Audit Committee

https://www.journalofaccountancy.com/news/2019/nov/how-audit-committees-can-improve-disclosure-201922381.html

Finding too many material weaknesses

https://www.wsj.com/articles/companies-appear-to-avoid-hiring-auditors-with-a-history-of-critical-audits-new-research-shows-11565647355?mod=djemCFO Companies Appear to Avoid Hiring Auditors With a History of Critical Audits, New Research Shows Audit committees need to do more to prevent companies from acting on bias, according to researchers who examined data from more than 350 U.S. audit firms over 13 years

Emerging Technologies and audit committees

https://www.journalofaccountancy.com/news/2018/dec/audit-committees-address-emerging-technologies-201820249.html

Audit committee resource guide

https://www2.deloitte.com/us/en/pages/center-for-board-effectiveness/articles/audit-committee-resource-guide.html

Also this article on audit committee proxy disclosures

https://deloitte.wsj.com/riskandcompliance/2018/10/16/audit-committee-proxy-disclosures-to-enhance-or-not-to-enhance/?mod=djem_jiewr_AC_domainid

Board's role in maintaining ethical culture

https://www.journalofaccountancy.com/issues/2018/jul/corporate-board-role-ethical-culture.html

Paper on Audit committee financial expertise

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3050614 This paper studies the relationship of less technical audit committees and auditor selection. Is there an impact on the hiring decisions that less expert committees make for auditor selection related to audit partners that superficially "look good".

2017 report on Audit Committee oversight and transparency

http://thecaq.org/2017-audit-committee-transparency-barometer

Audit Committee and revenue recognition

http://www.journalofaccountancy.com/news/2016/dec/how-audit-committees-can-oversee-revenue-recognition-201615694.html

Audit committee of the future

http://www.thecaq.org/docs/default-source/reports-and-publications/caq_insights_audit_committee_future.pdf

SEC considers update to audit committee disclosures

http://www.journalofaccountancy.com/news/2015/jul/sec-audit-committee-reporting-201512573.html A release issued with a 60 day comment period.

Prevent and detect financial fraud

http://accounting.smartpros.com/x76480.xml There is a transcript for this program at the link. Attorney Michael R. Young, a partner with Willkie Farr & Gallagher LLP, reminds accountants and auditors what to do to prevent and detect financial fraud. He also assesses the recent expansion of audit committee responsibility to include the oversight of risk management.

PCAOB audit committee document

http://pcaobus.org/sites/digitalpublications/Documents/AuditCommitteeDialogue.pdf Discusses inspections process and relevant issues.

Grant Thornton Survey results

http://www.complianceweek.com/blogs/accounting-auditing-update/latest-grc-survey-shows-disconnect-on-risk#.VPbojsbfJOI Not full agreement between chief audit executives and audit committees in terms of the highest priorities for internal audit - see this article

Audit committee survey results

http://www.journalofaccountancy.com/news/2015/jan/audit-committee-members-need-more-time-201511720.html Risky environment and changes in audit committee oversight responsibilities

Audit committee effectiveness

http://www.cgma.org/magazine/news/pages/201411364.aspx This short article includes ingredients that were discussed at the 2014 World Congress of Accountants about effective audit committees.

Audit committee disclosures

http://www.ey.com/Publication/vwLUAssets/ey-lets-talk-governance-august-2014/%24FILE/ey-lets-talk-governance-august-2014.pdf More companies disclosing this information. Related article at http://ww2.cfo.com/auditing/2014/09/fortune-100-disclosing-audit-committees/

Results from KPMG Audit Committee Institute Report

This link contains a digest of where it is recognized that audit committees feel like they are doing a good job.   But the challenges and concerns that could land a company on the front page of news relate to security issues.   http://www.complianceweek.com/the-audit-committee-conundrum-it-risks/article/331247/

Look at more than cost when switching auditors

this blog post emphasizes the importance of auditor independence http://blogs.wsj.com/cfo/2013/12/09/auditor-switches-may-get-closer-look/?mod=djemCFO_h

The roles of the audit committee

according to a report by the Center for Audit Quality  http://www.cgma.org/Magazine/News/Pages/20139127.aspx

Survey of Audit Committee Members

yielded positive results in terms of the information they are getting from their auditors.   Communication is less clear on interactions with PCAOB over the inspection process results. To read this article see this link.
http://www.complianceweek.com/survey-suggests-audit-committees-get-adequate-information/article/283180/