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ACCOUNTING & AUDITING

January 2003
Reviewed and updated, October 2012

Compiled by Ellen Terrell
Library of Congress, Business Reference Section

SCOPE OF THIS GUIDE

GENERAL RESOURCES

                             

U.S. RESOURCES

INTERNATIONAL RESOURCES

Occupations related to mathematics / Blanche L. Anish.
Occupations related to mathematics
Blanche L. Anish -
Work Projects Administration Poster Collection
(Library of Congress).
Prints & Photographs Division
Reproduction number: LC-USZC2-1087
Click image to enlarge.


SCOPE OF THIS GUIDE

This pathfinder is by no means meant to be all inclusive. The sources included constitute some of the more basic resources and assistance to get researchers started. Many of the standards publications included are updated on a yearly basis so be sure to use the most updated edition. As for textbooks, I have only included some. Since there are many different textbooks by many different authors, different levels - beginning and intermediate - with different authors, I have only included a sample. Be aware that these are also updated on a fairly frequent basis.

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GENERAL RESOURCES

Dictionaries . Indexes . Directories

Accountants' Index. Supplement. [New York] : American Institute of Accountants, 1923-c1992.
LC Call Number: Z 7164.C81 A5 Suppl.
LC Catalog Record: 86655607

Accounting & Tax Index. Ann Arbor, MI : UMI, c1992-
LC Call Number: Z 7164.C81 A224
LC Catalog Record: 92660678

A Dictionary of Accounting and Auditing : 10,000 + accounting and auditing terms currently used in the USA, UK, Canada, and Australia [Guy Lynn]. Oakland, CA : Mason Pub., 2005.
LC Call Number: HF5621 .L96 2005
LC Catalog Record: 2004104704

Chambers R.J. ed. An Accounting Thesaurus : 500 Years of Accounting. 1st ed. Oxford, OX, UK; Tarrytown, N.Y., USA : Pergamon, 1995.
LC Call Number: HF5625 .A255 1995
LC Catalog Record: 95018243

Dictionary of Accounting and Finance. London : Bloomsbury, 2010.
LC Call Number: HF5621 .D533 2010
LC Catalog Record: 2010413914

Morris, Thomas W. The International Dictionary of Accounting Acronyms. Chicago: Fitzroy Dearborn Pub., c1998.
LC Call Number: HF5621 .M67 1998
LC Catalog Record: 99482830

Plank. Tom M. and Lois R. Plank, eds. Encyclopedia of Accounting Systems . 2nd ed. Englewood Cliffs, N.J. : Prentice Hall, c1994.
LC Call Number: HF5635 .E54 1994
LC Catalog Record: 93023812

Shim, Jae K. and Joel G. Siegel. Dictionary of Accounting Terms. 5th ed. Hauppauge, NY : Barron's, 2010.
LC Call Number: HF5621 .S54 2010
LC Catalog Record: 2009035942

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Textbooks, Treatises and Guides

Accounting Desk Book. New York, N.Y. : Institute for Business Planning, c1965-
LC Call Number: HF5601 .A267
LC Catalog Record: 92655004

Accounting Trends & Techniques. New York: American Institute of Certified Public Accountants.
LC Call Number: HF5681.B2 A35
LC Catalog Record: 48002517

Annual that features reporting methods of top industrial, merchandising, and technology and service corporations in the country.

Carmichael, D.R., O. Ray Whittington and Lynford Graham. Accountants' Handbook. 11th ed. Hoboken, N.J. : Wiley, c2007.
LC Call Number: HF5621 .A22 2007
LC Catalog Record: 2008276317

Kieso, Donald E., Jerry J. Weygandt and Terry D. Warfield. Intermediate Accounting. 14th ed. Hoboken, NJ : Wiley, c2012.
LC Call Number: HF5635 .K5 2012
LC Catalog Record: 2012382051

Kimmel, Paul D. , Jerry J. Weygandt and Donald E. Kieso. Financial Accounting : Tools for Business Decision Making. 6th ed. Hoboken, N.J. : John Wiley, c2011.
LC Call Number: HF5635 .K538 2011
LC Catalog Record: 2011284181

Kimmel, Paul D. and Jerry J. Weygandt. Accounting : Tools for Business Decision Making. 4e [ed.] Hoboken, N.J. : Wiley, c2011.
LC Call Number: HF5636 .K56 2011
LC Catalog Record: 2011290241

