Mark Beasley

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

Selected publications

• Board Risk Oversight and Corporate Tax-Planning Practices

  Journal of Management Accounting Research · 2020 · 44 citations

  1st authorCorresponding

  ABSTRACT Risk oversight by the board of directors is a key component of a firm's enterprise risk management framework, and recently, boards have paid more attention to their firm's tax-planning activities. In this study, we use a hand-collected sample of proxy statement disclosures about the board's role in risk oversight and provide evidence that risk oversight is negatively associated with both tax uncertainty and overall tax burdens. We find that risk oversight is most strongly associated wit…

  PublisherDOI

• Understanding the Ecosystem of Enterprise Risk Governance

  The Accounting Review · 2022 · 23 citations

  1st authorCorresponding

  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

• Are required SEC proxy disclosures about the board’s role in risk oversight substantive?

  Journal of Accounting and Public Policy · 2021 · 12 citations

  1st authorCorresponding
  PublisherOA PDFDOI

• 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 over…

  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

  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…

  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…

Similar researchers at North Carolina State University

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