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 .

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.
• 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:

• Beyond Sarbanes-Oxley compliance: effective enterprise risk management   (2005)
• Sarbanes-Oxley and the board of directors: techniques and best practices for corporate governance   (2005)
• Sarbanes-Oxley for nonprofits   (2005)
• Sarbanes-Oxley and the new internal auditing rules   (2004)
• What is Sarbanes-Oxley?   (2004)
• How to comply with Sarbanes-Oxley section 404   (2004)
• SEC corporate disclosure reforms : CEO/CFO certification   (2002)

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:

In addition to the 800 journals in the Foster Business Library Periodicals Collection, the Foster Business Library offers access to over 100 million full text articles in over 10,000 periodicals through its full text article databases such as EBSCO Business Source Premier, Factiva, LexisNexis Academic, and ProQuest Databases. These article databases may be found on the Foster Business Library homepage, listed under Databases.

All four of these databases are available from any computer on the campus network as well as from home (via the UW Connectivity Kit or the Libraries' Off-Campus Access link, using your UW Net ID and password). The easiest of these databases to use is ProQuest Databases. For more information about accessing Foster Business Library databases from off campus, see Database Access. For more information about business databases, see the research guide entitled Databases, A to Z.

• 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. Article full text is often available in several formats, including text, text plus graphics, and PDF. This database also offers a very useful subject structure, to narrow search results, as well as article citation information.

  Your search terms will be highlighted in red in each article. For tips on searching this database, see About ProQuest Databases.

  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:

  • "How Sarbox is making small businesses sweat"   (Financial Times. London (UK): Jun 11, 2007.  pg. 22)
  • "Architect of corporate reform law says it has had impact"   (Newhouse News Service. Washington: Apr 13, 2007.  pg. 1)
  • "Trusting Bosses Not to Cheat"   (New York Times. (Late Edition (East Coast)). New York, N.Y.: Jun 23, 2006.  pg. C.1)
  • "Sarboxed-in?"   (The New Yorker, Dec 12, 2005. Vol. 81, Iss.  39;  pg. 46)
  • "More Talk, More Action"   (Journal of Accountancy, May 2005. Vol. 199, Iss.  5;  pg. 67, 5 pgs)
  • "Sarbanes-Oxley: the Insurance Company Perspective"   (Risk Management, Apr 2005. Vol. 52, Iss. 4;  pg. 14, 5 pgs)
  • "Beyond GAAP: Issues Involving the Sarbanes-Oxley Certification Language"   (The CPA Journal, Apr 2005. Vol. 75, Iss. 4;  pg. 18, 2 pgs)
  • "Integrating Sarbanes-Oxley, Leadership, and Ethics"   (The CPA Journal, Apr 2005. Vol. 75, Iss. 4;  pg. 13, 3 pgs)
  • "The Limitations of the Sarbanes-Oxley Act"   (USA Today, Mar 2005. Vol. 133, Iss. 2718;  pg. 66, 3 pgs)
  • "Business as usual: talk of the town"   (The New Yorker, Aug 4, 2003. Vol. 79, Iss.  21;  pg. 021)

The Foster Business Library Reference Desk is staffed nearly all of the hours that the library is open. The staff at the desk will be happy to help you find business research tools and resources, exploit business databases to the fullest or advise on research strategies. For e-mail questions, direct your query to balib@u.washington.edu. For assistance by telephone, dial (206) 543-8012 during library hours.

See also the Foster Business Library's Business & Economics FAQ, and, in particular, the section for Taxation and Accounting.

For research guides on a wide variety of industries, products, companies, issues and topics, see the Team Librarian Consultation archives.

• Team Consultation Course/Program Index
• Team Consultation Industry Index
• Team Consultation Quarter Index
• Team Consultation Title Index
• Team Consultation and Research Guide Index      (Accounting Resources)      (Corporate Governance)

Citing the Sarbanes-Oxley Act:

The APA Style Guide requires legal materials to be cited in Bluebook format. Some examples are included in Appendix D of the Publication Manual of the American Psychological Association, but to ensure that your citation is accurate, consult The Bluebook: A Uniform System of Citation (18th ed., 2005).

If you need to cite the Sarbanes-Oxley Act as it was passed (not previous draft versions), here is the format:

• In print:
  Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (codified as amended in scattered sections of 15 U.S.C.).
• Online:
  When an act is available in a traditional print sources, you should cite to that instead of the Internet source. Only cite Internet sources if it will "substantially improve access." In that case, follow the above citation with ", available at [url]."

If you need to cite the Act in another form, for example a previous draft, allow enough time to navigate the complex rules of the Bluebook.