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ACCOUNTING & AUDITINGJanuary 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
Kohler's Dictionary for Accountants.
edited by W.W. Cooper, Yuji Ijiri. 6th ed. Englewood
Cliffs, N.J. : Prentice-Hall, c1983.
Dictionary of Accounting Terms. Joel G.
Seigel & Jae K. Kshim. Haupp, NY: Barron's Education
series, c2000.
The International Dictionary of Accounting
Acronyms. Thomas W. Morris. Chicago: Fitzroy
Dearborn Pub., c1998.
An Accounting Thesaurus : 500 Years of
Accounting. [edited by] R.J. Chambers. 1st ed.
Oxford, OX, UK; Tarrytown, N.Y., USA : Pergamon, 1995.
Encyclopedia of Accounting Systems .
[edited by] Tom M. Plank and Lois R. Plank. 2nd ed.
Englewood Cliffs, N.J. : Prentice Hall, c1994.
Accounting & Tax Index. Ann Arbor, MI
: UMI, c1992-
Accountants' Index. Supplement. [New York]
: American Institute of Accountants, 1923-c1992.
Emerson's Directory of Leading Accounting Firms
Worldwide. Bellevue, WA: Emerson Col, c1994. Continued by Emerson's directory of leading US accounting firms (Bellevue, Wash. : 1998) Textbooks
Fundamentals of Intermediate Accounting.
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.
Hoboken, NJ : J. Wiley, 2002.
Principles of Accounting. Belverd E.
Needles Jr. ... [et al.].7th ed. Boston : Houghton Mifflin
Co., c2002.
Accounting Principles. Robert N. Anthony,
James S. Reece. 7th ed. Chicago : Irwin, c1995.
Accounting Principles. Jerry J. Weygandt,
Donald E. Kieso, Paul D. Kimmel. 6th ed. New York : John
Wiley & Sons, c2002.
Financial Accounting. Jerry J. Weygandt,
Donald E. Kieso, Paul D. Kimmel. 4th ed. New York, NY :
Wiley, c2003.
Auditing. Jack E. Kiger, James H.
Scheiner. 2nd ed. Boston : Houghton Mifflin, c1997.
Principles of Auditing. O. Ray
Whittington, Kurt Pany. 13th ed. Boston, Mass. : Irwin,
c2000.
Auditing and Assurance Services. Jack C.
Robertson, Timothy J. Louwers. 10th ed. Boston :
McGraw-Hill, c2002.
Modern Auditing. William C. Boynton,
Raymond N. Johnson, Walter G. Kell. 7th ed. New York : J.
Wiley & Sons, 2001. Treatises / Guides
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.
US Master Accounting Guide. Chicago: CCH
Inc., c2000. Information on accounting principles, business entities, bankruptcy, business valuation, franchising, buying/selling a business, taxation, securities, financial analysis, etc. Answers to common questions, lists, illustrative tables and charts, etc.
Handbook of Accounting and Auditing.
Editors, Frank C. Minter, Barry J. Epstein, Michael P.
Krzus. 1996 ed., [3rd ed.] Boston : Warren, Gorham &
Lamont, 1996 Contains an overview of financial reporting, overview of audit function, specific subjects (leases, foreign currency, etc.) and specific industries (retail, health care, etc.)
Accountants' Handbook. New York: Wiley,
c1999. Designed as a single reference source that provides an answer to all reasonable questions on accounting and financial reporting.
PPC's Accounting Staff Guide. Fort Worth,
TX: Practitioners Pub. Co., c1999
Accounting Handbook for Nonaccountants.
Clarence B. Nickerson. 3rd ed. New York : Van Nostrand
Reinhold, c1986.
Accounting Handbook. Joel G. Siegel, Jae
K. Shim. 3rd ed. Hauppauge, N.Y. : Barron's, c2000. 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 Control Number: 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:
The European Accounting Review. London, UK
: Routledge, c1992- The international scholarly journal of the European Accounting Association for publishing accounting research manuscripts. History
A History of Accountancy in the United States : the
Cultural Significance of Accounting. Gary John
Previs and Barbara Dubis Merino. Columbus, Ohio : Ohio
State University Press, 1998.
The History of Accounting : An International
Encyclopedia. Michael Chatfield, Richard
Vangermeersch. New York : Garland, 1996. General Internet SitesAccounting Firms Commercial Sites Web Guides / Pathfinders
Accounting Firms
PricewaterhouseCoopers
Ernst & Young
Deloitte Touche Tohmatsu
KPMG
List of CPA firms Commercial Sites
Tax and Accounting Sites Web Guides / Pathfinders
University of Wisconsin
College of William & Mary
University of North Alabama DatabasesProquest 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. Academic Search Premier - Masterfile 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), Taxation for Accountants, Auditing, Journal of International Accounting Auditing & Taxation, Tax Adviser, Armed Forces Comptroller, CPA Journal, Internal Auditor, Journal of Taxation. CCH Tax Research Network (and the Accounting Research Manager) Includes the 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. Conference Papers Index Citations to papers and poster sessions from major scientific meetings around the world. Coverage: 1982 - present. Digital Dissertations ProQuest Index of doctoral dissertations and master's theses, with coverage from 1861 to the present. Those published from 1980 to present include abstracts. Expanded Academic ASAP (InfoTrac) 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. LEXIS-NEXIS (not available at the Library of Congress) Accounting-related material generally is included in LEXIS-NEXIS under the heading "legal." Included are AICPA accounting and auditing publications like the CPA Letter, Tax Division Newsletter, and the Journal of Accountancy.. Also included is the AICPA Literature File, which contains authoritative and semiauthoritative professional accounting material. The file includes the full text of pronouncements from the American Institute of Certified Public Accountants from 1934 through 1995. Coverage varies greatly among the 49 publications included in the file. For more information about specific publications, review the description for this file in LEXIS-NEXIS. 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.
