The
Library of Congress >> Researchers
ACCOUNTING & AUDITING
January 2003
Compiled by Ellen Terrell
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.
Dictionaries . Indexes . Directories
Accountants' Index. Supplement. [New York]
: American Institute of Accountants, 1923-c1992.
Accounting & Tax Index. Ann Arbor, MI : UMI, c1992- 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.
Chambers R.J. ed. An Accounting Thesaurus : 500 Years of
Accounting. 1st ed. Oxford, OX, UK; Tarrytown, N.Y., USA : Pergamon, 1995. Dictionary of Accounting and Finance. London : Bloomsbury, 2010.
Morris, Thomas W. The International Dictionary of Accounting
Acronyms. Chicago: Fitzroy Dearborn Pub., c1998.
Plank. Tom M. and Lois R. Plank, eds. Encyclopedia of Accounting Systems .
2nd ed. Englewood Cliffs, N.J. : Prentice Hall, c1994.
Shim, Jae K. and Joel G. Siegel. Dictionary of Accounting Terms. 5th ed. Hauppauge, NY : Barron's, 2010. Textbooks, Treatises and Guides
Accounting Desk Book. New York, N.Y. : Institute for Business Planning, c1965-
Accounting Trends & Techniques. New York: American Institute of Certified Public Accountants. 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.
Kieso, Donald E., Jerry J. Weygandt and Terry D. Warfield. Intermediate Accounting. 14th ed. Hoboken, NJ : Wiley, c2012.
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.
Kimmel, Paul D. and Jerry J. Weygandt. Accounting : Tools for Business Decision Making. 4e [ed.] Hoboken, N.J. : Wiley, c2011.
Kinney, Michael R. and Cecily A. Raiborn. Cost Accounting : Foundations and evolutions. 8th ed. Mason, Ohio : South-Western Cengage Learning, c2011. 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. Louwers, Timothy J. ... [et al.].Auditing and Assurance Services. 5th ed. New York, NY : McGraw-Hill/Irwin, c2013.
Needles, Belverd E. Principles of Accounting. 11th ed. Mason, Ohio : Cengage Learning, c2011.
Pickett, K. H. Spencer. The essential guide to internal auditing. 2nd ed. Chichester : Wiley, 2011.
Siegel, Joel G., and Jae K. Shim.Accounting Handbook. 5th ed. Hauppauge, N.Y. : Barron's Educational Series, c2010.
Stice, Earl K. and James D. Stice. Intermediate Accounting. 18th ed. Mason, OH : South-Western/Cengage Learning, c2012. Journals
Journal of Accountancy. [New York]
American Institute of Certified Public Accountants [etc.]
v. 1- Nov. 1905- Monthly. 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.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.
The Internal Auditor : Journal of the Institute of Internal Auditors. [New York, N.Y. : Institute of
Internal Auditors, Monthly.
The Practical Accountant. New York, NY
[etc.] Faulkner & Gray, Inc. [etc.] Monthly.
Emerson's Professional Services
Review. Published six times per year covering the top accounting firms.
Public Accounting Report. Subscription information available online from: http://www.cchgroup.com/
The European Accounting Review. London, UK : Routledge, c1992- The international scholarly journal of the European Accounting Association for publishing accounting research manuscripts. History
Chatfield, Michael and Richard Vangermeersch. The History of Accounting : An International Encyclopedia. New York : Garland, 1996.
Edwards, John Richard and Stephen P. Walker, eds. Routledge companion to accounting history London ; New York : Routledge, 2009.
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. Databases
ABI/INFORM Complete 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 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 Citations to papers and poster sessions from major scientific meetings around the world. Coverage: 1982 - present.
Dissertations & Theses: Full Text 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 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 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 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. Subject HeadingsThe 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.
StandardsAccounting Standards Codification 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:
Free access to Basic view with registration.
Codification of Statements on Auditing
Standards. Chicago, Ill. : American Institute of
Certified Public Accountants, 1976- 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, All Statements in effect have been arranged by subject and fully indexed. Digital Accounting Collection. 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
Original Pronouncements. New York: McGraw-Hill, c2001. 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/
Current Text. New York: McGraw-Hill, c2002. 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/
EITF Abstracts: a Summary of Proceedings of the FASB Emerging Issues Task Force. Stamford, Conn. :
Financial Accounting Standards Board. Annual. Information on the activities of the Emerging Issues Task Force is available online: http://www.gasb.org/jsp/FASB/Page/SectionPage&cid=1218220137512
Governmental Accounting Standards
Series 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. Government Auditing Standards. Comptroller General of the United States. Washington, D.C. : U.S. General Accounting Office, [2007] 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
AICPA Technical Practice Aids (Bound ed.) Chicago : Published for the American Institute of Certified
Public Accountants by CCH Inc., Annual AICPA published every June that contains Position Practice Bulletins and Practice Alerts. Available for purchase from CPA2Biz. (http://www.cpa2biz.com/)
AICPA Professional Standards. Chicago, Ill. : Published for the American Institute of Certified
Public Accountants by Commerce Clearing House. 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/)
Statements of Financial Accounting Concepts. New York: John Wiley & Sons, c2001 FASB annual published in June.
