Accounting and Taxation Research Guide

NOTE: The letter U next to the name of a resource indicates that it is a licensed electronic service that UTEP subscribes to. Off-campus access (unless otherwise specified) to that resource is available, but is restricted to current UTEP students, staff, and faculty. 

Accounting Standards and Interpretations see also "International Accounting Standards"     

• RIA Checkpoint: WG&L Financial Reporting & Management (FRM) Library ^U
  • Provides complete full text access to the American Institute of Certified Public Accountants' (AICPA) publications, including Professional Standards, Technical Practice Aids, Audit and Accounting Guides and Audit Risk Alerts.  
  • Provides complete full text access to the Financial Accounting Standards Board's (FASB) publications, including: Original Pronouncements, Current Text, EITF Abstracts, Implementation Guides, Exposure Drafts, and Comprehensive Topical Index.
  • Provides full text access to GASB (Governmental Accounting Standards Board) literature. Includes Original Pronouncements, Codification, Exposure Drafts,  Implementation Guides, and a Comprehensive Topical Index. (for more information see user's guide)

  URLs: 

  • http://checkpoint.riag.com/search?iploc=untyofteaspaso&practice=financial (on campus)
  • http://0-checkpoint.riag.com.lib.utep.edu/search?iploc=untyofteaspaso&practice=financial (off campus)

   

• AICPA: American Institute of Certified Public Accountants issues auditing and other standards for the profession. Includes AICPA Code of Professional Conduct
• ASB: Accounting Standards Board (United Kingdom).
• FASAB: Federal Accounting Standards Advisory Board.
• FASB: The Financial Accounting Standards Board sets authoritative standards for the US private sector. 
• GASB: The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
• IASC: International Accounting Standards Committee is the leading promulgator of international accounting standards.
• IFAC: International Federation of Accountants also issues international standards.
• IMA: Institute of Management Accountants publishes Statements on Management Accounting, many of which are available in print.

The following sources provide text and interpretation of accounting practice and procedure:

• The Miller GAAP Guide (Generally Accepted Accounting Principles) is a summary restatement and interpretation of the FASB standards. Available in Lexis-Nexis Academic Universe ^U (Click on "Business", then "Accounting")
• The Miller GAAS Guide (Generally Accepted Auditing Standards) is an overview of common auditing practice. Available in Lexis-Nexis Academic Universe ^U (Click on "Business", then "Accounting")
• The Miller Governmental GAAP Guide covers goverment accounting. Available in Lexis-Nexis Academic Universe ^U (Click on "Business", then "Accounting")
• Wiley's Interpretation and Application of International Accounting Standards, 2000 is a summary and interpretation of the IASC's international standards. (Main Stacks HF5626.E672000)

The "Company Information" research guide will provide resources on annual reports and financial information.

