85, 86, 94, 170, 192

IFRIC, 86–92, 94, 96, 100, 192

IFRS, 85–96, 100, 170, 182, 185, 186, 188, 192

IFRS enforcement, 93

IFRS funding, 93

IIA, 51, 108, 162, 169, 183, 192

IMA, 40, 45, 50, 51

Index approach, 142, 144

Industry code, 104, 130

Industry comparisons, 115, 117

Industry information, 104, 118

Institute of Management Accountants (IMA), 40, 45, 50, 51

Internal Revenue Code, 16, 50, 135, 141, 182, 186, 192

International Accounting Standards Board (IASB), 40, 41, 85–96, 100, 108, 109, 166, 182, 192

International Accounting Standards Committee (IASC), 54, 86–89, 91, 96

International Association for Accounting Education and Research (IAAER), 95

International Auditing Standards, 170–171

International Auditing & Assurance Standards Board (IAASB), 169–171, 192

International Federation of Accountants (IFAC), 57, 85, 86, 94, 170, 192

International Financial Reporting Standards (IFRS), 85–96, 100, 170, 182, 185, 186, 188, 192

International Financial Reporting Interpretations Committee (IFRIC), 86–92, 94, 96, 100, 192

International Organization of Securities Commission (IOSCO), 86, 88, 93–95

International Standards of Auditing (ISA), 170

Interpretations, 66

Interpretive releases, 66

Investment Management Division, 41, 51

IOSCO, 86, 88, 93–95

IPSAB, 192

IRC, 16, 50, 135, 141, 182, 186, 192

ISAE, 192

ISQC, 192

Issues in Accounting Education, 77

Issues papers, 48, 54, 55

J

Joint Committee, 137, 141

Judgment, 1, 2, 7, 9, 12, 15, 16, 20, 26, 29, 49, 57, 70, 93, 100, 123, 133, 146, 149, 155, 158, 159, 169, 171–172, 177, 183, 186, 188, 189, 210, 211

Judicial sources, 135, 139

K

Keyword search, 65, 69, 105, 122, 126, 143

Knowledge, 1–3, 7, 10, 11, 15, 16, 20–22, 24, 26, 27, 33, 35, 36, 44, 48, 51, 54, 55, 77, 88, 90, 120, 132, 140, 145, 160, 172, 180, 181, 184, 187–189

KnowX, 213

Kompass, 121, 130

KPMG, 95, 96, 116

L

Legal information, 104, 122, 124

Levels of GAAP, 39, 44, 53

LexisNexis, 16, 53, 65, 70–72, 75, 95, 103, 115, 117, 118, 120–126, 130, 132, 133, 138, 163, 180, 208, 212, 213

Levels of thinking, 19, 21–22, 26

LexisNexis Academic, 53, 65, 70, 71, 75, 95, 103, 117, 118, 120, 122–126, 130, 132, 138, 163, 180

Locating GAAP, 70–71

M

Management fraud, 199, 200, 201

Master glossary, 66, 68, 71, 72

McGladrey & Pullen, LLP, 96

MD&A, 193

Measurement, 4, 46, 47, 50, 52, 53, 92, 93, 96, 119, 181, 182, 194

Memorandum decision, 140, 141, 145

Memorandum of Understanding (MOU), 86, 87

Mergent Online, 115, 117, 120, 130

Mergers and acquisition data, 119, 122

Miller GAAP Guide, 71

Million dollar directory, 119

Miscellaneous fraud, 201

Morningstar, 118, 119, 130

MOU, 86, 87

Mutual fund data, 118

N

Nature of professional research, 5–6

Non-authoritative level, 56–57

Non-financial information, 118, 124

North American Free Trade Agreement, 85

North American Industry Classification (NAICS), 104, 130

O

OCA, 40, 41, 192

Office of International Affairs (OIA), 95

Office of the Chief Accountant, 40, 41, 192

OIA, 95

OMB, 49, 50, 108, 169, 170, 192

Oral skills, 15, 185, 189

Original pronouncements, 56, 90, 111, 112, 114

Outsourced accounting, 188

P

Parallel citation, 144, 145

PB, 54–56, 66, 70, 115

Public Company Accounting Oversight Board (PCAOB), 9, 108, 113, 125, 126, 130, 155, 158, 159, 161–164, 167, 169, 172, 185, 192

