Bruce Branson

About

Bruce Branson is a Professor of Accounting and serves as the Associate Director of the Enterprise Risk Management (ERM) Initiative at NC State University's Poole College of Management. He is also the Interim Director of the Undergraduate Accounting Program. His teaching and research focus on factors that influence enterprise risk management maturity and its integration with organizational strategy. Additionally, his research interests include financial reporting and the application of derivative securities and other hedging strategies for risk reduction and sharing. Bruce is actively involved in executive education through the ERM Initiative’s workshops and serves as the Editor-in-Chief of the 'ERM in the News' newsletter. He has contributed to thought leadership in ERM by developing papers on risk reporting to boards of directors and co-authoring the Initiative’s annual survey report on the current state of ERM in partnership with the AICPA. His academic background includes a Ph.D. in Accounting from Florida State University and a Bachelor of Science in Accounting from the same institution.

Research topics

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

Selected publications

• The Relationship Between Economic Characteristics and Alternative Annual Earnings Persistence Measures

  The Accounting Review · 1999-01-01 · 138 citations

  articleSenior author

  Accounting researchers (and potentially others) generally select rather simple, lower-order, time-series models to develop proxies for earnings persistence. However, measures of persistence produced by such models are not related to characteristics of the firm's economic environment that are expected to influence earnings persistence. Using a sample of 162 calendar year-end New York Stock Exchange firms, we document the cross-sectional relations between a set of relatively constant, firm-specifi…

  PublisherDOI

• An analysis of the maturity and strategic impact of investments in ERM

  Journal of Accounting and Public Policy · 2015-02-24 · 109 citations

  article
  PublisherDOI

• Information Conveyed in Announcements of Analyst Coverage*

  Contemporary Accounting Research · 1998-06-01 · 66 citations

  article1st authorCorresponding

  Abstract This paper examines the security market response to the announcement of sell‐side analysts' decisions to initiate coverage of a firm. We examine the market reaction to the initiation announcement and the accompanying investment recommendation, by disaggregating our sample based on existing analyst coverage at the announcement date. We find, on average, a significantly larger, positive stock price reaction to buy recommendations conveyed in announcements of coverage initiation for firms…

  PublisherDOI

• Rising Expectations: Audit Committee Oversight of Enterprise Risk Management

  Journal of accountancy online/Journal of accountancy · 2008-04-01 · 26 citations

  article

  [ILLUSTRATION OMITTED] EXECUTIVE SUMMARY * More companies are placing oversight responsibility for risk management with the board of directors. While embracing this responsibility, boards are also finding that better risk intelligence is a significant aid to their strategic planning responsibilities. * In many companies, boards are assigning the additional task of risk oversight to the audit committee. Audit committees (or other board committees) charged with risk oversight are placing demands o…

  Publisher

• Understanding the Ecosystem of Enterprise Risk Governance

  The Accounting Review · 2022 · 23 citations

  ABSTRACT Approaches to risk governance are not homogeneous across organizations. Some organizations invest heavily in building formal and strategically focused enterprise-wide risk governance processes whereas others exhibit reduced formality and focus, allowing risk governance to be less structured. We argue that risk governance may best be described as a service dependent upon a network (or ecosystem) of participants who include users of risk information and providers who design and implement…

  PublisherOA PDFDOI

Frequent coauthors

• Mark S. Beasley

  14 shared

• Donald P. Pagach

  14 shared

• Kenneth S. Lorek

  6 shared

• Stephen P. Baginski

  University of Georgia

  4 shared

• G. Lee Willinger

  4 shared

• Robert D. Allen

  Utah Valley University

  3 shared

• Bonnie V. Hancock

  2 shared

• Daryl M. Guffey

  2 shared

Education

• PhD, Accounting

  Florida State University

Similar researchers at North Carolina State University

• Rob Handfieldh-71
• Bradley Kirkmanh-61
• Barry Goodwinh-58