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Accounting Research: Researching an Accounting Issue

This Library Research Guide provides a great starting point for students & faculty researching accounting & auditing topics.

Finding Articles in Professional & Trade Journals

Articles from Professional & Trade Journals are useful sources of information for analysis of accounting issues and trends. Professional and academic accounting journals are available in the following databases:

Always refer back to the Authoritative Literature when explaining your work.

Sources of Authoritative Literature

Resources to Use:

  • Accounting Research Manager (CCH) sometimes referred to as ARM.
    • Access through the Databases by Subject: Accounting page.
    • 8 simultaneous user limit to this database.
    • FASB Codification is included within ARM.
    • Includes the ability to browse a “Table of Contents”
    • Allows keyword searching of the FASB Codification.
    • Provides access to the pre-codification literature.
    • ARM also provides users with
      • Current developments in accounting, auditing, SEC, and government standards.
      • Summarized guidance by financial statement caption and other common topics.
      • Interpretations and examples.
    • ARM indexes FASB, GASB, SABs, and other accounting and auditing standards.
  • FASB Codification
    • Access through the Databases by Subject: Accounting page.
    • On Campus Only.
    • Includes the ability to browse a “Table of Contents”
    • Allows keyword searching of the FASB Codification.
    • Provides access to the pre-codification literature.

Please familiarize yourself with the About the Codification document available in the help area of the FASB Codification site or the Notice to Constituents document available in the FASB Codification are of Accounting Research Manager (CCH).

The About the Codification or the Notice to Constituents helps understand:

  • How the Codification is structured.
  • How to reference the Codification in footnotes and other documents.
    • Note the new acronym FASB ASC for FASB Accounting Standards Codification.
  • The ongoing standard-setting process.
    • ..."Accounting Standard Update 2011-01, 02, 03, etc."
    • "As the FASB and SEC amend exisiting codification paragraphs, both the current and updated paragraphs (PENDING TEXT) will be noted until the new guidance is completely incorporated into the codification."

Finding Annual Reports

The financial footnotes of annual reports can be one way to view how others in the profession have explained how they have handled a tricky accounting issue. Searching the reports in an annual reports database can be a way of identifying a way of accounting for emerging issues that don't have a straightforward answer.

Library databases that provide annual reports are listed on the Company Research Guide. Suggest using EDGAR (the Electronic Data Gathering, Analysis, and Retrieval system) from the U.S. Securities and Exchange Commission to search the government filings.

Always refer back to the Authoritative Literature when explaining your work.

Reference Books

On Campus Resources

Book a Reference Consultation!

For in depth research projects, personalized reference consultations are available.

Please note that consultations:

Sign up using the Consultation Request Form, and a librarian will contact you to confirm your appointment.

A Librarian will contact you to confirm your consultation.