Also known as Finding Credible Websites: Evaluating Internet Resources (7 min.)
Use the questions on the Questions to Ask When Determining Credibility of Sources handout to help you determine the credibility of websites and videos. Check the information by comparing several sites or videos on the same topic. Take a few facts from one article and confirm or disprove them with another credible source (Stebbins, 2015, pp. 22-23). Use the fact-checking websites in this Guide on the OneSearch for Accounting Information page under News.
Useful tip: Government and military websites, whose URLs end in .gov, .mil, .state.us, or .state.gov, can be credible sources of information. For more tips about using information from websites, watch the short NAU video in the left column.
Stebbins, L.F. (2015). Finding Reliable Information Online. Lanham, MD: Rowman & Littlefield.
FASB is the independent, private-sector, not-for-profit organization that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations who follow Generally Accepted Accounting Principles (GAAP).
GASB is the independent, private-sector organization that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).
Created by Congress pursuant to the Sarabanes-Oxley Act of 2002, the PCAOB is a "nonprofit corporation which oversees the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports."