AICPA Center for Knowledge & Research - At the moment there is no direct online access to the AICPA's library catalog. If your library has access to Dialog there is a database called Accounting and Tax (file 485) which is the closest thing to what is in the AICPA Knowledge Center. aicpa.org/index.htm
Dr Andrew Higson - Recent criticisms of financial reporting may stem from a financial reporting expectations gap - comprising an audit expectations gap and a financial statements expectations gap. www-staff.lboro.ac.uk/~msawh
Social Science Research Network - Accounting Research Network (ARN) - ARN aims to facilitate the early dissemination of research by publishing abstracts of papers accepted for publication and of working papers. This site contains an electronic library of abstracts. www.ssrn.com/arn/index.html
SOSIG: Accountancy - The Social Science Information Gateway includes accounting publications. www.sosig.ac.uk/business/accounting_profession
The ICAEW Library Catalogue - This lists the items in the Library of the Institute of Chartered Accountants in England and Wales. Although non-members cannot order these items, it is a good place to start a literature search. libcat.icaew.co.uk/uhtbin/webcat
Twenty Five Years of Auditing Research - A listing of auditing articles published over the past 25 years in eight leading academic journals. raw.rutgers.edu/raw/aaa/audit/25YrsAuditResearch.doc