Foster Business Library


Sarbanes-Oxley Act of 2002


Foster Business Library research guides are aimed at University of Washington students, faculty, and staff, highlighting resources available to them; users not currently affiliated with the university may be unable to access some of these resources.
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Foster Business Library Databases:

The Foster Business Library offers an extensive collection of over fifty databases on its homepage; see under Databases. For a complete list of Foster databases, see the List of All Business Databases. Access to these databases from off campus requires that you first go to the Off-Campus Access button, in the upper right of all library webpages. These resources may not be accessed from off campus except by those with a valid UW Net ID and password. For more information on Foster business databases, click Databases, A-Z. For information on which Foster business databases to use, see the Database Index. For information on accessing Foster databases from off campus, see Database Access. For guidelines on responsible database usage, see Database Usage.

  • Lexis-Nexis Academic Universe:   To find accounting information, go to Business and scroll down to Accounting, to access content from over twenty major accounting publications. Terms may be searched in individual publications individually, not in all publications via a single search.

    For instance, a search for Sarbanes-Oxley, in the publication Accountant's Liability, produced eleven references; in the Journal of Accountancy, over 190 references; in John Wiley accounting publications, over 35 references.

  • RIA Checkpoint:   RIA Checkpoint is a tax database, designed for research, with comprehensive coverage of U.S., international, and state tax law, analysis, treatises, tax news, rulings, and practical practice aids. The database also includes a pension and benefits and a payroll library. In addition to the U.S. Internal Revenue Code, this database includes a number of RIA full text publications such as the Federal Tax Coordinator and the RIA Federal Tax Handbook, as well as Warren, Gorham, and Lamont tax journals. Use of this database requires a one-time personal registration. Click here to register with your UW NetID.

    A search for Sarbanes-Oxley in the publication Accountant's Liability, produced over 25 references.

  • Social Sciences Citation Index:   This database "is a multidisciplinary index, with searchable author abstracts, covering the journal literature of the social sciences. It indexes more than 1,725 journals spanning 50 disciplines, as well as covering individually selected, relevant items from over 3,300 of the world's leading scientific and technical journals. It "provides access to current information and retrospective data from 1956 forward."

    A search for Sarbanes-Oxley produced over seventy references.

    Web Resources:

    Unlike library databases, Web resources are available wherever you have web access; they do not require that you access them via the Off-Campus Access button, in the upper right of all library webpages. When using web resources, be sure to evaluate the credibility of these resources. For a subject index to web resources, see Business Resources on the Web on the Foster Business Library homepage.

  • Accounting Research Network:   The Accounting Research Network is part of the Social Science Research Network (SSRN) which is devoted to the rapid worldwide dissemination of social science research and is composed of a number of specialized research networks in each of the social sciences. The SSRN Electronic Library consists of two parts: an Abstract Database containing abstracts on over 21,000 scholarly working papers and forthcoming papers and an Electronic Paper Collection currently containing over 9,100 downloadable full text documents in Adobe Acrobat PDF format. A quick search of this site for Sarbanes-Oxley produced over 240 documents.

  • AccountingNet:   Information and services for accountants. Includes information on the CPA and CMA exams, links to regional CPA societies and news stories. A search for Sarbanes-Oxley produced over 5,000 references, with the highest relevancy at 37%.

  • AICPA Online:   Web site for the American Institute for Certified Public Accountants. Includes recent exposure drafts, news and other information about the AICPA. The AICPA offers a Sarbanes-Oxley helpline for telephone assistance to its members. A search for Sarbanes at this site produced a list of 300 references, including How the Sarbanes-Oxley Act of 2002 Impacts the Accounting Profession and a Summary of the Sarbanes-Oxley Act of 2002.

  • Government Accountability Project:   Founded in 1977, this non-profit organization promotes government and corporate accountability by working with whistleblowers and trying to advocate ethical behavior, in areas such as food and drug safety, nuclear oversight, international reform, environmental issues, and more. See their Corporate Accountability section, which is all about the Sarbanes-Oxley Act of 2002.

  • Public Company Accounting Oversight Board:   "Section 103 of the Sarbanes-Oxley Act of 2002 directs the Board to establish auditing and related attestation, quality control, ethics, and independence standards and rules to be used by registered public accounting firms in the preparation and issuance of audit reports as required by the Act or the rules of the Securities and Exchange Commission." See their Standards and Registration Disapproval Notices . See also their New Audit Standard for Internal Control Over Financial Reporting.

  • Sarbanes-Oxley-101.Com:   This site provides information on the act, as well as an FAQ, a summary, and a link to the full Sarbanes-Oxley Act of 2002 (in 70 PDF pages).

  • Sarbanes Oxley Act (Special Report):   This Washington Post special report looks at the act on its one-year anniversary, with stories about the act, the oversight board, and more.

  • Securities and Exchange Commission:   "The primary mission of the U.S. Securities and Exchange Commission (SEC) is to protect investors and maintain the integrity of the securities markets." See their Sarbanes-related information, including SEC Approves PCAOB Auditing Standard No. 5 Regarding Audits of Internal Control Over Financial Reporting.

  • SEC & EDGAR Database:   News and information from the Securities and Exchange Commission plus a search engine for recent full-text SEC filings in the EDGAR Database. See their spotlight on Sarbanes-Oxley Rulemaking and Reports. A search of this site for Sarbanes-Oxley produced over 2,800 references.

  • Wikipedia:   This free online user-created and maintained encyclopedia can be a good starting point for an orientation to a topic, in this case with the act's provisions, an overview of the act, controls, implementation, cases studies, the future of the act, legislative information, and more. See their entry for the Sarbanes-Oxley Act .

