Research Specialties

The study of Enterprise Risk Management, Corporate Governance, Financial Statement Fraud, and the Financial Reporting Process.

Service Committee of Sponsoring Organizations of the Treadway Commission (COSO), Board Member, 2005 – 2011.

The Conference Board, ERM Working Group adn ERM Research Advisory Board, Member, 2005-2006

Auditing Section of the American Accounting Association, President, 2005-2006; Treasurer, 1999-2001; Historian 2012-2014

AICPA’s Auditing Standards Board’s SAS No. 99 Task Force, Consideration of Fraud in a Financial Statement Audit, Member 2000-2002.

2010 American Accounting Association Distinguished Contribution to the Accounting Literature Award

2006& 2007 College of Management’s Award Nominee for Alumni Distinguished Professor.

2003 North Carolina State’s Academy of Outstanding Faculty Engaged in Extension.

2002 College of Management Board of Governor’s Award for Excellence in Teaching.

2002 American Accounting Association Notable Contributions to the Auditing Literature Award.

2001 Recipient of Ernst & Young’s Outstanding Faculty Award.

1994 Michigan State University Excellence-In-Teaching Citation Recipient.

1995 American Accounting Association’s Competitive Manuscript Award Recipient.

Selected Research Publications

• Beasley, Mark S., Bruce Branson, and Bonnie Hancock, Developing Key Risk Indicators to Strengthen Enterprise Risk Management, Published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), New York, NY, January 2011.
• Beasley, Mark S., Bruce Branson, and Bonnie Hancock, COSO’s 2010 Report on Enterprise Risk Management: Current State of Enterprise Risk Oversight and Market Perceptions of COSO’s ERM Framework, Published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), New York, NY, December 2010.
• Beasley, Mark S., Bruce Branson, and Bonnie Hancock, Enterprise Risk Oversight: A Global Analysis, jointly issued by the American Institute of CPAs (New York, NY) and the Chartered Institute of Management Accountants (London), September 2010.
• Beasley, Mark S., Joseph V. Carcello, Dana R. Hermanson, and Terry L. Neal. Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S. Public Companies. Published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), New York, NY, May 2010.
• Beasley, Mark S., Branson, B.C., Hancock, B.V. Strengthening Enterprise Risk Oversight for Strategic Value. Published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), New York, NY, November.
• Beasley, Mark, Joseph Carcello, Dana Hermanson, and Terry Neal. “The Audit Committee Oversight Process” The Contemporary Accounting Research. Spring 2009, Volume 26, Number 1, pp. 65-122.
• Beasley, Mark, Don Pagach, and Richard Warr. “Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes,” Journal of Accounting, Auditing, and Finance, Summer 2008, Vol. 23, Issue 3, pp. 311-332.
• Beasley, Mark S., Richard Clune and Dana Hermanson. “Enterprise Risk Management: An Empirical Analysis of Factors Associated with the Extent of Implementation.” Journal of Accounting and Public Policy, Volume 24, Issue 6, November/December 2005, pp. 521-531.
• Beasley, Mark S. and Steven Salterio. “The Relationship Between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Member Experience.” Contemporary Accounting Research, Volume 18, Number 4, Winter 2001, pp. 1-34.
• Beasley, Mark S. and Kathy R. Petroni. “Board Independence and Audit Firm Type.” Auditing: A Journal of Practice and Theory, Volume 20, Number 1, March 2001, pp. 97-114.
• Beasley, Mark S., Joseph V. Carcello, Dana R. Hermanson, and Paul D. Lapides. “Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms.” Accounting Horizons, Volume 14, Number 4, December 2000, pp. 441-454.
• Allen, Robert, Mark S. Beasley, and Bruce C. Branson. “Improving Analytical Procedures: A Case of Using Disaggregate Multilocation Data.” Auditing: A Journal of Practice and Theory, Volume 18, Number 2, Fall 1999, pp. 128-142.
• Beasley, Mark S., Joseph V. Carcello, and Dana R. Hermanson. Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. Published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), New York, NY, March 1999.
• Sawyers, Roby B. and Mark S. Beasley. “The Impact of State Taxation on the Investment Portfolio of Banks.” The Journal of American Taxation Association, 1998 (Supplement), pp. 1-14.
• Beasley, Mark S. “An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud.” The Accounting Review, October 1996, Volume 71, Number 4, pp. 443-465. Paper is the recipient of the American Accounting Association’s (AAA’s) 1995 Competitive Manuscript Award.
• Petroni, Kathy R. and Mark S. Beasley. “Errors in Accounting Estimates and Their Relation to Audit Firm Type.” Journal of Accounting Research, Spring 1996, Volume 34, Number 1, pp. 151-171.