This topic area has a subsection just for searching “Accounting Literature”, which includes journals, reports, and the Miller GAAP Guide.  Also, the “News” and “Company Information” subsections will also give you information on ethics and accounting from many different sources.  The “Company Information” subsection also gives bankruptcy reports.


Legal Research

Subsections in this topic area will give you cases, laws, and journal articles dealing with ethics in the accounting profession.  The subsection “Secondary Literature” will give you legal news and law reviews.  Using any combination of company names, key players, or other keywords such as securities fraud; accounting fraud, etc. you can get a number of articles on ethics in accounting.  Under the subsection “Case Law,” then “Federal Case Law,” will give you decisions from all federal court levels.  Following are some examples of search terms that can be used for this subsection:


      Keyword:            Enron Corp.             Keyword:             Enron Corp.

      Narrower Subj.:   fraud                       Narrower Subj.:    ------     

      Court:                 District Courts         Court:                 Bankruptcy Courts


      Keyword:            Kenneth L. Lay        

      Narrower Subj.:   Enron Corp.

      Court:                 District Courts



      Keyword:            WorldCom                 Keyword:            WorldCom

      Narrower Subj.:    fraud                        Narrower Subj.:    ------

      Court:                 District Courts           Court:                 Bankruptcy Courts


      Keyword:            WorldCom Inc

      Narrower Subj.:   Bernard Ebbers or Scott Sullivan or David Myers

      Court:                 District Courts



      Keyword:            Imclone                    Keyword:            Martha Stewart

      Narrower Subj.:   fraud                        Narrower Subj.:    Imclone

      Court:                 District Courts          Court:                 District Courts