Accounting Research Process Step 2

Collecting Evidence

• Review accounting literature;
• Review audit literature;
• Review tax literature;
• Case Studies;
• Ensuring proper survey practice;
• Internet and electronic databases are used in gathering evidence;
• Sources should be studied, distinguishing which to utilize, and ensure that we properly performed "Problem Distillation" to refine the issue and ensure productivity from Step 1;
• Represents a detailed review of relevant authoritative accounting and/or auditing literature.