Accounting and Auditing Research: Tools and Strategies, 8th Edition

LEARNING OBJECTIVES

After completing this chapter, you should understand:

• Additional database research strategies.

• U.S. accounting search tools, especially commercial accounting databases.

• U.S. governmental accounting databases from GASB and FASAB.

• Financial research databases, especially S&P NetAdvantage and Mergent Online.

• Business research databases for business information, articles, and statistics.

• Massive legal databases, especially LexisNexis Academic.

This chapter begins by enhancing the five-step database research strategies as applied to many more databases beyond the Codification, EDGAR, and eIFRS databases discussed in the previous two chapters. This chapter focuses on other databases and tools used by accountants and auditors for accounting, financial, business, and legal database research. The appendix provides a list of website addresses for the databases and websites mentioned in this chapter.

Caution: Database research presents challenges, but databases are constantly improving. Often, one does not have access to the best database to use for the desired information. When this is the case, use the best alternative database or source of information at your university. Although the databases presented are among the most popular at U.S. universities, these databases and others are licensed in many countries.

OTHER DATABASE RESEARCH STRATEGIES

Fundamental ...