Articles

• Accounting and Tax Index (Ref Index HF5635 .A28) 
• Business Source Complete (EBSCO) ^U - Comprehensive bibliographic index for business literature worldwide, including management, marketing, management of information systems (MIS), production and operations management (POM), economics, finance, econometrics, accounting, international business, and other areas. Materials indexed include scholarly and peer-reviewed journals, books and book digests, newspapers, monographs, magazines, conference proceedings, case studies, reference works, industry reports, country economic reports, detailed company profiles and financial data, investment and market research reports, industry reports, SWOT analyses, and more. Most citations include abstracts and full text or link to full text content from other providers, based on institutional subscriptions. Coverage: 1886 - present (updated daily). NOTE: For an easier way to browse and search for country economic data, company profiles, industry information, and market research, try the Enhanced Business Searching Interface (BSI) (EBSCO).
• Business & Management Practices ^U - Bibliographic index for literature about the practical aspects of business management with emphasis on the way organizations make and implement decisions, develop and launch new strategies, and plan for change. Subject coverage includes benchmark planning, best practices, business plans, corporate culture, expansion, long range planning, quality control, reengineering, resources case studies and guidelines, and technology. Materials indexed include business periodicals, trade publications, reports, reviews, and more. Some citations include abstracts and links to full text, based on institutional subscriptions. Coverage: 1995 - present (weekly updates).
• CCH Tax Research NetWork ^U - Full text access to the CCH Group's leading publications in accounting. Includes federal, state, and international tax information. Provides access to the following journals and magazines: Federal Tax Day, CCH Federal Tax Weekly, Taxes-The Tax Mazagine, Journal of Retirement Planning, Advance Release Documents, Federal Excise Tax Report Letter, Federal Estate and Gift Tax Report Letter, and Tax Treaties Report Letters.
• COMMUNITY OF SCHOLARS (CSA) ^U - Provides authoritative information about more than one million scholars and their organizations around the world. Includes faculty at four-year universities in Australia, Canada, India, Mexico, New Zealand, South Africa, the United Kingdom, and the United States. Records include verified institutional affiliation, department, area of study, co-authors, publication and contact information, and links to related web sites (as available). Updated monthly.
• EconLit (FirstSearch) ^U - Bibliographic index for international literature concerning economics. Subject coverage is comprehensive, including categories such as: teaching; thought and methodology; mathematical and quantitative methods; microeconomics; macroeconomics; health, education, and welfare; labor and demographics; law; industry; business administration; development, change, and growth; agricultural and natural resources; and many more. Materials indexed include journal articles, books, collective volume articles, dissertations, book reviews, and abstracts of working papers in economics. Some citations include abstracts and links to full text, based on institutional subscriptions. Coverage: 1969 - present (monthly updates).
• Emerald Fulltext ^U - Provides bibliographic citations, abstracts, and full text for Emerald/MCB University Press, Ltd. journals. Some articles link to full text content provided by other publishers or vendors. Access to full text is based on institutional subscriptions. Subject coverage includes management disciplines in the following categories: marketing, finance, human resources, library and information science, economics, engineering, training, quality, operations, production, and education. Coverage: 1967 - present (overall); full text available from 1994 - present (varies by title).
• IngentaConnect - Provides bibliographic indexing for a comprehensive collection of academic and professional research journals and books across a wide variety of publishers. Also provides document delivery (pay-per-view, fax, Ariel) and e-mail alerting service. Subject coverage is multidisciplinary. Full text access is based on UTEP's institutional subscriptions. Materials not available at the UTEP Library may be ordered with a personal credit card or through Interlibrary Loan (ILL). Faxed items may be directed to either the ILL Department's fax at (915) 747-5327 or a personal fax machine. Coverage: 1988 - present (updated daily). NOTE: Check the UTEP Library's print and electronic journal holdings before placing any order because the item you require may already be available at the Library free of charge. Registration is required to make a purchase or obtain e-mail alerting service. Unlimited alerts are free to anyone with an e-mail address ending in ".utep.edu" via UTEP's institutional alerting license with the Texas Reveal Consortium. For more information about e-mail alerts, consult the E-Mail Alerting Services brochure.
• ISI Web of Science ^U - Provides access to Science Citation Index Expanded, Social Sciences Citation Index, and Arts & Humanities Citation Index. Includes a broad selection of prestigious, high impact research journals. Provides cited reference searching and links to some full text electronic journal articles, based on institutional subscriptions. Coverage: 1975 - present (updated weekly). Note: It may be helpful to use CiteSeer.IST: Scientific Literature Digital Library as well as ISI Web of Science, when performing a citation search of the computer science literature.
• Lexis-Nexis Academic Universe ^U - Provides access to full text documents from a wide variety of news, business, legal, medical, and reference publications. Click on "Business", then "Accounting", then "Legal Research", then "Tax Law".  Includes tax articles from law reviews, tax analysts journals and more.
• MasterFile Premier ^U - Multidisciplinary bibliographic index for periodical literature dealing with business, education, health, science, multicultural issues, reference, and more. Materials indexed include reference and travel books, biographies, book reviews, primary source documents, photos, maps, and flags. Includes the American Heritage Dictionary, 4th edition. Citations include abstracts and some full text or links to full text, based on institutional subscriptions. Coverage: 1975 - present (updated daily).
• SpringerLink ^U - Provides bibliographic citations, abstracts, and full text for journals published by Springer-Verlag, Kluwer Academic, Birkhäuser Verlag, Brill Academic, and other selected publishers on the MetaPress platform. Access to full text is based on institutional subscriptions. Multidisciplinary subject coverage includes arts and humanities, astronomy, biology, business, chemistry, computer science, economics, education, electrical engineering, environmental science, geology, law, materials science, mathematics, medicine, philosophy, physics, psychology, and the social sciences. Full text content varies by publisher and title, ranging from 1996 - present (overall). Bibliographic citations and abstracts only may be viewed for historical content (prior to 1996). NOTE: SpringerLink includes all subscribed content from Kluwer Online.
• Wall Street Journal (1984 - Present) (ProQuest) ^U - Bibliographic database that provides indexing, abstracts, and complete full text for articles from the Eastern edition of the Wall Street Journal. Primary subject coverage focuses on business and finance topics pertaining to companies, people, products, and geographic areas. Additional coverage is given to the arts, sports, and popular culture. Items indexed include top news stories, editorials, editorial cartoons, and letters to the editor. Coverage: 1984 - present (updated daily).