Kinney, Michael R. and Cecily A. Raiborn. Cost Accounting : Foundations and evolutions. 8th ed. Mason, Ohio : South-Western Cengage Learning, c2011.
LC Call Number: HF5686.C8 B2758 2011
LC Catalog Record: 2009942310

Klopper, Susan M. ed. Introduction to Online Accounting & Financial Research : Search Strategies, Research Case Study, Research Problems, and Data Source Evaluations and Reviews. Mason, Ohio : Thomson/Texere, c2004.
LC Call Number: HF5625.7 .I58 2004
LC Catalog Record: 2004300447

Louwers, Timothy J. ... [et al.].Auditing and Assurance Services. 5th ed. New York, NY : McGraw-Hill/Irwin, c2013.
LC Call Number: HF5667 .A815 2013
LC Catalog Record: 2011047979

Needles, Belverd E. Principles of Accounting. 11th ed. Mason, Ohio : Cengage Learning, c2011.
LC Call Number: HF5635 .N35 2010
LC Catalog Record: 2009941180

Pickett, K. H. Spencer. The essential guide to internal auditing. 2nd ed. Chichester : Wiley, 2011.
LC Call Number: HF5668.25 .P53155 2011
LC Catalog Record: 2012357090

Siegel, Joel G., and Jae K. Shim.Accounting Handbook. 5th ed. Hauppauge, N.Y. : Barron's Educational Series, c2010.
LC Call Number: HF5635 .S586 2010
LC Catalog Record: 2010007970

Stice, Earl K. and James D. Stice. Intermediate Accounting. 18th ed. Mason, OH : South-Western/Cengage Learning, c2012.
LC Call Number: HF5636 .S85 2012
LC Catalog Record: 2010942870

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Journals

Journal of Accountancy. [New York] American Institute of Certified Public Accountants [etc.] v. 1- Nov. 1905- Monthly.
LC Call Number: HF5601 .J7
LC Catalog Record: 07039524

Monthly. Publication of the AICPA that focuses on the latest news and developments related to the field of accounting, written for CPAs and other accounting professionals.

Online edition: http://www.journalofaccountancy.com/ External Link

Accounting Horizons. Sarasota, FL : American Accounting Association, c1987- Monthly.
LC Call Number: HF5616 .U5 A33
LC Catalog Record: 88645569
Monthly. Presents papers of an applied nature, serving as the principle vehicle for written scholarly communication between and professionals, AAA, and accounting educators.
Recent issues can be searched online by selecting the publications link on the American Accounting Association home page at http://aaahq.org/ External Link

. Tables of contents and abstracts can be viewed without charge. The full text of articles is available for purchase from the site.

The Internal Auditor : Journal of the Institute of Internal Auditors. [New York, N.Y. : Institute of Internal Auditors, Monthly.
LC Call Number: HF5667 .I52
LC Catalog Record: 58038521

The Practical Accountant. New York, NY [etc.] Faulkner & Gray, Inc. [etc.] Monthly.
LC Call Number: HF5601 .P65
LC Catalog Record: sf80001491

Emerson's Professional Services Review.
LC Call Number: None. Current Issues Only. Request in the Newspaper & Current Periodical Reading Room.
LC Catalog Record: sv92045867

Published six times per year covering the top accounting firms.

Public Accounting Report.
LC Call Number: None. Current Issues Only. Request in the Newspaper & Current Periodical Reading Room
LC Catalog Record: sc78001752

Subscription information available online from: http://www.cchgroup.com/ External Link
(listed under "CCH Books & Other Publications")

The European Accounting Review. London, UK : Routledge, c1992-
LC Call Number: HF5616.E8 E976
LC Catalog Record: 97652864

The international scholarly journal of the European Accounting Association for publishing accounting research manuscripts.

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History

Chatfield, Michael and Richard Vangermeersch. The History of Accounting : An International Encyclopedia. New York : Garland, 1996.
LC Call Number: HF5605 .H573 1996
LC Catalog Record: 95020710

Edwards, John Richard and Stephen P. Walker, eds. Routledge companion to accounting history London ; New York : Routledge, 2009.
LC Call Number: HF5605 .R68 2009
LC Catalog Record: 2008000251
Table of Contents

Previs, Gary John and Barbara Dubis Merino.A History of Accountancy in the United States : the Cultural Significance of Accounting. Columbus, Ohio : Ohio State University Press, 1998.
LC Call Number: HF5616.U5 P724 1998
LC Catalog Record: 97024109

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Databases

ABI/INFORM Complete
Available onsite only.

