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SoBE: Accounting Research Guide (CoBET)

Find NU Library resources to help you with research in accounting.

Database Search Tips

To maximize your time and effectiveness in the research process, take advantage of some of the following search techniques that can be applied to many databases, including article databases, the library catalog, and commercial search engines.

Boolean Operators

Boolean searching involves connecting terms and concepts using the words AND, OR, and NOT in order to narrow or expand your search.

  • Use AND to connect different main concepts in your research question/topic and refine your search results (internet AND bullying).
  • Use OR to connect like terms or synonyms to expand your search results ("artificial intelligence" OR AI).
  • Use NOT to remove unwanted terms from your search results (biology NOT marine).

Boolean Operators: Using Connectors to Refine Your Search - the image illustrates the use of AND, OR, and NOT as noted in the previous text.

What is the Sarbanes-Oxley Act?

The Sarbanes-Oxley Act of 2002 is also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and is commonly called SOX or Sarbox. It is named after sponsors Senator Paul Sarbanes (D-MD) and Representative Michael G. Oxley (R-OH).

The S.O. Act was passed as a direct result of a series of major corporate financial accounting scandals. This legislation directly impacts accountants and attorneys, officers and owners of publicly traded companies, as well as brokers, dealers, investment bankers, and financial analysts. The Act, PL 107-204, established the Public Company Accounting Oversight Board (PCAOB), responsible for registering, monitoring, investigating, and disciplining the activities of public accounting firms, including establishing the guidelines for the conduct of several key auditing procedures and delineating the types of services that CPAs are prohibited from providing to audit clients.

Reference Databases