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Lecture Accounting and auditing research: Tools and strategies - Chapter 9: Refining the research process
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Lecture Accounting and auditing research: Tools and strategies - Chapter 9: Refining the research process
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This chapter presents the following content: Method of conducting research, identify the issues or problems, collect the evidence, analyze the results and identify alternatives, develop a conclusion, communicate the results, lessons learned for professional practice | Chapter 9 Refining the Research Process 1 1. Investigate the facts and identify issues 2. Collect the appropriate authorities 3. Analyze the research 4. Develop the reasoning and conclusions 5. Communicate the results Overview of Research Process Preliminarily identify the problem Text: Can Sony write down or amortize goodwill? Search – Is amortization allowed? Is this related to reporting or to tax? What facts will be needed? Have laws changed? What has Sony experienced to warrant the question? 1. Identify the Issues or Problems 3 1. Identify the Issues or Problems (cont’d) Analyze the problem What does the client really want to know? Refine the problem statements Greater precision Include critical facts and authority at issue Identify keywords for research Use a careful and systematic research approach Sometimes use a diagram Citations will often lead to other relevant literature. Locate and examine the relevant authorities Review insightful non-authoritative sources 2. Collect the Evidence 5 Exercise professional judgment. Organize the authorities logically. Keep any hierarchy of authorities in mind. Cite the specific location where the authorities are found, not a summary of the information. Apply the authorities to any alternatives. Evaluate the quality and quantity of support for each alternative. Document why an alternative was not used. 3. Analyze Results & Alternatives 6 Use well reasoned, well-supported evidence, and professional judgment to develop a conclusion. Answer each question asked. Develop a conclusion for each issue! Conclusion is often placed after the issue. 4. Develop the Conclusion 7 A letter should summarize bottom-line results and provide advice to the client. Supporting documentation or a memo provides the complete analysis. State the facts and issues or problems. Summarize the conclusion. Reference your authorities along with a summary of the relevant parts of the literature. Some firms will attach the memo, while others just retain | Chapter 9 Refining the Research Process 1 1. Investigate the facts and identify issues 2. Collect the appropriate authorities 3. Analyze the research 4. Develop the reasoning and conclusions 5. Communicate the results Overview of Research Process Preliminarily identify the problem Text: Can Sony write down or amortize goodwill? Search – Is amortization allowed? Is this related to reporting or to tax? What facts will be needed? Have laws changed? What has Sony experienced to warrant the question? 1. Identify the Issues or Problems 3 1. Identify the Issues or Problems (cont’d) Analyze the problem What does the client really want to know? Refine the problem statements Greater precision Include critical facts and authority at issue Identify keywords for research Use a careful and systematic research approach Sometimes use a diagram Citations will often lead to other relevant literature. Locate and examine the relevant authorities Review insightful non-authoritative sources 2. Collect the
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