Contains abstract and full-text articles in many areas from many sources. Sample journal titles: Journal of Accountancy, Accountancy, The Accountants Digest, Accounting Horizons, The Accounting Review, Accounting Technology, Accounting and Business Research, Accounting and Finance, Accounting, Auditing & Accountability Journal, Accounting, Organizations and Society, Across the Board.

Business Source Complete
Available onsite only.

Contains abstract and full-text articles in many areas from many sources. Sample journal titles: National Public Accountant, Australian Accountant, Massachusetts CPA Review, Ohio CPA Journal, Bank Accounting & Finance (Euromoney Publications PLC), Auditing, Journal of International Accounting Auditing & Taxation, Tax Adviser, Armed Forces Comptroller, CPA Journal, Internal Auditor, Journal of Taxation.

Conference Papers Index
Available onsite only.

Citations to papers and poster sessions from major scientific meetings around the world. Coverage: 1982 - present.

Dissertations & Theses: Full Text
Available onsite only.

Index of doctoral dissertations and master's theses, with coverage from 1861 to the present. Those published from 1980 to present include abstracts.

General OneFile
Available onsite only.

Contains abstract and full-text articles in many areas from many sources. Sample journal titles: Behavioral Research in Accounting, Accounting and Finance, Accounting Historians Journal, Accounting Horizons, Accounting Review, Accounting Technology, Accounting Today, Auditing: A Journal of Practice & Theory, Internal Auditor.

IntelliConnect
Available onsite only.

The Accounting & Auditing section includes: GAAP and GAAS Guides; Governmental and Not-For Profit Audit Library; International Accounting Library; Accounting for Uncertain Tax Positions Manager, Fair Value Measurements Manager, IFRS Tax Manager and Accounting for Income Taxes Manager; and International Accounting Library. Also includes tax related publications: Standard Federal Tax Reporter, the 50 state (and District of Columbia) tax reporters, Internal Revenue Manual, IRS pubications like Publication 15: Circular E, Employer's Tax Guide, and periodicals such as Taxes: The tax magazine.

ProQuest Congressional
(Former LexisNexis Congressional)

Available onsite only.

This database has the Accountants Handbook as well as varoius AICPA publications including the full text of all the articles from the Journal of Accountancy, Tax Adviser, CPA Letter, and the Tax Division Newsletter. There are also John Wiley publications and various accounting journals.

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Subject Headings

The following linked subject headings display entries from the Library of Congress Online Catalog that appear under the heading. The subject headings listed below are just a sample of the subject headings available for accounting and auditing. Additional works in the Library of Congress on accounting and auditing may be identified by searching the Online Catalog under appropriate Library of Congress subject headings. Please be aware that during periods of heavy use you may encounter delays in accessing the catalog.

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U.S. RESOURCES

Standards

Accounting Standards Codification
http://asc.fasb.org/home External Link

The Financial Accounting Standards Board (FASB) approved the FASB Accounting Standards Codification™ as the single source of authoritative nongovernmental U.S. Generally Accepted Accounting Principles (GAAP) to be launched on July 1, 2009. It excludes governmental accounting standards and reorganizes the thousands of U.S. GAAP pronouncements into roughly 90 accounting topics and displays all topics using a consistent structure. It also includes relevant Securities and Exchange Commission (SEC) guidance that follows the same topical structure in separate sections in the Codification. It codified all standards issued by a standard-setter within levels A through D of the pre-Codification GAAP hierarchy, as follows:
  • Financial Accounting Standards Board (FASB): Statements (FAS), Interpretations (FIN), Technical Bulletins (FTB), Staff Positions (FSP), Staff Implementation Guides (Q&A)
  • Emerging Issues Task Force (EITF): Abstracts and Appendix D Topics
  • Derivative Implementation Group (DIG) Issues
  • Accounting Principles Board (APB) Opinions
  • Accounting Research Bulletins (ARB)
  • Accounting Interpretations (AIN)
  • American Institute of Certified Public Accountants (AICPA):
  • Statements of Position (SOP), Audit and Accounting Guides (AAG)—only incremental accounting guidance, Practice Bulletins (PB), Technical Inquiry Service (TIS)—only for Software Revenue Recognition.
Free access to Basic view with registration.

