About

Mark Beasley is a Professor of Enterprise Risk Management and the Director of the Enterprise Risk Management Initiative in the Poole College of Management at NC State University. He leads efforts to develop the discipline of enterprise risk management through outreach to business professionals, research, and education for both undergraduate and graduate students. Beasley frequently works with boards of directors and senior management teams to enhance their risk oversight processes. His research and thought leadership focus on ERM practices, their integration with strategy and corporate governance, and the development of ERM as an emergent discipline. He has served on the board for the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and participated in the development and revision of COSO’s Enterprise Risk Management Framework. Beasley has received numerous awards for his research contributions, including the American Accounting Association’s Distinguished Contribution to Accounting Literature Award. His teaching interests include enterprise risk management, risks and controls, auditing, and financial reporting. Prior to his academic career, he worked as a Technical Manager at the AICPA and as an Audit Manager at Ernst & Young. He holds a BS in accounting from Auburn University and a PhD from Michigan State University.

Research topics

• Political Science
• Business
• Finance
• Accounting
• Marketing
• Environmental resource management
• Law
• Geography
• Psychology
• Economics
• Public relations

Selected publications

• The risk of gastrointestinal bleeding with dual antiplatelet therapy in cirrhotics undergoing liver transplant evaluation

  The American Journal of the Medical Sciences · 2025-09-04

  article
  PublisherDOI

• Mo1014 FREE TO SEE: A NO-COST COLONOSCOPY PROGRAM FOR UNINSURED PATIENTS IN ALABAMA

  Gastroenterology · 2024-05-01

  article
  PublisherDOI

• The correlation in echocardiogram to right heart catheterization in identifying pulmonary hypertension as a barrier to liver transplantation

  The American Journal of the Medical Sciences · 2023-03-16

  article
  PublisherDOI

• Tempering Financial Reporting Risk through Board Risk Management

  Journal of risk and financial management · 2023-11-21 · 4 citations

  articleOpen access1st author

  Recent corporate governance failures have heightened stakeholder expectations that the board of directors engage in robust oversight of the firm’s risk management processes. This expectation is in line with widely embraced enterprise risk management frameworks, which assert that strong board risk management is a key component of an entity’s risk management process. We use a hand-coded measure of board engagement in risk management from the recent literature to measure the robustness of that oversight for a sample of large, publicly traded U.S. firms and examine the relationship between robust board risk management (board risk management) and firm-wide strategies for mitigating financial reporting risk. While controlling for board composition-related characteristics, we found a positive association between robust board risk management processes and two avenues for mitigating financial reporting risk (i.e., more effective internal control over financial reporting and the selection of industry specialist auditors). Our results indicate that firms with more robust board risk management are associated with fewer actual instances of materially misstated financial statements and less earnings management.

  PublisherOA PDFDOI

• An Evolving Risk Landscape: Insights from a Decade of Surveys of Executives and Risk Professionals

  Journal of risk and financial management · 2023 · 3 citations

  1st authorCorresponding
  • Political Science
  • Business
  • Marketing

  We report on the results obtained from ten annual surveys of global business executives on their perceptions of the most significant risks facing their organizations in the ensuing calendar year. These surveys of C-suite executives, directors and other risk professionals elicit their concerns about risks that may affect their organization’s success over the near-term horizon (i.e., the next calendar year). After a decade, we believe these results provide an opportunity to examine how the global risk landscape has evolved. In addition, two additional survey questions allow us to examine how these executives view the overall risk context and how enterprise risk management (ERM) is deployed and augmented in the face of an escalating risk environment. On average, we find that executives view the risk landscape they face as persistently risky over the ten-year period, even during the relatively robust economic environments for much of that time frame. Two industries report much more volatility in their risk environments, with respondents from the Healthcare sector and in Technology, Media and Telecommunications acknowledging the largest volatility. We also observe an increase in entities’ decisions to devote more time and resources to risk management over the ten-year period, suggesting that ERM has become an essential mechanism for organizational success. Our goal is to highlight the realities of constantly changing risk conditions and how context (e.g., industry and time) is an important distinguishing factor that affects an organization’s given risk profile, which is relevant to both executives and academics. Collectively, our findings emphasize the importance of understanding the ever-changing context of an organization’s environment, that risk identification must be an ongoing process, and that there is no “one-size-fits-all” approach to risk governance. We believe all this signals the importance of future research to help organizations respond with robust risk governance.

  PublisherOA PDFDOI

• IMPACT OF INDICATION ON COLONOSCOPY WITHDRAWAL TIME

  Gastrointestinal Endoscopy · 2023-06-01

  article
  PublisherDOI

• Improving Disclosures about Management of Ever-Evolving Risks

  Controlling · 2023-01-01

  article1st authorCorresponding

  The speed of change, including the emergence of new technologies, geopolitical disruptions, and escalating environmental and social challenges create uncertainties that can trigger complex risks derailing an organization’s business model and strategic plan. None of these risks behave in isolation, highlighting the need for executives to monitor and manage a rapidly evolving portfolio of interconnected risks.

  PublisherDOI

• IMPACT OF INDICATION ON COLONOSCOPY WITHDRAWAL TIME

  Gastrointestinal Endoscopy · 2023-06-01

  article
  PublisherDOI

• IMPACT OF INDICATION ON COLONOSCOPY WITHDRAWAL TIME

  Gastrointestinal Endoscopy · 2023-06-01

  article
  PublisherDOI

• Covers and Front Matter

  Current Issues in Auditing · 2023-09-01

  articleOpen access
  PublisherOA PDFDOI

Frequent coauthors

• Dana R. Hermanson

  Kennesaw State University

  32 shared

• Randal J. Elder

  Montclair State University

  32 shared

• Alvin A. Arens

  31 shared

• Joseph V. Carcello

  University of Tennessee at Knoxville

  24 shared

• Bruce C. Branson

  North Central State College

  14 shared

• Donald P. Pagach

  11 shared

• Kathy R. Petroni

  Michigan State University

  6 shared

• Mahmoud Aryan

  University of Alabama at Birmingham

  5 shared

Education

• PhD, Department of Accounting

  Michigan State Univeristy

  1994

Awards & honors

• American Accounting Association’s Competitive Manuscript Awa…
• AAA’s Distinguished Contribution to Accounting Literature Aw…
• Auditing Section’s Notable Contributions to the Auditing Lit…
• Named to the NACD Directorship 100 (2012)
• Honored by the American Accounting Association for Research…