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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

 

RIA Checkpoint  
Geography: Global
A comprehensive federal, state, and international tax and accounting research database.  Access provided by the Paul Merage School of Business.  To see all sources available in the School's subscription, use the Table of Contents screen, accessed from the menu bar on Checkpoint.  Content is organized hierarchically into broad practice area categories.

 

FASB Accounting Standards Codification  **(Current Merage students, faculty, & staff)
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  **(Current Merage students, faculty, & staff)
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
Geography: Global
Covers virtually all business subjects. Thousands of full-text and bibliographic entries for scholarly business journals and trade publications, including Accounting Today and Main Street Practitioner

 

Wharton Research Data Services (WRDS) **(Current UCI students, faculty, & staff)
Important databases in: finance, accounting, banking, economics, management, marketing and public policy.  Merage students login through Catalyst.

 


Auditing

 

Codification of Statements on Auditing Standards [eBook]
The Generally Accepted Auditing Standards (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. The 2017 edition is issued by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA).  

 

Business Source Complete
Geography: Global
Covers virtually all business subjects. Thousands of full-text and bibliographic entries for scholarly business journals and trade publications, including Internal Auditor.


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 Google search for:  pwc uc regents audit plan
     
  • Internal Auditor published an article in 2008 titled Producing Quality Workpapers.

 


Taxation

 

RIA Checkpoint  
Geography: Global
A comprehensive federal, state, and international tax and accounting research database.  Access provided by the Paul Merage School of Business.  
To see all sources available in the School's subscription, use the Table of Contents screen, accessed from the menu bar on Checkpoint.  Content is organized hierarchically into broad practice area categories.

 

Cheetah (formerly CCH Intelliconnect)
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 *(Current UCI students, faculty, & staff)
Geography: Global
News, analysis, and commentary, all around the understanding and application of tax policy.  Produced by Tax Analysts, a non-profit tax publisher.  Access provided by the UCI Law Library.  

  • To register, you must be on UCI's network, or on the VPN from off campus, and use your @uci email address.

 

Nexis Uni
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
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
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.

AAA Journals

 

The Accounting Review
Accounting Horizons
Issues in Accounting Education
Accounting Historians Journal
Accounting and the Public Interest
Behavioral Research in Accounting
Journal of Emerging Technologies in Accounting
Journal of Financial Reporting
Journal of Forensic Accounting Research
Journal of Information Systems
Journal of International Accounting Research
Journal of Management Accounting Research
The ATA Journal of Legal Tax Research
The Journal of the American Taxation Association

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