Research Guides > Business and Management > Accounting and Auditing

Accounting and Auditing This bibliography includes the most important basic sources for accounting and auditing information in the Gelman Library. Much abritional relevant taxation information can be found in the University's Jacob Burns Law Library. The page is arranged in the following sections:	Subject Librarian: Shmuel Ben-Gad Location: Gelman Library E-mail: shmuelb@gwu.edu Phone: 202-994-6048 Updated: July 2007 Need Help? Click
Standards and Other Authoritative Literature Taxation Indexes	Bibliographies Dictionairies, Encyclopedias, and Handbooks Miscellaneous

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The URL for this page is http://www.gwu.edu/gelman/guides/business/accountbib.html

Standards and Other Authoritative Literature

To access those sources with a Location of "Lexis/Nexis Academic Universe," go to ALADIN (http://www.aladin.wrlc.org/), click on "Alphabetical List," then type in "Lexis/Nexis Academic Universe" in the search box; or click on L and choose Lexis/Nexis Academic Universe.

Accounting and Auditing Enforcement Release
Location: Lexis/Nexis (under Business and Accounting)
"Releases from the Security and Exchange Commission (SEC) that are enforcement actions taken for violations of SEC and federal rules."

Accounting Series Releases.
Location: Lexis/Nexis (under Business and Accounting)
Securities and Exchange Commission, "interpretations of many SEC documents, laws, and rules..."

Accounting Standards: Current Text. Annual. 1988, 1991-1993/94, 1995/96 -
Location: REF HF 5616 .U5 A35 (EARLIER EDITIONS IN STACKS)

Accounting Standards: Original Pronouncements. Annual. 1985/86 -
Location: REF HF 5616 .U5 F55 (EARLIER EDITIONS IN STACKS

AICPA Professional Standards. Annual. 2002 -
Location: REF HF 5667 .A43 (EARLIER EDITIONS IN STACKS)

AICPA Publications. 1934 - 1995.
Location: Lexis/Nexis (under Business and Accounting).
Authoritative and semi-authoritative literature of the American Institute of Certified Public Accountants.

American Institute of Certified Public Accountants. Management Advisory Services: Guideline Series.
Location: HF 5657 .M23

Codification of Statements on Auditing Standards (Including statements on standards for Attestation Engagements)
Location: HF 5667 .A564 (EARLIER EDITIONS IN STACKS)

Cost Accounting Standards Guide.
Location: REF KF 846.5 .C6

FRR SEC Financial Reporting Release
Location: Lexis/Nexis (under Business and Accounting)

Financial Accounting Standards Board.
Location: http://www.fasb.org
This home page includes the status and summaries and full text of all official statements and interpretations, the full text of exposure drafts and staff positions as well as other information.

Governmental Accounting Standards Board.
Location: http://www.rutgers.edu/Accounting/raw/gasb
This home page includes summaries of statements and interpretations and the full text of exposure drafts.

Index to Accounting and Auditing Technical Pronouncements. 1986, 1991, 1995.
Location: HF 5635 .I285
Covers pronouncements of the following: American Institute of Certified Public Accountants, Cost Accounting Standards Board, Financial Accounting Standards Board, Governmental Accounting Standards Board, International Accounting Standards Committee, International Federation of Accountants, National Council on Governmental Accounting, and Securities and Exchange Commission. This has ceased publication.

International Accounting Standards Committee. International Accounting Standards.
Each standard has its own call number for locating it. In order to bring up all the standards in the local catalogue, search "International Accounting Standards Committee" in keyword (include quotation marks).

International Financial Reporting Standards. 2003 -
Location: REF HF 5686 .I57 (EARLIER EDITIONS IN STACKS)
Published by the International Accounting Standards Board.

Miller European Accounting Guide.
Location: Lexis/Nexis Academic Universe (under Business--Accounting).

Miller GAAP Emerging Issues Task Force. Annual.
Location: Lexis/Nexis Academic Universe (under Business--Accounting)

Miller GAAP Guide. Annual
Location: Lexis/Nexis Academic Universe (under Business--Accounting)

Miller GAAP - not for Profit Organization Audit.
Location: Lexis/Nexis Academic Universe(under Business--Accounting)

Miller GAAS Guide: A Comprehensive Restatement of Generally Accepted Auditing Standards. Annual. 2002, 2004 -
Location: REF HF 5667 .M52 (Earlier editons in Stacks); also on Lexis/Nexis Academic Universe (under Business--Accounting)

Miller Government GAAP Guide: A Comprehensive Interpretation of Current Promulgated Governmental Generally Accepted Accounting Principles for State and Local Governments.
Location: Lexis/Nexis(under Business--Accounting)

SEC Accounting Rules.
Location: REF HF 5601 .C55 (Earlier editions in stacks)
Provides "information on accounting regulations and financial reporting and accounting and auditing enforcement releases of the Securities and Exchange Commission."