AICPA Technical Practice Aids (Bound ed.) Chicago : Published for the American Institute of Certified Public Accountants by CCH Inc.,
LC Call Number: HF5616.U5 A574b
LC Catalog Record: 96644513

Annual AICPA published every June that contains Position Practice Bulletins and Practice Alerts. Available for purchase from CPA2Biz. (http://www.cpa2biz.com/) External Link

AICPA Professional Standards. Chicago, Ill. : Published for the American Institute of Certified Public Accountants by Commerce Clearing House.
LC Call Number: HF5667 .A43
LC Catalog Record: 86643417

Annual published every June. Contains all of the outstanding pronouncements on professional standards issues by the AICPA, the International Federation of Accountants, and the International Accounting Standards Board. Arranged by subjects with amendments noted and superseded portions deleted. Available for purchase from CPA2biz. (http://www.cpa2biz.com/) External Link

Audit Technique Guides (IRS)
http://www.irs.gov/Businesses/Small-.../Audit-Techniques-Guides-ATGs External Link

These guides help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns. Includes: Aerospace Industry, Art Galleries, Attorneys offices, Business Consultants, Construction Industry, etc.

Codification of Statements on Auditing Standards. Chicago, Ill. : American Institute of Certified Public Accountants, 1976-
LC Call Number: HF5667 .C566
LC Catalog Record: 95640326

The pronouncements are indexed by subject, with amendments noted and superseded portions deleted.

Codification of Statements on Standards for Attestation Engagements as of ... New York, N.Y. : American Institute of Certified Public Accountants,
LC Call Number: HF5667 .A5357a
LC Catalog Record: 95640617

All Statements in effect have been arranged by subject and fully indexed.

Current Text. New York: McGraw-Hill, c2002.
LC Call Number: HF5616 .U5 A35
LC Catalog Record: 86643418

FASB Annual published every June. Arranged by subject and fully indexed for easy reference, the information is organized within two logical classifications: General Standards (generally applicable to all enterprises) and Industry Standards (applicable to enterprises operating in specific industries). Presented alphabetically by key topic, coverage includes comprehensive summaries of each subject, plus applicable standards, illustrations, and examples. Available for purchase from CPA2Biz. (http://www.cpa2biz.com/ External Link).

Digital Accounting Collection.
http://umiss.lib.olemiss.edu:82/screens/dacopac.html External Link

This collection, which was transferred to the University of Mississippi from the American Institute of Certified Public Aaccountants (AICPA), is part of the AICPA Library Service External Link. It includes full text for noncurrent AICPA Exposure Drafts, Accounting Hisorians Journal, 1974-1992, and bibliographic citations for the AICPA pamphlet collection.

EITF Abstracts: a Summary of Proceedings of the FASB Emerging Issues Task Force. Stamford, Conn. : Financial Accounting Standards Board. Annual.
LC Call Number: HF5616.U5 F36a
LC Catalog Record: 91642522

Information on the activities of the Emerging Issues Task Force is available online: http://www.gasb.org/jsp/FASB/Page/SectionPage&cid=1218220137512 External Link

Governmental Accounting Standards Series
LC Call Number: Original Pronouncements: HJ10.2 .G68
LC Call Number: Codification: HJ9801 .F56a
LC Catalog Record: 89644367

Includes basic information about the GASB, which establishes standards of state and local governmental accounting and financial reporting, a list of members, recent press releases, draft documents for comment, frequently requested documents, and summaries and status of all GASB statements and interpretations.
See: http://www.gasb.org/home External Link

Government Auditing Standards. Comptroller General of the United States. Washington, D.C. : U.S. General Accounting Office, [2007]
LC Call Number: HJ9801 .U535 2007
LC Catalog Record: 2007473138

Maintained by the GAO, Government Auditing Standards (The Yellow Book) contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. (Report Number: GAO-07-731G). See http://www.gao.gov/govaud/ybk01.htm External Link

Guide to GAAP. Fort Worth, TX: Practitioners Pub. Co., c1999
LC Call Number: HF5616 .U5 G837
LC Catalog Record: 96648151

Practical, "real-life" solutions to the problems you encounter when applying generally accepted accounting principles. Covers all FASB Statements, Interpretations, and Technical Bulletins; APB Opinions; ARBs; and relevant AICPA Statements of Position and FASB EITF issues.