Practice bulletins (PB), 54–56, 66, 70, 115

Precedent, 46, 139–141, 146

PricewaterhouseCoopers, 96

Principles-based standards, 41–42, 93

Primary authorities, 70, 100, 133, 137, 182

Private companies, 41, 115–118, 120, 212

Private sector, 39–42, 47–49, 65, 162

Problem distillation, 11

Profession Accounting Research, 1, 5, 63, 186

Professional judgment, 1, 2, 12, 16, 57, 70, 93, 100, 133, 146, 149, 155, 158, 159, 169, 171, 172, 177, 183, 186, 189

Professional Practice, 41, 162, 185, 192

Professional standards, 1, 16, 39, 49, 74, 77, 87, 108, 150, 156, 157, 159, 161, 163, 166, 174, 178, 188, 191, 206

Proquest Asian Business and Reference, 120

Proxy statements, 31, 32, 75

PRP, 191

Public company data, 115

Public databases, 207, 210, 211

Public records, 122, 123, 204, 205, 210–213

Public sector, 40, 41, 48, 155, 159, 169, 170, 192

R

Reading a pronouncement, 58–60

Reasoning, 10, 21, 22, 23, 25, 27, 35, 142, 146–149

Regular decision, 140, 141, 145

Regulation S-K, 73, 75, 193

Regulation S-X, 66, 73, 75, 193

Research, 1–13, 15, 16, 24–27, 31, 39–46, 51–53, 56–59, 63–68, 70–72, 75–77, 85, 87, 90, 92, 95, 96, 100, 103–106, 108–113, 115, 117–122, 124–126, 131–135, 137–150, 155–157, 163, 164, 167, 172, 174, 177–186, 188, 189, 197, 200, 201, 203, 204, 206, 208, 209, 211–214

Research Institute of America (RIA), 14, 16, 53, 65, 70, 71, 75, 76, 95, 103, 106, 107, 117, 120, 126, 131–135, 137–139, 143–148, 186, 208, 213

Research process, 1, 4, 5, 6, 8–12, 15, 25, 56, 57, 63, 68, 70, 75, 100, 142, 147, 155, 157, 159, 172, 177, 178, 186, 189

Research questions, 3–4, 8, 56, 68, 70, 95

Research skills, 3, 10, 15, 23, 63, 64, 131, 150, 188, 197

Research strategies, 64–65, 103

Revenue procedures, 135, 139, 141, 146

Revenue Rulings, 50, 135, 137, 139, 145, 146

RIA, 14, 16, 53, 65, 70, 71, 75, 76, 95, 103, 106, 107, 117, 120, 126, 131–135, 137–139, 143–148, 186, 208, 213

RIA Checkpoint, 16, 53, 65, 70, 71, 75, 76, 95, 103, 106, 107, 117, 120, 126, 130, 132–135, 138, 139, 143, 144, 146, 163, 186, 208, 213

Risk Metrics, 120, 130

Role of research, 7–9

Role of Judgment in Accounting & Auditing research, 171–172

S

S&P NetAdvantage, 103, 115–117, 179

SABs, 57, 66, 74, 75, 107, 193

SAC, 87–90

SAR, 159, 171, 191

Sarbanes-Oxley Act of 2002, 41, 158, 162, 192

SARI, 191

SAS, 158, 159, 160, 163, 164, 170, 191, 203

Search methods, 64, 65

SEC, 7, 12, 29–33, 40–42, 45, 48, 52, 54, 57, 63, 64, 66, 72–76, 86–88, 93–95, 106–108, 111, 115, 116, 118, 120–122, 162, 165, 172, 177, 179, 180, 182, 183, 186, 191–195, 199, 211, 212

