UCB Libraries

 

William M. White Business Library

A B C E F G H I J K L M N O P R S T U W

Accounting and Taxation Resource Guide              

Ten Steps to Accounting Research

Academy of Accounting Historians
The objectives of the Academy are to encourage research, publication, teaching and personal interchanges in all phases of Accounting History and its interrelation with business and economic history.
Accounting Web
Includes accounting news, jobs, articles.
Accounting trends & techniques HF5681.B2.A35
Accountants' handbook HF5621.A22
Accounting standards. Original pronouncements HF5616.U5.A364
American Accounting Association (AAA)
AAA is an organization of persons interested in accounting education and research. The association’s mission is topromote worldwide excellence in accounting education, research, and practice. Its Web site includes free access to faculty development materials, job posting for teaching positions in accounting and auditing, and links to information about its journals and newsletters. The site also includes links to the AAA’s journals: The Accounting Review, Issues in Accounting Education, and Accounting Horizons.
Applying GAAP and GAAS. (2 v. loose-leaf) HF5616 U5 M83
Use for identifying, interpreting, and applying the audit, attest, review, and compilation standards relevant to a particular engagement.
Accounting Research Network
The Accounting Research Network is part of the Social Science Research Network (SSRN) which is devoted to the rapid worldwide dissemination of social science research and is composed of a number of specialized research networks in each of the social sciences. The SSRN Electronic Library consists of two parts: an Abstract Database containing abstracts on over 21,000 scholarly working papers and forthcoming papers and an Electronic Paper Collection currently containing over 9,100 downloadable full text documents in Adobe Acrobat pdf format.
The American Institute of Certified Public Accountants (AICPA)
Web site for the American Institute for Certified Public Accountants. Includes recent exposure drafts, news and other information about the AICPA.
Association of College and University Auditors (ACUA)
The Association of College and University Auditors (ACUA) is an international professional organization serving institutions of higher education across the globe. Since its establishment in 1958, ACUA has provided its members a collegial forum for exchanging and sharing knowledge and generating new ideas. ACUA is committed to increasing members' knowledge of auditing, regulatory compliance and risk management in higher education.
Association of Government Accountants (AGA)
AGA serves government accountability professionals by providing quality education, fostering professional development and certification, and supporting standards and research to advance government accountability. Provides a helpful “links” page to more resources.
Bankrate.com
Despite the commercial messages, Bankrate.com’s tax page provides many handy rate pages such as standard deductions, tax news, tips and tax forms..
Behavioral research in accounting HF5601 .B42
BNA Tax Management Library
(Campus-wide/Remote Access) Provides primary and secondary sources on taxes, including the Internal Revenue Code, tax regulations, federal tax cases and court decisions, current legislation, tax treaties, federal and state tax forms, and expert analysis from tax professionals.  
Business & Management Practices
(Campus-wide/Remote Access) Index of full-text journal and trade publication articles that focus on practical aspects and approaches in business management, 1995 to date.
Business Knowledge Research
(Campus-wide/Remote Access) Database of Conference Board research reports in business management and on US and global economic issues.
CCH Accounting Research Manager
(Campus-wide/Remote Access) CCH's Accounting Research Manager is the most timely and comprehensive online database of expert-written analytical accounting, auditing, governmental, internal controls and SEC information as well as primary source data. Updated daily, it provides current, complete and objective resource for your financial reporting needs.
CCH Internet Tax Research NetWork
(Campus-wide/Remote Access) Current full-text tax news; U.S. Federal and State tax publications; U.S. business entity planning information; international tax information.

The Capital Changes section has weekly Corporate Capital Change Reports, Corporate Capital Histories, and Worthless Securities.

Patron registration required at website in order to access information.

