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This guide is a selected list of resources that will be useful for
auditing research. These resources include print materials available
in the Stewart Library, and electronic resources, some of which may
be available only to WSU students, faculty, and staff.
Table of Contents
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- Statement on Auditing
Standards HF5667.S7838
These can be accessed online through the RIA
Checkpoint database.
- Lexis-Nexis
Select 'Business' from the left hand menu bar, then
'Accounting'. From the source list pull down menu,
select 'AICPA Publications' for access to professional
accounting material. Includes the full text of AICPA
pronouncements. To find SASs, try doing a search
for the specific number (ie. SAS 11). Coverage
is from 1934 through 1995.
- Summaries
of Recently Issued SASs (AIPCA)
- Exposure
Drafts of Proposed Statements (AICPA)
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- Business
Source Premier
Coverage includes management, economics, finance,
accounting, and international business topics. Selected
full-text. Use the Advanced Search tab
at the top to do a more customized search. To
limit your search to scholarly publications, select
the Peer Reviewed box underneath the search
area. Use the * symbol to truncate.
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ABI/Inform
Coverage includes advertising, business conditions,
economics, finance, trends, corporate strategies, management
techniques, marketing, taxation, and product information.
Selected full-text. Early 80's-date. Use the Advanced
Search tab at the top to do a more customized search.
To limit your search to scholarly publications, select
the Scholarly journals, including peer-reviewed box
underneath the search area. Use the ? symbol to
truncate.
- Business
Abstracts
Coverage includes finance, investments, advertising,
public relations, accounting, insurance, industries,
labor, management, and economics. 1983 - present. NO
full text. To limit your search to scholarly publications,
select the Peer Reviewed box underneath the
search area. Use the * symbol to truncate.
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For publicly-held
corporations, the two most commonly published sources
of information are:
1) Annual reports to the shareholders.
include descriptions of the company's operations, goals
and financial statistics. Publicly owned companies are required
to file annual reports with the SEC. These reports are excellent
sources of detailed information about the operations of
these companies.
2) SEC Reports (10-K Reports) - the official financial reports
filed with the U.S. Securities and Exchange Commission.Information
in the annual report is often duplicated from the 10K. This
is one of the most comprehensive sources of company information.
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Citing
References in Your Paper
As
stated in your syllabus, " Each paper must have at
least 5 references with at least three references from
journal articles." Any time you use information
from a source, you must cite it; failure to do so is plagiarism.
Here are a few things to remember to include in your bibliography:
- Journal articles
should include author(s), year, title of article, name
of journal, volume and issue (or date if it is a popular
publication), and page numbers:
- Church, B. K., McMillan,
J. J., & Schneider, A. (2001). Factors
affecting internal auditors' consideration of fraudulent
financial reporting during analytical
procedures. Auditing 20(1), 65-80.
- Web sites should
include at MINIMUM, the title of the site, URL, and
the date you accessed it. If there are authors,
dates, or other relevant information, include that as
well:
- American Institute of Certified
Public Accountants. (2003). About the AICPA
. Retrieved Sep. 08, 2003, from http://www.aicpa.org/about/index.htm
See
also: Citing
Print and Electronic Resources
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When
searching for materials, try a variety of databases- ask a
librarian for suggestions based on your topic. Remember-
different databases will have different coverage, and will
look a little different. One good strategy is to try
to find one or two GOOD articles- once you've found them,
look at the terms they use, and try another search using those
terms. For more detailed information on finding full
text articles from business database, see 'finding
full text articles online'.
GET
STARTED EARLY! If you can find it, we can get
it, but you need to start your research early. You might
find some really great stuff that is not available in full
text, or articles from journals that we don't have access
to. If this is the case, all you have to do is fill
out the online article
request form, and it will be sent to the WSU library for
you to pick up. These things might take a few
days or a week.
If
you STILL can't find exactly what you need, or have questions...
- CALL the Reference
desk at: 626-6514
- CLICK on the Live
assistance button for real time help during library hours.
- Email us at
refdesk@weber.edu
- or COME IN! The
Reference Desk is on the main floor, North.
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