Accounting 4596 Citing References in Cases and Projects Within your written document you must show citations whenever you use someone else’s word or ideas. You should use parenthetical citations such as: (Smith, pg 15) (ASC 940-10-25) etc. Your paper must also include a bibliography of all works referenced. Bibliographies are presented in alphabetical order. Use the following format to prepare bibliographical entries: Articles cited: John Smith, “The Ten New Auditing Standards,” The Journal of Accountancy (May, 1998), 15. Professional standards: FASB ASC 940-10-25 Books: Alvin Arens and James Loebbecke, Statistical Sampling for Auditors (Prentice-Hall, 1997), 189. Web Based Material: If you obtain material from the Internet, use the same basic approach that you would for citing journal articles (author, title, date) and give the URL(s) and date where you found the information. If your source is a posted document, refer to the page number, if shown. REMEMBER: If you use someone’s else’s words or ideas you must acknowledge that in the paper use quotation marks whenever you use exact statements. Failure to cite where stuff comes from is considered plagiarism.
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