FASB Accounting Statements
(Campus-wide/Remote Access) Full Text, Summaries, and Status (Including Concepts Statements—Full Text and Status) 1973 - Present.
FASB Public Record on Microfiche. Buck Financial Records Collection
Position Papers, Transcripts of Public Hearings, and Letters of Comment, 1974-1977.
GAAP 2000: UK financial reporting and accounting HF5616.G7.W53
Government Accounting Standard Board (GASB)
Financial reporting at both the local and national levels of government provide information for making economic, political, and social decisions and also help ensure the government’s accountability to its citizens. Formed in 1984, GASB is an independent, private-sector, not-for-profit organization that establishes and improves standards of state and local governmental accounting and financial reporting. Summaries and status information on GASB documents—including GASB Statements, GASB Concepts Statements, and GASB Interpretations—are available under the Users link on the left banner.
Government Auditing Standards (The Yellow Book)
This revision supersedes the 1994 revision, including Amendments 1 through 3. The new standards became effective for financial audits and attestation engagements of periods ending on or after January 1, 2004, and for performance audits beginning on or after January 1, 2004.
Hoover's Online
(Campus-wide/Remote Access) Provides company profiles, corporate directory (searchable by company name, industry, ticker symbol, sales, location), market quotes, and business news. Includes Hoover's company profile database. Additional information includes lists of officers, short biographies, and corporate financial data.
IAS (Wiley international accounting standards) HF5626.I27
Inside Sarbanes-Oxley
The implications of Sarbanes-Oxley in the world of financial reporting are profound enough to give this blog a useful role in any accounting professional’s life. The authors of this blog describe the 2002 legislation as “The most demanding requirements placed on publicly traded companies since the Securities and Exchange Act of 1933…” The blog updates readers using studies produced from governmental and standard setting bodies, as well as professional consultants. Topics covered include compliance, legislative actions, corporate governance, new proposed standards, and implications of U.S. accounting standards for international companies.
Institute of Internal Auditors (IIA)
IIA is an international professional organization of 130,000 members working in the fields of internal auditing and risk management. The mission of IIA is to provide global leadership to the internal auditing profession by its work with certification, education, research, and technological guidance in the profession. Materials on IIA’s site include information on how to become certified as an internal auditor, research reports (some free online), job postings, and a link to the site for the internal auditing profession’s leading journal, Internal Auditor.
Institute of Management Accountants (IMA)
IMA is dedicated to rebalancing the accountancy profession by educating society regarding the business building role of management accountants and finance professionals working inside organizations.
International Accounting Standards Board (IASB)
IASB, founded in April 2001 by the International Accounting Standards Committee Foundation (IASCF), develops and sets global accounting standards known as International Financial Reporting Standards (IFRS). Final published standards consist of both International Financial Reporting Standards and standards issued by the Board of International Accounting Standards Committee (IASC) and known as International Accounting Standards. The Norwalk Agreement between the FASB and IASB commits to the development of compatible accounting standards that can be used for domestic and cross-border financial reporting. Print copies of International Financial Reporting Standards and/or an online subscription to eIFRS can be purchased on the IASB Web site.
International Federation of Accountants (IFAC)
This global organization for the accountancy profession represents 2.5 million accountants and works with 158 member organizations in 123 countries. IFAC includes and uses standard setting boards to develop international standards on ethics, auditing and assurance, education, and public sector accounting standards. IFAC also issues policy positions on topics of public interest. Its various committees post Exposure Drafts on the Web site for comment, and final copies of standards can be purchased under the bookstore link. The Articles & Speeches link provides free access to the full text of articles published by IFAC’s leadership and other accounting professionals.
Internal Revenue Service (IRS)
Official site of the Internal Revenue Service. Online forms available.
International dictionary of accounting acronyms HF5621.M677
LexisNexis Academic
To find accounting information, go to Business and scroll down to Accounting to obtain access to the sources below. Each of these sources may be searched by Keyword.
  • Accountant's Liability: Focuses on information needed to successfully litigate and defend accountant liability cases.
  • Accounting and Auditing Enforcement Release: Releases from the Security and Exchange Commission (SEC) that are enforcement actions taken for violations of SEC and federal rules.
  • Accounting Series Releases: SEC interpretations of the many SEC documents, laws & rules affecting American securities, both private & public sectors.
  • Accounting Technology: Focuses on technology in accounting.
  • Accounting Today: Information on marketing and developing an accounting practice.
  • AICPA Accounting and Auditing Publications: Material from various American Institute of Certified Public Accountants (AICPA) publications. The file includes the full text of all the articles from the Journal of Accountancy, Tax Adviser, CPA Letter, and the Tax Division Newsletter.
  • AICPA CPA Letter: A publication of the American Institute of Certified Public Accountants (AICPA).
  • AICPA Journal of Accountancy: A publication of the American Institute of Certified Public Accountants (AICPA).
  • AICPA Publications: Contains authoritative and semiauthoritative professional accounting material. The file includes the full text of pronouncements from the American Institute of Certified Public Accountants (AICPA).
  • Controller's Report (IOMA): This publication provides financial management strategies.
  • FRR SEC Financial Reporting Release: SEC Financial Reporting Release.
  • Journal of Business Strategy: Provides information influencing purchasing in the areas of consulting, acquisition and competitive analysis.
  • Miller GAAP Guide: The Miller GAAP Guide (Generally Accepted Accounting Principles) explains and analyzes all critical accounting principals and pronouncements currently in use, including FASB Statements, Interpretations, Technical Bulletins, ARB's and APB's.
  • Miller GAAS Guide: The Miller GAAS Guide (Generally Accepted Auditing Standards) describes the auditing standards, practices and procedures promulgated by the AICPA.
  • Miller Government GAAP Guide: The Miller Governmental GAAP Guide discusses all the promulgated accounting principles applicable to financial reporting by state and local governments.
  • Miller GAAP Emerging Issues Task Force: Analyzes and explains all current issues for which FASB's Emerging Issues Task Force has reached a consensus since its establishment in 1984, except for those that have been nullified by a subsequent authoritative pronouncement.
  • Miller European Accounting Guide: The European Accounting Guide is a companion volume to Miller GAAP Guide.
  • Miller GAAP - not for Profit Organization Audit: A guide for performing audits for not-for-profit organizations.
  • OMB Literature: Contains Office of Management & Budget literature.
  • Practical Accountant: Provides users with practical tax and accounting money-making advice and time-saving tips.
  • Staff Accounting Bulletin: Contains the staff's views on various issues such as disclosures, financial statements, income statement classification of charges, the use of regulations, and other accounting related issues.
Mergent Online
(Campus-wide/Remote Access) Current Mergent (Moody's) U.S. (10,000+) and foreign (12,000+) company information, annual reports to shareholders (1997 to date), searchable SEC EDGAR filings (1993 to date) and Country Profiles.
Miller international accounting standards guide HF5626.M55
Miller GAAS practice manual Annual HF5616.U5 M527
Current SASs, SSAEs. and SSARSs in practice.
ProQuest Accounting & Tax Database
(Campus-wide/Remote Access) ProQuest Accounting & Tax with Standards is an exciting new database merging the authoritative journal content found in ProQuest Accounting & TaxTM with relevant standards from the leading boards - FASB, GASB, and IASB.
The National Association of State Boards of Accountancy (NASBA)
Includes a directory to state boards of accountancy, CPA exam schedule and requirements and other publications by the Association.