    Foster Business Library Reference Collection:

    The Foster Business Library Reference Collection consists of business handbooks, encyclopedias, dictionaries, and other quick reference tools. It is located behind the Reference Desk in Foster, arranged by call number. Reference materials cannot be checked out; they may only be used in the library.

  • Encyclopedia of business ethics and society.
    This five-volume reference work includes 900 essays by scholars, arranged alphabetically by topic, on all aspects of business ethics.
    Foster Business Library Reference, CALL NUMBER: HF5387 .E53 2008.

    See Sarbanes-Oxley Act in volume four, on pages 1851 to 1855.

  • A financial history of modern U.S. corporate scandals: from Enron to reform.
    This major reference work covers the stock market bubble and Enron, full disclosure and accountants, corporate governance, full disclosure, and recovery and reform.
    Foster Business Library Reference, CALL NUMBER: HV6769 .M37 2006.

  • Responsibilities of corporate officers and directors under federal securities law.
    This CCH paperback is aimed at board members and management of their personal dutires and responsibilities as imposed by federal securities laws, and the acts that spell out those responsibilities. See topical index page 409 for over two dozen references to the Sarbanes-Oxley Act of 2002.
    Foster Business Library Reference, CALL NUMBER: KF1423 .Z9 .R47 2002/2003.

  • Sarbanes-Oxley Act of 2002: law and explanation.
    This CCH paperback provides an overview of the act and of the Accounting Oversight Board, chapters on auditor independence, corporate governance, issuer and management disclosure, conflicts of interest, S.E.C. resources and authority, studies and reports, penalties, and the full text of the act itself, along with a topical index.
    Foster Business Library Reference, CALL NUMBER: KF1423 .Z9 .S27 2002.

  • SEC corporate disclosure reforms: compendium.
    This CCH paperback includes a number of chapters about the Sarbanes-Oxley Act, particularly in part one, chapter two, and in part two, on the CEO/CFO certification aspects of the act.
    Foster Business Library Reference, CALL NUMBER: KF1446 .A37 .H36 2004.

  • Sarbanes-Oxley manual: a handbook for the Act and SEC rules.
    This CCH paperback "contains a detailed examination and discussion of the blizzard of SEC rulemaking that filled in the statutory framework, as well as SEC and judicial interpretations of specific provisions of the Act."
    Foster Business Library Reference, CALL NUMBER: KF1446 .H36 2003.

    Foster Business Library Books:

    The Foster Business Library maintains a collection of over 70,000 books on all business topics. To search for materials on all three campuses of the University of Washington, go to the UW Libraries Catalog, in the upper left corner of the Foster Business Library homepage. Search by keyword, title, author, series, etc.

    To limit the results of your search just to materials in the Foster Business Library collection, use the Modify or Limit options at the top of the search results and change the library location to Foster Business Library. Availablity is indicated on the right of each online catalog record. First, note in which collection, within Foster, your materials are in, since the library has ten different Collections, each in a different location and often with differing arrangements. "Available" indicates that the book should be on the shelves under that call number and available for you to check out. "Due" and a date indicates that the book is already checked out to someone and is due back on the date indicated; you can have the "Request/Place Hold" feature to recall the book for your use.

    If the material you want is not in the collections of the University of Washington, you can use the "Search Summit" feature to repeat your search in the combined holdings of over thirty cooperating libraries in Washington and Oregon. Use the "Request This Item" feature in Summit to have books in those library sent here to Foster for you to check out.

    The Foster general stacks collection is located south of the main part of the Foster Business Library, through the two pass-throughs into the basement of Balmer. The arrangement is by call number, from A (at the east end, near the Copy Center) to Z (at the far west end).

    A keyword search for Sarbanes-Oxley produced twenty records in the UW Libraries; limiting this search to the location Foster Business Library, produced a list of over a dozen records, including:

    The subject heading for this topic is United States. Sarbanes-Oxley Act of 2002, with over a dozen records in the UW Libraries, including eight records in the Foster Business Library.

    Foster Business Library Articles:

    Articles in academic journals, magazines, trade periodicals, and newspapers are one of the best sources for any kind of research. While the Foster Business Library offers a large periodicals print collection, comprising over 800 titles, articles are most easily accessed online, 24/7, in such fulltext article databases as EBSCO Business Source Premier, Factiva, LexisNexis Academic, Newsbank Infoweb, and ProQuest Databases. These article databases are available in the library or from off-campus, and provide access to over 10,000 periodicals and millions of articles.

    Library access to most ProQuest databases will terminate at the end of spring quarter 2008, except for ProQuest NewsStand, ProQuest Dissertations and Theses, Historical New York Times, and the Historical Wall Street Journal. For more about this change, see UW Libraries Providing New Databases. After this change, comprehensive article searches should be performed in EBSCO Business Source Premier, Newsbank Infoweb, and ProQuest NewsStand. Also, after this change, links to the articles below will be broken.

    ProQuest Databases:

    This database--actually, a family of over two dozen databases--offers full text articles for over 10,000 publications, including scholarly journals, magazines, trade and industry periodicals, newspapers, and reports on a very wide range of topics. To find articles on specific topics, search by word or phrase by keying your search phrase into the search box--or search for your topic in the Topic Guide.

    Your search terms will be highlighted in red in each article.

    For example, a search in this database for the "Sarbanes-Oxley Act of 2002" produced a list of over 1,400 articles, including over 140 in scholarly journals, forty magazine articles, over 600 articles in trade and industry journals, and over 150 newspaper articles. A publication search for the term Nonprofit produced a list of two dozen periodicals with that word in the title (with only three, however, that offered full text).

    Some examples include:

    Help:
    8 June 2005; updated 23 June 2006 (with citation assistance by Esti Shay); updated 29 May 2008.   Peter Stevens, Business Librarian, stevens@u.washington.edu