LSU Libraries -- Business Subject Guides

Accounting, Behavior, and Organizations Section of the AAA

Access the ABO Reporter, contents and abstracts to the Behaviorial Research in Accounting, Working Paper Series, and information about conferences.

American Accounting Association: Access information about AAA, sections/regions, and various publications.
American Institute of Certified Public Accountants: Locate information about the AICPA, online publications, state news and information, and taxation topics.
European Accounting Association: Locate current news, general information, and information about EAA conferences.
Institute of Chartered Accountants in England and Wales: Access Institute news, services to members, publishing, courses and conferences, and services to the public.

Auditing

Institute of Internal Auditors: Access information about the IIA, services, trianing, and publications.
Internal Auditing World Wide Web: Internet resources of interest to auditors.

Big 4


Deloitte Touche Tohmatsu: Information about recruiting, industry programs, industry forecasts, and services offered.
Ernst & Young: Locate information aboutthe company and services provided.
KPMG: Locate special reports, information resources (including career opportunities), published articles, and the KPMG Virtual Library of reports. The latter is a great source for information including the Survey of Economic Expectations and the Business Advisory Review, a newsletter tailored to entrepreneurs and owner-managers.

PriceWaterhouse Coopers: Under the heading "Insights and Solutions" locate documents dealing with perspectives and issues. Also locate information about career opportunities.

FASB/FASAB/GASB

Financial Accounting Standards Board

Facts about the FASB, announcements, technical projects, exposure drafts, FASB Casebook, summaries and and status of all FASB statements.

Government Accounting Standards Board

Access the standards through this source:

GASB Website: Access summaries and status of all GASB Statements and Interpretations, Exposure Drafts, and board meetings.

GAO Government Auditing Standards (Yellow Book)

"This document contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations." Also available in paper: GA 1.2:AU 2/14/994.

Independence Standards Board

The Independence Standards Board (ISB) is the private sector standard-setting body governing the independence of auditors from their public company clients. This site will provide access to exposure drafts, final pronouncements, consensuses, and staff interpretations.

International Accounting Network

Rutgers Accounting Web: Provides access to accounting materials for scholars, practitioners, educators, and students. Includes educational materials and documents from the American Accounting Association.

Journals and Scholarly Publications

American Accounting Association Publications: Access the AAA Newsletter, The Accounting Review, Accounting Horizons, Issues in Education Accounting, and other newsletters and journals.
Business Finance: Current and historical full-text articles.
GAO Report: Accounting Profession-Major Issues: Progress and Concerns: The GAO's "objectives were to identify (1) recommendations made from 1972 through 1995 to improve accounting and auditing standards and the performance of independent audits under the federal securities laws and the actions taken on those recommendations and (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting and auditing standards setting, and efforts to expand the scope of business reporting and audit services." On the GAO page, move to the report number field. Enter "aimd-96-98" for the full-text report and "aimd-96-98a" for the appendixes to the report. Be sure to use the quotation marks. Documents are available in ASCII or .PDF formats.
National Tax Journal: Access summaries of papers in recent issues in PDF and MS Word formats.

State Departments of Revenue and Taxation

Louisiana Department of Revenue and Taxation

State Societies and Boards

National Association of State Boards of Accountancy: Programs and services, upcoming meetings, publications, CPA Examination Services. Also, locate the State Boards of Accountancy listings (along with Web addresses, if available).
State Societies: Access links to state CPA societies, tax and accounting associations, and state boards of accountancy.
State Societies and State Boards (AICPA): Access information about the state boards and locate links to state CPA societies.

Taxes

Joint Economic Committee: Locate economic news (e.g. weekly economic insights, upcoming hearings, annual report), tax reform, government and spending page, and Committee reports.
National Commission on Restructuring the Internal Revenue Service: Created by Congress to "to recommend policy designed to move the Internal Revenue Service into the 21st century, equipped to cope with changes within the government and throughout the country." Access issues, objectives, and the statute authorizing the Committee.
Tax News: From the RIA Tax Service, access tax news about federal, state, and local taxes; pension and benefits; estate planning; international spotlight; and Washington D.C. highlights. From the CCH Tax Service, access legislative, global, federal and state, human resource, business law, and health/medical news.
Tax News Network: Locate tax and business highlights (current and historical).
1040.net: Access Federal and State tax forms, publications, and instructions; tax news; and the latest IRS bulletins.
U.S. Per Diem Rates: Locate national rates at GovCon (look under "Information Center;" must register to use) and international rates at the Department of State.
U.S. Tax Code Online: Search the complete text of US Code Title 26 using a variety of tools such as keyword and by section number.

Accounting Resources

Associations