The Public Company Accounting Oversight Board (PCAOB)

PCAOB is a private sector, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee auditors of public companies. A Standard Advisory Group advises the Board on the establishment of auditing and related professional standards, and proposed standards are ordinarily published for public comment. After comments have been received and considered, the Board adopts a final standard that must be approved by the Securities and Exchange Commission. The full text of Auditing Standards, Interim Standards, and Rules are available under the red Standards tab located on the banner at the top of the Web site.

Rutgers Accounting Web (RAW)
Provides links to FASB, GASB and other associations and standards organizations, journals, financial tools, government agencies and other resources related to accounting available on the Internet.
Simple Studies.com
Offers free and subscription-based online accounting tutorials and lectures. Great for the budding entrepreneur who wants to learn some of the basics of accounting.
SmartPros AccountingNet
Information and services for accountants. Includes information on the CPA and CMA exams, links to regional CPA societies and news stories.

Statements of Position

Available through LexisNexis. You can search LexisNexis "AICPA Publications" for the Statement of Position by number, and get results for that specific Statement. For example, if you search for "Statement of Position 97-2, Software Revenue Recognition" there are three results. The second one, ( Journal of Accountancy, JANUARY 1998) contains the text of the statement.

Statistics of Income
The Statistics of Income (SOI) program produces data files compiled from tax and information returns filed with the IRS. This site provides downloadable files of statistics for researchers looking for projections and aggregated data regarding corporations, charities, individuals, international, estates/wealth/gifts, employment taxes, exempts/employee, plans, sole proprietorships, excise taxes, and partnerships. It also includes full-text files from SOI Bulletins, SOI Research Papers, and taxpayer assistance.
Tax and Accounting Sites Directory
Comprehensive directory of web sites for tax, accounting, payroll and human resources.
U.S. Securities and Exchange Commission (SEC)
Most investors know the SEC site as the place to go to obtain required financial filings oncompanies. SECAdditional information relevant to accountants is located under the Information for box located in the upper righthand section of the homepage. Click on the Accountants option in the box to access a left bar menu with a link to Enforcement, which posts the Division of Enforcement’s selected Accounting and Auditing Enforcement Releases. These documents provide public access to enforcement actions. The Accounting link on the menu provides access to Staff Accounting Bulletins, which explain SEC’s views regarding accounting-related disclosure practices.
WebCPA: Tools and Resources for the Tax and Accounting Professionals
WebCPA is a leading provider of online business news for the tax and accounting community, offering breaking news, in-depth features, insightful editorial analysis, and a host of Web-related resources and services.