Staff Accounting Bulletin.
Location: Lexis/Nexis (under Business and Accounting)
"Contains the [SEC] staff's version on various issues such as disclosures, financial statements, income statement classification of charges, the use of regulations, and other accounting related issues."

Wiley GAAP. Annual. 1986, 1996-1998, 2000 -
Location: REF HF 5616.U5 G33 (EARLIER EDITIONS IN STACKS)
"Interpretation and application."

Taxation

Encyclopedia of Taxation and Tax Policy
Location: HJ 2305 .E53 2005

Encyclopedia of Taxation and Tax Policy
Location: HJ 2305 .E53 1999

U.S. Tax Code On-Line
Location: http://www.fourmilab.ch/ustax/ustax.html

Indexes

To access databases with a location of "ALADIN", click on the title of the database. To see a list of databases available through ALADIN, go to the ALADIN Home Page. Under "Databases by Title" on the right side of the screen, choose from the three alphabetical groupings.

ALADIN databases are available for use only by current GW students, staff, and faculty. If you are using this page from off-campus, you will be prompted to enter the barcode number from the back of your GWorld ID card before you can access the database.

ABI Inform. 1970-
Location: ALADIN
This is not exclusively devoted to accountancy, nor is its coverage of the accountancy literature as broad as most of the indexes listed immediately below, but it does provide abstracts for articles in core accountancy periodicals and, for a subset of these, the full text.

Accounting & Tax Database. 1971 -
Location: ALADIN
This is the online version of Accounting & Tax Index (see below). The authoritative literature (e.g. standards) can be searched exclusively by clikcing on more search options and highlighting reference/reports in the publication type box.

Accounting & Tax Index (formerly Accountants' Index Supplement). 1921- 2000
Location: Z 7164 .C81 A5.
Consists of one alphabetical sequence of author and subject headings. Periodical articles, books, essays within books, reports, and authoritative literature (e.g. standards) are indexed.

Accounting Articles. 1971-1984.
Location: Z 7164 .C81 C78
Indexes by topic and author. Abstracts are included for each indexed item.

Business Source Premier
Location: ALADIN
Similar to ABI Inform (above). Most periodicals are covered back to 1965 or the first issue. Some are covered back to 1922.

Index to Federal Tax Articles. 1974-.
Location: KF 6271 .G64. At the Jacob Burns Law Library.

Bibliographies

Accountants' Index 1920.
Location: HF 5635 .A23 1988
Indexes English language books and articles that were in print in 1912 or published between that year and the end of 1920. There is a single alphabetical sequence consisting of authors, titles, and subjects. Two volumes.

Accounting Bibliography: Historical Approach.
Location: HF 5611 .C81 H285 1986
There is a main volume and a separate author index.

Accounting Literature in Non-Accounting Journals: An Annotated Bibliography.
Location: HF 5635 .T36 1984

Accounting Research Directory: The Database of Accounting Literature (Third Edition).
Location: HF 5657 .B76 1994
This covers the major articles in seven leading accounting journals (including all six journals that were covered in the first two editions) and in the same way as in the first two editions, but for the years 1963-1992.

Bibliography on Federal Accounting, Auditing, Budgeting, and Reporting 1900-1970. Annotated.
Location: HJ 9733 .F43

Directory of Dissertations in Accounting.
Location: HF 5635 .S74 1986
Citations are arranged by author, subject, and methodology. Coverage is through 1984.

Directory of Dissertations in Accounting (Second Edition).
Location: HF 5635 .S77 1996
A later edition of the previous item. Coverage is 1985-1995.

Management Accounting Research: A Review and Annotated Bibliography.
Location: HF 5635 .C81 K72 1984

Dictionaries, Encyclopedias, and Handbooks

Dictionary of Accounting.
Location: HF 5621 .C64 1992
This "covers both British and American usage."

Encyclopedia of Accounting Systems (Second Edition).
Location: HF 5635 .E54 1994

Encyclopedia of Cost Accounting Systems.
Location: HF 5686 .C8 P67

The History of Accounting: an International Encyclopedia.
Location: HF 5605.H573 1996

Transacc: Transnational Accounting. Second Edition.
Location: HF 5626 .T72 2001
This four volume work, "is designed to give a comprehensive and reliable understanding of all accounting issues in an international context". There is a "reference matrix summarizing national rules on a comparative basis " and also a glossary for twelve languages. In abrition to the European Union and the IASC [International Accounting Standards Committee], nineteen countries are covered.

Miscellaneous

Accounting & Auditing Research: A Practical Guide (Third Edition).
Location: HF 5630 .W39 1992

Accounting Trends and Techniques. Annual.1950-
Location: HF 5681 .B2 A35
"Annual survey of accounting practices followed in 600 stockholders' reports."

International Handbook of Accounting Education and Certification.
Location: HF 5630 .I65 1992

For more information, call the Reference Desk at 202-994-6048 or use the E-mail Reference Form. This page is maintained by Shmuel Ben-Gad.

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