Miller GAAP Financial Statement Disclosures Manual. San Diego : Harcourt Professional Pub., c2001-
LC Call Number: HF5658 .M55
LC Catalog Record: 00222965

A study of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the Financial Accounting Standards Board (FASB). It contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. It explains all pronouncements and includes practice-oriented real world examples. Each chapter discusses perspectives and issues, describes sources of GAAP, includes definitions of terms, and outlines concepts, rules and examples. It includes a complete listing of GAAP pronouncements, both interpretation and application of new concepts, and all the latest findings of the Emerging Issues Task Force.

Original Pronouncements. New York: McGraw-Hill, c2001.
LC Call Number: HF5616 .U5 F537
LC Catalog Record: 86643439

FASB annual published in June. This set contains the original text of accounting standards pronouncements with superseded sections and amendments clearly noted. FASB Statements of Financial Accounting Standards, Accounting Research Bulletins and related Interpretations, Accounting Principles Board Opinions and related Interpretations, FASB Interpretations, FAB Statements of Financial Accounting Concepts, FASB Technical Bulletins. Available for purchase from CPA2Biz. (http://www.cpa2biz.com/ External Link).

Statements of Financial Accounting Concepts. New York: John Wiley & Sons, c2001
LC Call Number: HF5616 .U5 A37
LC Catalog Record: 89641799

FASB annual published in June.

U.S. Master GAAP Guide. Chicago : CCH Inc., c1998-
LC Call Number: HF5616.U5 F534
LC Catalog Record: 98643627

Explains and examines Accounting Research Bulletins, Accounting Principle Board Opinions, FASB Statements, FASB Interpretations and Technical Bulletins. Summary coverage of FASB Concept Statements, FASB Emerging Issues Task Force Summary Issues, AICPA Statements of Position and selected SEC Staff Accounting Bulletins also are included.

Wiley Practitioner's Guide to GAAS. New York : Wiley, 1999-
LC Call Number: HF5616.U5 W558
LC Catalog Record: sn99030982

Contains : SAS, SSAE, SSARs and Interpretations

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Industries

AICPA Audit and Accounting Guide series
  • Airlines
  • Brokers and Dealers in Securities
  • Casinos
  • Common Interest Realty Associations
  • Consideration of Internal Control in a Financial Statement Audit
  • Construction Contractors
  • Audits of Employee Benefit Plans
  • Entities With Oil and Gas Producing Activities
  • Federal Government Contractors
  • Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
  • Health Care Organizations
  • Investment Companies
  • Life and Health Insurance Entities
  • Not-for-Profit Organizations
  • Personal Financial Statements
  • Property and Liability Insurance Companies
  • Prospective Financial Information
  • State and Local Governments (Non-GASB 34 Edition)
  • Use of Real Estate Appraisal Information
The Audit and Accounting Guides summarize applicable practices and deliver "how-to" advice for handling almost every type of financial statement. They describe relevant matters, conditions, and procedures unique to a particular industry, and illustrates treatments of financial statements and reports to caution auditors and accountants about unusual problems.

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Internal Auditing

Internal Control, Integrated Framework. New York, N.Y. : Committee of Sponsoring Organizations of the Treadway Commission, c1992.
LC Call Number: HD70.U5 I534 1992
LC Catalog Record: 93121498

Moeller, Robert R. Brink's Modern Internal Auditing. 6th ed. Hoboken, N.J. : John Wiley & Sons. Inc., c2005.
LC Call Number: HF5668.25 .B74 2005
LC Catalog Record: 2004016916

Ratliff, Richard L. and Kurt F. Reding. Introduction to Auditing : Logic, Principles, and Techniques. Altamonte Springs, Fla. : Institute of Internal Auditors, c2002.
LC Call Number: HF5667 .R332 2002
LC Catalog Record: 2003544598

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Auditor Independence / Peer Review

LEGISLATION

Sarbanes-Oxley Act of 2002
Public Law No: 107-204 (Signed by the President - 7/30/2002)
Text     PDF [288 KB/66 p.]

