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**Business Subject Pages and Assets for Reuse: Accounting & Tax

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Purpose of Research Guide

This guide curates research and information sources for accounting & tax. Use the side menu to navigate to relevant sources.

Want guidance?

Email a business research consultant/librarian:
Nancy Lovas, Davis Library: nancy64@email.unc.edu
Kenan Flagler Research Librarian: Researchtools@kenan-flagler.unc.edu
Schedule a consultation appointment with a business librarian.

Accounting & Tax Databases

VitalLaw (CCH IntelliConnect)
Provides comprehensive federal and state tax information, including tax codes, regulations, court cases, IRS publications, editorial commentary and explanation.

Access: Off Campus Access is available for: UNC-Chapel Hill students, faculty, and staff; UNC Hospitals employees; UNC-Chapel Hill affiliated AHEC users.
RIA Checkpoint (Kenan-Flagler)
Searchable Full-Text of a variety of publications relating to United States federal, individual state, and international tax issues. Also includes searchable full text of SEC and GAAP Compliance rules, procedures, and International Accounting standards. Click HERE to create a personal account that allows you to personalize the initial Checkpoint page.
Special Note: please select UNIVOFNORTHCAROLINA as the account when prompted.
Special Note: you must use a @kenan-flagler.unc.edu email address when registering.

Access: Off Campus Access is available for: UNC-Chapel Hill students, faculty, and staff; UNC Hospitals employees; UNC-Chapel Hill affiliated AHEC users.
Accounting, Tax & Banking Collection
Journal articles, reference reports, proceedings, and dissertations covering current news and topics as well as the trends and history influencing important accounting and tax issues.

Access: Off Campus Access is available for: UNC-Chapel Hill students, faculty, and staff; UNC Hospitals employees; UNC-Chapel Hill affiliated AHEC users.
Coverage: Coverage varies. Some academic journals and newspapers start in the early 1900s.
Language: Primarily English.

Audit Analytics
Accessed through WRDS. Detailed audit information on over 1,200 accounting firms and 15,000 publicly registered companies. Coverage for most data is 2000 to the present.

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Special Note: WRDS accounts will only be generated for current faculty, currently enrolled students (Ph.D., masters, and undergraduate), and selected current staff of UNC-Chapel Hill.To fill out an on-line account request form go to https://wrds-www.wharton.upenn.edu/ and click on the “Register” tab in the upper right portion of the screen.
FASB Accounting Standards Codification
Database and research system developed by the Financial Accounting Standards Board (FASB) to pull together authoritative resources about accounting standards into a single, searchable system. Special Note: This resource is only available to UNC Kenan-Flagler Master of Accountancy students. Please contact Professor Tanja Snively for the user name and password.
Governmental Accounting Research System
A searchable database of all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments.
Special Note: This resource is only available to UNC Kenan-Flagler Master of Accountancy students. Please contact Professor Tanja Snively for the user name and password.

Tax Information

Internal Revenue Service (IRS)
Provides access to tax laws, forms, instructions and private letter rulings.
U.S. Tax Code
Provides searchable full-text of the U.S. Tax Code.
European Commission Taxation and Customs
Information on European Union tax and customs issues. Including personal and company taxation, Tariffs and excise taxes, VAT (Value Added Taxes), car taxes, and customs procedures and controls.
Federation of Tax Administrator
Links to state tax agencies' home pages, tax forms and electronic filing sites, information on state tax structures, and more.
United States Tax Court
Contains regular and memorandum opinions since 1999.

Professional Associations & Boards

This is a list of accounting directories, professional guidelines and standards boards.

AICPA Online
The official site of the American Institute of Certified Public Accountants.
American Accounting Association
Includes the association's monographs and membership information.
Association of Government Accountants
Provides current news, standards for government accounting and publications.
CPA Directory
Lists U.S. CPA firms by region, state or area code. Also contains approximately 300 international firms.
Financial Accounting Standards Board (FASB)
Official website of the standards board.
Governmental Accounting Standards Board (GASB)
Official website of the standards board.
Government Accountability Office (GAO)
The U.S. Government Accountability Office (GAO) is known as "the investigative arm of Congress" and "the congressional watchdog." GAO supports the Congress in meeting its constitutional responsibilities and helps improve the performance and accountability of the federal government for the benefit of the American people.
Institute of Internal Auditors
Provides tips on improving performance and offers professional guidance.
International Accounting Standards Board (IASB)
Provides access to the IASB's drafts on proposed rule changes.
Public Company Accounting Oversight Board (PCAOB)
"The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection."

Financial Statements

Osiris
Contains information on over 110,000 publicly traded companies, banks, and insurance companies from around the world, including financial statement data. Provides ownership, subsidiaries, earnings estimates, stock data. Report formats reflect accounting procedures in the major world regions.

Note: This resource does not currently work with Chrome browser

Access: Off Campus Access is available for: UNC-Chapel Hill students, faculty, and staff; UNC Hospitals employees; UNC-Chapel Hill affiliated AHEC users.
Coverage: 1996 - present
Nexis Uni
Covers general, regional, and international news, company and financial information, legal information (including law reviews, case law and legal rulings), and other topics such as biographical information. Many files are full-text.

Access: Off Campus Access is available for: UNC-Chapel Hill students, faculty, and staff; UNC Hospitals employees; UNC-Chapel Hill affiliated AHEC users.

EDGAR
From the Securities & Exchange Commission. This site provides access to the full-text of 10-K, Proxies and other reports publicly traded companies are required to file with the SEC.

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Open Access

https://www.sec.gov/edgar/searchedgar/webusers.htm

Orbis
Covers millions of publicly traded and privately held companies from around the world. Company records include directory facts, financial and ownership details, subsidiaries, names and titles for executives and directors, M&A deals, etc. Privately held companies do not have financial information.

Note: This resource does not currently work with Chrome browser
Note: Disable pop-up blockers to use this resource.

Access: Off Campus Access is available for: UNC-Chapel Hill students, faculty, and staff; UNC Hospitals employees; UNC-Chapel Hill affiliated AHEC users.

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