Auditing Sites

• Audit and Attest Standards
• AuditNet - Click on "AuditNet Library" to access useful links to auditing resources on the Internet.
• Institute of Internal Auditors - use the "Search" button to access articles on auditing.
• Association of Certified Fraud Examiners - the "Fraud Resource Center" gives access to free documents.
• Government Auditing Standards "Yellow Book"

Careers

• Occupational Outlook Handbook  - provides information on the the training and education needed, earnings, expected job prospects, what workers do on the job, and working conditions.
• Careers in Accounting
• SmartPros - click on SmartPros Salary Surveys to look at salaries by title, areas of practice, certifications, years of experience and more

Directories

• CPA Directory - web directory of certified public accountants.

Gateways see also "Taxation Research Guides" in this guide

• Rutgers Accounting Web - The largest accounting site in the web.  Includes accounting firms all over the world, CPA associations, Accounting departments all over the world, accounting professors websites, investment houses, banks, world wide stock exchanges, sites for financial information and other information.
• Pro2Net Accounting -- Click on "Resource Library", "Resources/Tools" provides information in nine categories:  Tax Resources, Financial Resources, Federal Resources, State Resources, Associations & Societies, Accounting Firms, Intentional Resources, Education Resources, Accounting Publications. 
• Accounting Information Sources for the Legal Researcher (LLRX.com)

Glossaries/Dictionaries 

• Oxford Reference Online Premium (OUP) ^U- Click on "Subject Reference", then "Economics & Business", then search "A Dictionary of Accounting". 
• Accounting Dictionary
• Accounting Dictionary (University of Canterbury, New Zealand)
• Accounting Terms & Glossary (Finet Holdings)
• Business Week Online Glossary

Funding Opportunities 

• COS Funding Opportunities (CSA) ^U - Comprehensive database of currently available opportunities for grants, fellowships, prizes and other types of funding for recipients around the world working in any discipline. Sponsors come from both the public and private sector, including local, state and national governments, foundations and societies, and corporations. Records include a general abstract as well as information on deadlines, amount of award, eligibility criteria, and contact information for the sponsoring organization. Updated daily. NOTE: This product and some of its features are also accessible on its original platform, developed by the Community of Science (COS).

International Accounting Standards

• Search the UTEP's Library Catalog, NUGGET, to see if we have text of specific standard. In addition, search under the subject heading "comparative accounting" to locate books that describe the rules and accounting standards of various countries. 
• International Accounting Standards Board - provides summaries of standards
• IASPlus - Includes summaries and interpretations of international accounting standards. Also includes a study entitled GAAP Convergence 2000 at http://www.iasplus.com/resource/ifad.htm. The study was conducted by the large accounting firms, and it encourages convergence of national accounting standards with IFRS. You will find useful "Reference Materials" by clicking on "Resources" at the top of the screen. 
• Intrnational Forum on Accountancy Development (IFAD) - The "GAAP 2001 Report" contains a survey of national accounting rules in 62 countries 
• PricewaterhouseCoopers (some publications available for free) - Click on "Publications" then "Publications Search", then enter the terms "ifrs publications" in the search box. Select the title of interest from the "IFRS publications" link. Includes Similarities and Differences: US GAAP X IFRS, GAAP 2001: A Survey of National Accounting Rules Benchmarked Against International Account Standards, and other publications. 
• International Federation of Accountants (IFAC) -  issues international standards.