H.R. 3763 (related bills: H. Res. 395 and S 2673)

Official Name / To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.

Name passed by HOUSE / Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002 or Corporate Accountability bill (identified by CRS) or Accounting Industry Reform bill (identified by CRS)

Name passed by SENATE / Public Company Accounting Reform and Investor Protection Act of 2002 or White-Collar Crime Penalty Enhancement Act of 2002 or Corporate and Criminal Fraud Accountability Act of 2002

H Report 107-414

Conference Report H. Rept. 107-610

Title I: Public Company Accounting Oversight Board - Establishes the Public Company Accounting Oversight Board (Board) to: (1) oversee the audit of public companies that are subject to the securities laws; (2) establish audit report standards and rules; and (3) inspect, investigate, and enforce compliance on the part of registered public accounting firms, their associated persons, and certified public accountants.

Additional Legislative Information for H.R. 3763 from http://thomas.loc.gov/

AICPA Sarbanes Oxley (updates)
http://thecaq.aicpa.org/Resources/Sarbanes+Oxley/ External Link

Includes relevant information on the Sarbanes-Oxley Act of 2002. Includes basic and background information as well as Best Practices, Implementation Frameworks, Tools for Auditors and Studies Mandated by SOX.

Securities & Exchange Commission Spotlight on Sarbanes-Oxley
ht tp://www.sec.gov/spotlight/sarbanes-oxley.htm

SAS 70 is an Internal Control standard document Documents include SEC information on Sarbanes-Oxley and includes: Final Rulemaking, FAQs, Press Releases, Proposed Rulemaking, Special Studies.

U.S. Public Accounting Oversight Board
http://pcaobus.org External Link

The Public Company Accounting Oversight Board (PCAOB) is a private, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies. Website contains Standards (http://www.pcaobus.org/Standards/index.aspx ) such as Auditing Standard No. 5: An Audit of Internal Control Over Financial Reporting that Is Integrated with An Audit of Financial Statements related to the SAS 70.

REPORT

General Accounting Office Report , GAO-02-742R Accounting Profession: Oversight, Auditor Independence, & Financial Reporting Issues (5/02)

This report was prepared in response to Senator Sarbanes' letter asking about what Congress could do to strengthen the accounting profession. Full text of the report is available from the General Accounting Office web site by searching for the report number GAO-02-742R under "GAO reports."

American Institute of Certified Public Accountants (AICPA)
http://www.aicpa.org/InterestAreas/ProfessionalEthics/Pages/ProfessionalEthics.aspx External Link

The web page of the Professional Ethics Division of AICPA includes a section on the Sarbanes-Oxley Act linking users to a variety of background documents including documents on the events leading to the signing of the Act, the full text of the Act, frequently asked questions about the Act issued by the Securities and Exchange Commission Division of Corporate Finance, and federal regulatory implementation activities. Also available from this page is a GAO-AICPA rule comparison.

American Institute of Certified Public Accountants (AICPA) Annual Reports
http://www.aicpa.org/ABOUT/ANNUALREPORTS/Pages/AnnualReports.aspx External Link

Links to recent annual reports are provided on this page. Also see For the Public External Link page that contains links to Peer Review Firm Terminations, Peer Review Public File and other useful information.

CPA's Guide to Quality Control and Peer Reviews. Chicago, IL : CCH, Inc., c2005- 2005-
LC Call Number: HF5616.U5 C687
LC Catalog Record: 2006202017

Henkel, Michelle M. , Charles W. Wheeler and Andrea M. Lane. Sarbanes-Oxley : Auditor Independence. [United States] : Tax Management Inc./BNA, c2006.
LC Call Number: KF1446 .H46 2006
LC Catalog Record: 2007279116

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Education / Career

CPA Review. Auditing. Gainesville, Fla. : Gleim Publications, c2001.
LC Call Number: HF5667 .C674
LC Catalog Record: 95640948

Goldberg, Jan. Great Jobs for Accounting Majors. 2nd ed. New York : McGraw-Hill, 2005.
LC Call Number: HF5616.U5 G643 2005
LC Catalog Record: 2004059737

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Internet Resources

Accounting Firms      |     Organizations     |     Government    |     Commercial


