TAILIEUCHUNG - Lecture Accounting and auditing research: Tools and strategies - Chapter 1: Introduction to applied professional research

Chapter 1 introduction to applied professional research. After studying this chapter, you will know: What is Research? Research questions, nature of professional research, critical thinking and effective communication, economic consequences of standards setting,. | Chapter 1 Introduction to Applied Professional Research 1 Research importance Changes in law, new services, technologies, professional standards. Accounting, attestation, tax compliance, forensic accounting, fraud examinations, tax planning. 2 Research Importance (contd.) Must have a clear definition of the problem, using professional databases to search for relevant authorities, reviewing authoritative literature, evaluating alternatives, drawing conclusions, and communicating results. Develop critical thinking skills What is Research? The act of conducting research is a systematic investigation of an issue or problem utilizing the researcher’s professional judgment. Accounting & Auditing Research: The act of a systematic and logical approach and documenting evidence underlying a conclusion relating to an accounting or auditing issue or problem currently confronting the accountant or auditor. 4 Accounting & Auditing Research Theoretical research: Attempt to create new knowledge or add to a body of knowledge Applied research: Investigates an issue of immediate practical importance A priori – before the fact – should a client open a store at a certain location A posteriori – after the fact – tax return Attributes of Accounting and Auditing Research Design Efficiency- Research should be structured so that the fewest number of sources are reviewed in developing a conclusion. General Applicability- Research design should apply to a wide variety of problems or issues. Conclusive- Research design should result in a defensible conclusion. Critical Thinking and Effective Communication Critical Thinking Must know how to think Be able to identify a problem, gather relevant facts, analyze the issue, synthesize and evaluate alternatives, and develop appropriate alternatives. 7 Critical Thinking and Effective Communication (contd.) Effective Communication Coherence, conciseness, good use of standard English, and achievement of the purpose for the intended reader (memo if .

TỪ KHÓA LIÊN QUAN
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.