Journals/Magazines on the Web

• The CPA Journal Website -- Designed to be a place for readers to communicate with the editors.  Contains an extensive list of Internet resources. 
• Electronic Accountant -- A web magazine and resource guide.
• Journal of Accountancy Online - 1996 to the present
• Social Science Research Network - search the Accounting Research Network for accounting material.

Licensing Exams & Accounting Profession

• CPA Exam Candidate Brochure
• CPA Exam Dates & Structure
• Institute of Management Accountants' Certification Program
• National Association of State Boards of Accountancy
• State Boards of Accountancy 
• AICPA Career Opportunities - information on the accounting profession , CPA examination, and more
• Accounting Institute Seminars - additional information on the CPA exam

Organizations

• American Accounting Association (AAA)
• Association of International Accountants (AIA)
• American Institute of Certified Public Accountants (AICPA)
• Association of Government Accountants
• Financial Accounting Standards Board (FASB)
• General Accounting Office (GAO) - Includes GAO Reports and Testimony, Comptroller General Decisions and Opinions, GAO Policy/Guidance Publication (Government Auditing Standards--Yellow Book, GAO's General Policies/Procedures and Communications Manual, Financial Audit Manual--Methodology and Tools, Federal Information System Controls Audit Manual, and the GAO FraudNet.
• Government Accounting Standards Board (GASB)
• Institute of Management Accountants
• International Accounting Standards Committee (IASC)
• International Federation of Accountants (IFAC)
• NASBA: National Association of State Boards of Accountancy provides information on CPA examinations in each state and links for all state boards of accountancy and state CPA societies.
• Office of Management and Budget (OMB)
• Securities and Exchange Commission (SEC)

Taxation

•  CCH Tax Research NetWork ^U -- Full text access to the CCH Group's leading publications in accounting. Includes federal, state, and international tax information.CCH       Research
• CCH Research NetWork (Health & Human Resources) ^U - Provides full text information regarding human resources management, payroll, pension/benefits, employment law, and workers' compensation and safety.
• Lexis-Nexis Academic Universe ^U (Click on "Business", then "Accounting", then "Legal Research", then "Tax Law"). Includes the IRS Bulletin, tax regulations, and more.
• Internal Revenue Code (26 USC)
• Internal Revenue Service, Department of the Treasury
  • Forms and instructions 
  • Publications and Notices 
• Online Tax Forms - federal and state
• President's Agenda For Tax Relief
• RIA Checkpoint ^U - Provides full text access to an integrated library of federal, state, and local tax research materials. Subject coverage includes federal and state tax law, expert analyses, practitioner insights, tax-related news, tax cases, practice aids, alerts, and tax treaties as well as revenue procedures and rulings. Includes the following RIA publications: Federal Tax Coordinator, U.S. Tax Reporter, Citator 2nd, Tax Court, Estate and Gift Taxes, Journal of Taxation, Practical Tax Strategies, and Journal of Corporate Taxation. Coverage varies by title or collection, ranging from 1860 - present (overall)
• State Tax Rates & Structure- tables comparing the tax rates and structure for states

Taxation Research Guides see also "Gateways" in this guide

• University of Miami Law Library
• University of Connecticut School of Law Library 
• Golden Gate University Law Library
• California State University Northridge Library
• Duke University School of Law Library 
• William Taylor Muse Law Library
• Vanderbilt University
• University of Washington School of Law
•  University of Wisconsin
• University of Florida
• University of San Diego
• New York University School of Law
• University of Utah
• E. B. Williams Library

Workshops/Tutorials

•  Wiley's Accounting Workshop -- This site is designed to keep you abreast of  current issues in the accounting world.   Includes corporate financial statements, professional associations, online research sites and other accounting sites.
• Accounting Tutorial (University of Florida) -  

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 Page created & maintained by  Lilia Fernandez
Last updated: 10/12/06