Good online sources for accounting articles include the Accounting & Tax Database (Dialog File 485 or Westlaw "ACCT&TX-DB"), ABI/INFORM (Dialog File 15 or Westlaw "ABI-INFORM") or the broad TAXACCT onesearch database on Dialog. Lexis has several accounting journals in its Accounting Journals & Literature library (use the path "Legal > Area of Law - By Topic > Accounting > Search Analysis, Law Reviews & Journals > Law Reviews & Journals).
The American Institute of Certified Public Accountants (AICPA) is the principal trade association for U.S. accountants. The AICPA Web site posts information about the AICPA its publications and activities, accounting-related news, the AICPA Code of Professional Conduct, back issues of AICPA newsletters and journals, AcSEC Exposure Drafts and Comment Letters, and an extensive collection of links to accounting-related Web sites (www.aicpa.org).
AICPA "Authoritative Materials" -- such as its "Statements on Standards for Accounting and Review Services," "Standards for Consulting Services," "Statements of Position," Practice Bulletins, Audit and Accounting Guides, Audit Risk Alters, etc. -- are available through the subscription-only "reSOURCE online" database on CPA2Biz.com, and through the CCH Accounting Research Manager (ARM) and RIA's Checkpoint. If you have a choice, ARM and Checkpoint are much easier to use.
The best source for accounting materials in print is the University of Mississippi Library, which acquired the AICPA library collection. The Library provides reference services, document delivery, inter-library loans to AICPA members, researchers and other libraries. Their phone number is 866-806-2133.