Secondary authorities, 70, 133, 146

Secondary sources, 15, 24, 71, 112, 122, 126, 133, 137, 146, 148, 183, 189, 206, 207

Securities Act of 1933, 74, 192, 193

Securities and Exchange Act of 1934, 40

Securities and Exchange Commission (SEC), 7, 12, 29–33, 40–42, 45, 48, 52, 54, 57, 63, 64, 66, 72–76, 86–88, 93–95, 106–108, 111, 115, 116, 118, 120–122, 162, 165, 172, 177, 179, 180, 182, 183, 186, 191–195, 199, 211, 212

Securities Exchange Act of 1934, 32, 72, 74, 192, 193

Securities Industry Associates (SIA), 50, 52

Segment disclosure, 181–183, 186, 194

SFAC, 46, 47, 55, 57, 191, 192

SFAS, 43–45, 58, 66, 191

SIA, 50, 52

SIC, 86, 89, 90, 104, 117, 192

Simulations, 9, 10, 16, 17, 18, 63, 77, 80, 81, 150, 154, 174

S-K, 73–75, 193

Small Claims division, 140

SOP, 48, 49, 54–57, 66, 70, 162, 164, 170, 191

SSAE, 158, 191, 192

SSARS, 158, 159, 171, 191

Staff Accounting Bulletins, 57, 66, 74, 75, 107, 193

Staff Positions (FSP), 44, 54, 56, 66

Standard Federal Income Tax Reporter, 133, 137

Standard Industrial Classification (SIC), 86, 89, 90, 104, 117, 192

Standard setting process, 14, 40, 42, 45, 87, 159, 162

Standards Advisory Council (SAC), 87–90

Statements of Financial Accounting Concepts (SFACs), 46, 47, 55, 57, 191, 192

Statements of Financial Accounting Standards (SFAS), 43–45, 54, 56, 58, 66, 183, 191

Statements of Position (SOP), 48, 49, 54–57, 66, 70, 162, 164, 170, 191

Stat-USA, 121, 130

Statutory Sources, 135

Substantial authority, 132

Supervisory skills, 15, 189

Supreme Court, 141, 144–146, 148, 198

S-X, 66, 73, 74, 75, 193

Synthesis, 9, 15, 21, 22, 188

T

Tax avoidance, 131, 133, 150

Tax Court, 134, 140, 141, 144, 145

Tax evasion, 131

Tax litigation, 133

Tax research, 1, 2, 3, 7, 10, 16, 30, 126, 131–133, 135, 137, 140–150

Tax Research Consultant, 133

Tax research databases, 131, 133–135, 137, 140, 143

Tax Research Network, 133, 144

Tax services, 133, 135, 137, 138, 139, 143, 144, 148, 150, 191, 197

Tax treaties, 135, 139

Technical agenda, 88

Technical bulletins, 44, 49, 54–57, 66, 70, 113, 187, 191, 192

Technical Inquiry Services (TIS), 55, 56, 66

Theoretical research, 2

Thomson Research, 115, 117, 118, 130

TIS, 55, 56, 66

Topical areas, 66, 69

Trade associations, 121

Trading and Markets Division, 41

Treasury Regulations, 133, 135, 137–139, 141, 146, 150

Trueblood Accounting and Auditing Cases, 77

Tutorial, 71, 113, 123

Types of Fraud, 198, 199, 202, 203

U

United States Tax Reporter, 133, 148

Universal elements of reasoning, 23

USTC, 144, 145

V

Value Line, 119, 130

W

Wall Street Journal, 119, 120, 127, 212

Westlaw, 122, 126, 130, 133

Westlaw Business, 126

WizRule, 207

World Trade Organization, 86, 94

WRDS, 117, 119, 120, 130

Written skills, 15, 189

X

XBRL, 75, 193

Y

Yellow Book, 49, 107, 169, 170

Z

Zoominfo.com, 214