Standards
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 from the AICPA, is part of the AICPA Library Service. It includes full text for noncurrent AICPA Exposure Drafts, Accounting Hisorians Journal, 1974-1992, and bibliographic citations for the AICPA pamphlet collection.
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.fasb.org/eitf/
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.
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, c1999. 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 Auditing. A.D. Chambers.
Aldershot, England ; Brookfield, Vt., USA : Dartmouth,
c1996.
Internal Auditing : Principles and
Techniques. Richard L. Ratliff ... [et al.]. 2nd
ed. Altamonte Springs, Fla. : Institute of Internal
Auditors, c1996.
Internal Control, Integrated Framework.
New York, N.Y. : Committee of Sponsoring Organizations of
the Treadway Commission, c1992.
Brink's Modern Internal Auditing. 5th ed.
/ Robert Moeller, Herbert N. Witt. New York : Wiley,
c1999. Auditor Independence / Peer ReviewLEGISLATIONSarbanes-Oxley Act of 2002Public Law No: 107-204 (Signed by the President - 7/30/2002) Text PDF 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/
Sarbanes-Oxley.com Web site maintained by the CPA/law firm, Karl Nagel & Co. of Huntington Beach, California. Includes the complete annotated and indexed text of the Act, which may be searched by section or keyword. Also provides current news and events related to the Sarbanes-Oxley Act. Free registration required to access some portions of the site including the use of databases, the downloading of publications, and the ability to post messages to forums. 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) http://www.aicpa.org/Professional+Resources/ The public portion contains the SECPS Enrollment, Annual Reports, Peer Review Documents, Peer Review Acceptance Letter
The Accountant's Guide to Peer and Quality
Review. R.K. McCabe. Westport, Conn. : Quorum
Books, 1993. Education / Career
AICPA Directory of Accounting Education.
AICPA Academic and Career Development Division. Jersey
City, NJ : American Institute of Certified Public
Accountants.
Accounting Certification, Educational, &
Reciprocity Requirements : An International Guide.
Jack R. Fay. Westport, Conn. : Quorum, 1992.
CPA Review. Auditing. Gainesville, Fla. :
Gleim Publications, c2001. U.S. Internet ResourcesOrganizations | Government | Commercial Unless otherwise noted, the Internet sites listed
in this directory are provided by organizations other than
the Library of Congress. These links are being offered as a
convenience and for informational purposes only; they do not
constitute an endorsement or an approval by the Library of
Congress of any of the products, services, or opinions of the
corporation, organization or individual. The Library of
Congress bears no responsibility for the accuracy, legality,
or content of the external site or for that of subsequent
links. Contact the external site for answers to questions
regarding its content.
Organizations
AICPA
AICPA historical documents (Ole Miss)
National Association of State Boards of Accountancy
American Accounting Association
State Boards of Accountancy links:
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
Standards
Framework for the Preparation and Presentation of
Financial Statements (the IASB Framework)
IFERS International Financial Reporting Standards
(IASC). New York: J. Wiley & Sons, c2000. Interpretation and Application of International Accounting Standards.
Miller International Accounting Standards
Guide. San Diego : Harcourt Professional Pub.,
c2002
UK & International GAAP : Generally Accepted
Accounting Practice in the United Kingdom and Under
International Accounting Standards. Mike Davies,
Ron Paterson & Allister Wilson ; Ernst & Young. 7th
ed. Basingstoke, Hants, England : Macmillan, 2001. Treatises
Research in Accounting in Emerging
Economies. Greenwich, Conn. : JAI Press, c1995-
(formerly Research in Third World Accounting)
International Accounting, General Issues and
Classification. Christopher W. Nobes. Cheltenham,
UK ; Brookfield, VT : E. Elgar Pub. Co., c1996.
Comparative International Accounting.
Christopher Nobes, Robert Parker. 7th ed. Harlow, England ;
New York, : Financial Times/Prentice Hall, 2002.
International Accounting. Frederick D.S.
Choi, Carol Ann Frost, Gary K. Meek. 4th ed. Upper Saddle
River, NJ : Prentice Hall, c2002.
The European Accounting Guide. David
Alexander, Simon Archer. London; San Diego : Academic
Press, c1992.
European Financial Reporting: A History.
Peter Walton. London; San Diego : Academic Press,
c1995.
Country Studies in International Accounting.
Americas and the Far East. Gary K. Meek.
Cheltenham, UK; Brookfield, Vt. : E. Elgar Pub. Co.,
c1996.
Country Studies in International Accounting.
Europe. Peter J. Walton. Cheltenham UK;
Brookfield, Vt., US : E. Elgar, c1996.
Financial Reporting in the Pacific Asia
Region. Ronald Ma. Singapore ; River Edge, NJ:
World Scientific: Singapore Institute of Management,
c1997.
International Financial Reporting and Analysis: A
Contextual Emphasis. Mark E. Haskins, Kenneth R.
Ferris, Thomas I. Selling. Chicago, Ill : Irwin, c1996. International Internet Sites Unless otherwise noted, the Internet sites listed
in this directory are provided by organizations other than
the Library of Congress. These links are being offered as a
convenience and for informational purposes only; they do not
constitute an endorsement or an approval by the Library of
Congress of any of the products, services, or opinions of the
corporation, organization or individual. The Library of
Congress bears no responsibility for the accuracy, legality,
or content of the external site or for that of subsequent
links. Contact the external site for answers to questions
regarding its content.
International Organizations & AssociationsAccounting Associations
Tax and Accounting Sites Directory Internal Auditing Associations
Institute of Internal Auditors Other International Organizations
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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