U.S. Master GAAP Guide. Chicago : CCH Inc., c1998- 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.
Miller GAAP Financial Statement Disclosures Manual. San Diego : Harcourt Professional Pub.,
c2001- 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.
Guide to GAAP. Fort Worth, TX:
Practitioners Pub. Co., c1999 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.
Wiley Practitioner's Guide to GAAS. New York : Wiley, 1999- Contains : SAS, SSAE, SSARs and Interpretations IndustriesAICPA Audit and Accounting Guide series
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. Internal Auditing
Internal Control, Integrated Framework.
New York, N.Y. : Committee of Sponsoring Organizations of
the Treadway Commission, c1992.
Moeller, Robert R. Brink's Modern Internal Auditing. 6th ed. Hoboken, N.J. : John Wiley & Sons. Inc., c2005.
Ratliff, Richard L. and Kurt F. Reding. Introduction to Auditing : Logic, Principles, and Techniques. Altamonte Springs, Fla. : Institute of Internal Auditors, c2002. Auditor Independence / Peer ReviewLEGISLATIONSarbanes-Oxley Act of 2002Public 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) 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 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 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. REPORTGeneral 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) 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 Links to recent annual reports are provided on this page. Also see For the Public
CPA's Guide to Quality Control and Peer Reviews. Chicago, IL : CCH, Inc., c2005- 2005-
Henkel, Michelle M. , Charles W. Wheeler and Andrea M. Lane. Sarbanes-Oxley : Auditor Independence. [United States] : Tax Management Inc./BNA, c2006. Education / Career
CPA Review. Auditing. Gainesville, Fla. :
Gleim Publications, c2001. Goldberg, Jan. Great Jobs for Accounting Majors. 2nd ed. New York : McGraw-Hill, 2005. Internet ResourcesAccounting Firms | Organizations | Government | CommercialAccounting Firms
PricewaterhouseCoopers
Ernst & Young
Deloitte Touche Tohmatsu
KPMG Organizations
AICPA
AICPA historical documents (Ole Miss)
National Association of State Boards of Accountancy
American Accounting Association
State Boards of Accountancy
Financial Executives International
National Society of Accountants
Internal Auditing Benchmarking Association
The Institute of Internal Auditors Government
Public Accounting Oversight Board
Governmental Accounting Standards Board (GASB)
Financial Accounting Standards Board (FASB)
House Financial Services Committee
Senate Finance Committee
Securities and Exchange Commission Commercial
CPA2Biz
CFO Magazine
CPA Team
Tax and Accounting Sites
International Standards and Treatises
Bragg, Steven M. IFRS Made Easy. Hoboken, N.J. : Wiley, c2011.
Choi, Frederick D.S., Carol Ann Frost and Gary K. Meek. International Accounting. 4th ed. Upper Saddle River, NJ : Prentice Hall, c2002.
Collings, Steve. Interpretation and Application of International Standards on Auditing. Chichester, West Sussex, U.K. : Wiley, 2011.
International Financial reporting Standards (IFRS's) : Including International Accounting Standards (IAS's) and Interpretations as at ... London : International Accounting Standards Board, c2003-
International GAAP : Generally Accepted Accounting Practice Under International Financial Reporting Standards. London : LexisNexis, 2004- Global ed. 1 (2005)-
Nobes, Christopher and Robert Parker. Comparative International Accounting.
7th ed. Harlow, England ; New York, : Financial Times/Prentice Hall, 2002.
Research in Accounting in Emerging Economies. Greenwich, Conn. : JAI Press, c1995-
(formerly Research in Third World Accounting)
Walton, Peter. European Financial Reporting: A History.
London; San Diego : Academic Press, c1995. International Organizations & Associations
Tax and Accounting Sites Directory
Institute of Internal Auditors
International Accounting Standards Board (IASB)
International Federation of Accountants
International Forum on Accountancy Development "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. |
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