TAILIEUCHUNG - Lecture Accounting and auditing research: Tools and strategies - Chapter 6: Other research databases and tools

This chapter presents the following content: Other database research strategies, define the information needed, determine the sources to search, use search techniques and tools, view the results and manage the information, commercial accounting databases,. | Chapter 6 Other Research Databases and Tools Business information needs can arise for various reasons, such as Understanding the industry of a client Financial news that may affect a client Background of new corporate executives Understanding a company’s new products and patents Other Database Research Strategies: Step 1: Information Needed Commercial databases advantages Ability to improve database features Better search tools Comprehensive retrieval systems Often more user friendliness Other Database Research Strategies: Step 2: Determine the Sources Other Database Research Strategies: Step 2: Determine the Sources (cont’d) Industry information sources Sometimes need gov. industry code Government agencies Trade associations Find all relevant sources If keyword search, consider Alternative keyword terms Segment searching Date restrictions Changing connector terms Understand any search engine limits Use reminder tools . search histories Other Database Research Strategies: Step 3: Use Search Techniques Search results come in various forms Citation, abbreviated, or full document views Descriptive graphics or charts Additional documents or info. may exist through tabs or listings on the side Other Database Research Strategies: Step 4: Manage the Results Other Database Research Strategies: Step 4: Manage the Results (cont’d) Consider reformat the citation of sources to conform to the style needed. APA Style uses author’s last name and first name initial (year of publication), article title, journal volume number (issue), article pages. American Accounting Association (AAA) style slightly varies from APA. Checkpoint has a financial research library in some subscriptions CCH’s Accounting Research Manager Access to FASB’s codification, government accounting, various auditing standards, SEC authorities, and helpful secondary sources Advertises additional SEC materials not found in the FASB’s Codification Weekly newsletter available to subscribers Accounting Research .

• Kế toán - Kiểm toán
• Auditing research
• Accounting research
• Research databases
• Research tools
• Database research strategies
• Search techniques
• Assurance services
• Consulting services
• Attestation services
• Financial accounting research tools
• Accounting research online
• The research process
• Tax research for compliance
• Tax planning
• Tax research challenges
• Tax research databases
• Environment of accounting research
• Aaccounting environment
• Research process
• Refining the research process
• Conducting research
• Collect the evidence
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Summary of PhD thesis
• Thesis summary of Doctor of Accounting
• Auditing of financial statements
• Financial statements
• Auditing time of financial statements
• Effective communication
• Accounting firm
• Economic consequences
• Forensic accounting research
• Types of fraud
• The fraud triangle
• Business investigations
• Finance accounting and Auditing
• Behavior of auditors
• Industry expertise
• Qualifications of auditors
• Process of auditing
• Audit activity
• Critical thinking
• Effective writing skills
• The professional accountant
• Critical thinking skills
• Internal audit
• Internal auditor
• External auditor
• Quality of internal auditing activities
• Obligation of Law
• Audit opinions
• Influencing factors
• Research overview
• Independent audit opinion
• INTERNAL AUDITING ROLES
• EFFECTIVENESS
• thesis
• internship reports
• project course
• graduate thesis
• ETHICAL ISSUES
• INTERNAL AUDITING
• Financial leverage
• Real estate business
• Return On Capital Employed (ROCE)
• Return On Assets (ROA)
• Return On Equity (ROE)
• Operation cost
• Human resource
• Industry revolution 4 0
• Types of e invoice
• Electronic data Interchange
• Involuntary delisting
• Voluntary delisting
• Vietnam stock market
• Vietnam government
• Famous auditing firms
• THE EVOLVING ROLE
• THE INTERNAL AUDITOR
• CONFORMANCE
• BANK INTERNAL
• Analytical procedures
• Audit firms
• Fraudulent financial reporting
• Fraud risk assessment procedures
• Fraud risk assessment
• FDI Companies
• Fixed assets
• Transfer pricing
• Economic Cooperation and Development (OECD)
• Transfer pricing phenomenon