Accounting Firms

PricewaterhouseCoopers
     http://www.pwc.com/ External Link

Ernst & Young
     http://www.ey.com/ External Link

Deloitte Touche Tohmatsu
    http://www.deloitte.com/ External Link

KPMG
     http://www.kpmg.com/ External Link

Organizations

AICPA
    http://www.aicpa.org/ External Link

AICPA historical documents (Ole Miss)
     http://www.libraries.olemiss.edu/uml/aicpa-library External Link

National Association of State Boards of Accountancy
    http://www.nasba.org External Link

American Accounting Association
    http://aaahq.org/ External Link

State Boards of Accountancy
    http://www.aicpa.org/Research/ExternalLinks/Pages/StateBoardsofAccountancyLinks.aspx External Link

Financial Executives International
    http://www.financialexecutives.org/ External Link

National Society of Accountants
    http://www.nsacct.org/ External Link

Internal Auditing Benchmarking Association
    http://www.iabenchmarking.com/ External Link

The Institute of Internal Auditors
    http://www.theiia.org/ External Link

Government

Public Accounting Oversight Board
    http://pcaobus.org External Link

Governmental Accounting Standards Board (GASB)
    http://www.gasb.org/ External Link

Financial Accounting Standards Board (FASB)
    http://www.fasb.org/ External Link

House Financial Services Committee
    http://financialservices.house.gov/

Senate Finance Committee
    http://finance.senate.gov/

Securities and Exchange Commission
    http://www.sec.gov/

Commercial

CPA2Biz
    http://www.cpa2biz.com/ External Link

CFO Magazine
    http://www3.cfo.com/ External Link

Tax and Accounting Sites
    http://www.taxsites.com/ External Link

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INTERNATIONAL

International Standards and Treatises

Bragg, Steven M. IFRS Made Easy. Hoboken, N.J. : Wiley, c2011.
LC Call Number: HF5626 .B723 2011
LC Catalog Record: 2011280687

Choi, Frederick D.S., Carol Ann Frost and Gary K. Meek. International Accounting. 4th ed. Upper Saddle River, NJ : Prentice Hall, c2002.
LC Call Number: HF5686.I56 C53 2002
LC Catalog Record: 2001036063

Collings, Steve. Interpretation and Application of International Standards on Auditing. Chichester, West Sussex, U.K. : Wiley, 2011.
LC Call Number: HF5626 .C653 2011M
LC Catalog Record: 2010046382

International Financial reporting Standards (IFRS's) : Including International Accounting Standards (IAS's) and Interpretations as at ... London : International Accounting Standards Board, c2003-
LC Call Number: HF5626 .I58377
LC Catalog Record: 2003252712

International GAAP : Generally Accepted Accounting Practice Under International Financial Reporting Standards. London : LexisNexis, 2004- Global ed. 1 (2005)-
LC Call Number: HF5626 .I5838
LC Catalog Record: 2005261201

Nobes, Christopher and Robert Parker. Comparative International Accounting. 7th ed. Harlow, England ; New York, : Financial Times/Prentice Hall, 2002.
LC Call Number: HF5625 .C74 2002
LC Catalog Record: 2001054847

Research in Accounting in Emerging Economies. Greenwich, Conn. : JAI Press, c1995- (formerly Research in Third World Accounting)
LC Call Number: HF5616.D44 R47
LC Catalog Record: 96644676

Walton, Peter. European Financial Reporting: A History. London; San Diego : Academic Press, c1995.
LC Call Number: HF5616.E8 E977 1995
LC Catalog Record: 96141254

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International Organizations & Associations


Tax and Accounting Sites Directory
    http://www.taxsites.com/associations2.html External Link

Institute of Internal Auditors
    http://www.theiia.org/ External Link

International Accounting Standards Board (IASB)
    http://www.iasb.org/ External Link

International Federation of Accountants
    http://www.ifac.org/ External Link

International Forum on Accountancy Development
    http://www.iasplus.com/en/resources/resource52 External Link

"The International Forum on Accountancy Development ('IFAD') was created as a working group between the Basel Committee, the International Federation of Accountants, IOSCO, the large Accounting Firms, OECD, UNCTAD, and the World Bank and regional development banks, which flowed from the East Asian crisis. Its mission was to improve market security and transparency, and financial stability on a global basis. IFAD completed its work with the publication of GAAP Convergence 2002." From the Deloitte IAS Plus web page.

Last Updated: 3/26/2014

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