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Business: Accounting, Auditing, and Taxation

Your comprehensive station for UCI's business research content and beyond!
URL: https://guides.lib.uci.edu/business


Accounting and Auditing

 

Checkpoint Edge
Access: UCI
Geography: Global

Formerly RIA Checkpoint.  A comprehensive federal, state, and international tax and accounting research database, by Thomson Reuters.  Access provided by the Paul Merage School of Business. 

  • To see all sources available in the Merage School's subscription, use the Table of Contents screen, accessed from the left-navigation menu. 
     

FASB Accounting Standards Codification 
Access: UCI- Merage Affiliates
The Financial Accounting Standards Board (FASB) Accounting Standards codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied to nongovernmental entities.  Access is via the American Accounting Association (AAA) site.  Merage students login through Catalyst.

 

GASB Governmental Accounting Research System
Access: UCI- Merage Affiliates
The Governmental Accounting Standards Board (GASB) codification is an integration of currently effective accounting and reporting standards for state and local governments.  Access is via the American Accounting Association (AAA) site.  Merage students login through Catalyst.

 

Business Source Complete
Access: UCI
Geography: Global

Covers virtually all business subjects. Thousands of full-text and bibliographic entries for scholarly business journals and trade publications, including Accounting Today, CPA JournalInternal Auditor, and Main Street Practitioner.

 

AICPA eBooks
Access: UCI
This link finds titles by the American Institute of Certified Public Accountants (
AICPA) in UC Library Search.  AICPA regularly produces multiple books to inform accounting and auditing professionals. 

  • Looking for the Generally Accepted Auditing Standards (GAAS) codification?  You'll need the eBook titled Codification of Statements on Auditing Standards, by the Auditing Standards Board of the AICPA.  The GAAS codification is comprised of the Statements on Auditing Standards (SASs) and the related auditing interpretations applicable to the preparation and issuance of audit reports for all nonissuers, (i.e. any entity not subject to the Sarbanes-Oxley Act of 2002 or the rules of the SEC).  


Finding Sample Audit Plans
The audit plan is part of the audit’s “working papers” (or audit documentation), which are the property of the auditor. The Sarbanes-Oxley Act requires auditors to retain all documents relating to the audit for 7 years after the conclusion of the audit. These documents can be shared with the client at the auditor’s discretion, but are normally kept confidential (unless, say, there’s a court order for them).

  • PricewaterhouseCoopers makes its audit plans for the University of California Regents publicly available.  You can find them by doing a web browser search for:  pwc uc regents audit plan
  • Internal Auditor published an article in 2008 titled Producing Quality Workpapers.

 

Wharton Research Data Services (WRDS)
Access: UCI - Authorized Affiliates

Important databases in: finance, accounting, banking, economics, management, marketing and public policy.  


Taxation

 

Checkpoint Edge
Access: UCI
Geography: Global

Formerly RIA Checkpoint.  A comprehensive federal, state, and international tax and accounting research database, by Thomson Reuters.  Access provided by the Paul Merage School of Business. 

  • To see all sources available in the Merage School's subscription, use the Table of Contents screen, accessed from the left-navigation menu. 
     

Cheetah (formerly CCH Intelliconnect)
Access: UCI

Expertise from WK attorney specialists including analysis and explanations; curated primary sources (laws, regulations, and cases) with history lines and notes.  Law Practice Areas Include: Antitrust; Banking & Consumer Finance; Securities & Corporate; Tax.

 

Tax Notes
Access: UCI- Authorized Affiliates
Geography: Global

UCI's access is sponsored by the Law Library.  
News, analysis, and commentary, all around the understanding and application of tax policy.  Produced by Tax Analysts, a non-profit tax publisher. 

 

Nexis Uni
Access: UCI
Geography: Global

The "Tax Law" filter in this database offers searching across a suite of relevant government, industry, and academic publications, customized to that category.  (Formerly LexisNexis Academic.)

 

OECD iLibrary
Access: UCI
Geography: Global

Contains all the publications and datasets released by OECD (Organisation for Economic Cooperation and Development), including statstical data on taxes in OECD countries.  

 

Business Source Complete
Access: UCI
Geography: Global

Covers virtually all business subjects. Thousands of full-text and bibliographic entries for scholarly business journals and trade publications.

 

IRS Tax Statistics
The Internal Revenue Services web portal, offering a wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.

Tip

Accounting Today (in the Business Source Complete database) produces an annual spreadsheet of the Top 100 Firms, with basic data on Revenue, Personnel, and Fee Splits. 

Note: Currently the Big 4, i.e. Deloitte, PWC, E&Y, and KPMG, are not publicly traded on a US stock exchange, so they are not required to release SEC filings.

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For commercial websites, the UCI Libraries do not offer premium memberships or subscriptions.

 


Access is available to all users ON the UCI campus and at GML.

OFF campus access requires Authorized Affiliates to log into the VPN with their active UCInetID and password. Authorized Affiliates are users with an active UCInetID and password, i.e. current UCI students, faculty, and staff.

 


Access requires an active UCInetID and password.

Authorized Affiliates are users with an active UCInetID and password, i.e. current UCI students, faculty, and staff.

 


These resources are not licensed by the UCI Libraries, but librarians occasionally promote them when they are relevant for certain types of research.

Access is available only for Authorized Affiliates, who are also affiliated with the Paul Merage School of Business.

 

The resources are limited to select UCI populations, based on the user’s status, e.g. current UCI Faculty or PhD students. Please refer to the UCI Libraries for access instructions.

Examples for why content may be limited include: a vendor set restrictions on who may access their information; alternatively, information may be sensitive, identifying, or embargoed;

 


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