Mark S Beasley

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

JOURNAL OF RISK AND FINANCIAL MANAGEMENT, 16(1).

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

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 40(1).

Bios Vol. 40, #1

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, Vol. 40.

Board Risk Oversight and Corporate Tax-Planning Practices

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1), 7–32.

2021 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Riverwoods, IL: CCH. Inc.

2020 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Riverwoods, IL: CCH. Inc.

Auditing and Assurance Services: An Integrated Approach

(8th-17th ed.). Upper Saddle River, NJ: Prentice Hall.

The State of Risk Oversight: An Overview of Enterprise Risk Management Practices

In ERM Initiative (No. 10th (2019); 10th ed.). https://erm.ncsu.edu/library/research-report/2019-the-state-of-risk-oversight-an-overview-of-erm-practices

2019 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Riverwoods, IL: CCH. Inc.

Auditing Cases: An Active Learning Approach

(1st-7th ed.). Upper Saddle River, NJ: Prentice Hall.

Checking Risk Oversight Can Inform Auditors

Journal of Accountancy, 226(3), 26–32.

Enterprise Risk Management: Assessing Five Factors of Success

New Perspectives: Journal of the Association of Healthcare Internal Auditors, 37(3), 37–41.

Executive Perspectives on Top Risks for 2019, published by Protiviti

Is Board Risk Oversight Addressing the Right Risks? Strategies for Addressing the New Risk Landscape

Arlington, VA: National Association of Corporate Directors (NACD), Provtiviti and North Carolina State's ERM Initiaitive.

The State of Risk Oversight: An Overview of Enterprise Risk Management Practices

In ERM Initiative (No. 9th (2018); 9th ed.). https://erm.ncsu.edu/library/research-report/2018-the-state-of-risk-oversight-an-overview-of-erm-practices

2017 Global Risk Report: Similarities and Differences in Opportunities for Improvement

In ERM Initiative. Raleigh, NC: NC State and CGMA (AICPA in U.S. and CIMA in London).

2018 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Riverwoods, IL: CCH. Inc.

Confronting Risk with Strong Leadership

CGMA Magazine, (1), 14–17.

Executive Perspectives on Top Risks for 2018

https://www.protiviti.com/sites/default/files/united_states/insights/nc-state-protiviti-survey-top-risks-2018.pdf

The State of Risk Oversight: An Overview of Enterprise Risk Management Practices

In ERM Initiative (No. 8th (2017); 8th ed.). https://erm.ncsu.edu/library/research-report/2017-the-state-of-risk-oversight-an-overview-of-erm-practices

The integration of ERM and Strategy: Implications for corporate governance

Accounting Horizons, 31(2), 69–82.

2017 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Executive Perspectives on Top Risks for 2016

https://erm.ncsu.edu/az/erm/i/chan/library/NC-State-Protiviti-Survey-Top-Risks-2016.pdf

Executive Perspectives on Top Risks for 2017: Key issues being discussed in the Boardroom and C-Suite

https://erm.ncsu.edu/az/erm/i/chan/library/NC-State-Protiviti-Survey-Top-Risks-2017.pdf

Five Recurring Themes for Enhancing Risk Oversight

In ERM Initiative. https://erm.ncsu.edu/library/article/five-recurring-themes-for-enhancing-risk-oversight

Research Insights About Risk Governance

SAGE Open, 6(4), 215824401668023.

The State of Risk Oversight: An Overview of Enterprise Risk Management Practices

In ERM Initiative (No. 7th (2016); 7th ed.). http://bit.ly/2016-erm-state-risk-oversight 24 days ago

What is Enterprise Risk Management?

In ERM Initiative. https://erm.ncsu.edu/library/article/what-is-enterprise-risk-management

2016 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

An Examination of the Assessment of Top Risks on the Horizon: Evidence from Executives and Risk Professionals

Journal of Enterprise Risk Management, 1(1), 6–26.

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

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 34(3), 219–243.

Becoming a Strategic Risk Adviser

Journal of Accountancy, 219(2), 38–42.

ERM and Sustainability: Together on the Road Ahead

Strategic Finance, 96(9), 32–39.

Enterprise Risk Oversight: A Global Analysis

London: Chartered Institute of Management Accountants.

Executive Perspectives on Top Risks for 2015

https://www.protiviti.com/sites/default/files/united_states/insights/nc-state-protiviti-survey-top-risks-2015.pdf

Report on the Current State of Enterprise Risk Oversight

In ERM Initiative (No. 6th (2015); 6th ed.). http://bit.ly/report-current-state-erm-2015

2015 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Executive Perspectives on Top Risks for 2014

https://www.protiviti.com/sites/default/files/nc-state-protiviti-survey-top-risks-2014.pdf

Report on the Current State of Enterprise Risk Oversight

In ERM Initiative (No. 5th (2014); 5th ed.). https://erm.ncsu.edu/az/erm/i/chan/library/AICPA_ERM_Research_Study_2014.pdf

2014 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

An Analysis of Alleged Auditor Deficiencies in SEC Fraud Investigations: 1998-2010

Washington, DC: Center for Audit Quality (CAQ).

En Garde With ERM

Business Officer, 47(2), 25–29.

Executive Perspectives on Top Risks for 2013

Kitchener, Ontario, Canada: Protiviti.

Five Questions on Risk Assessment

https://www2.deloitte.com/global/en/pages/governance-risk-and-compliance/articles/risk-assessment.html

2013 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Assessing the Effectiveness of Your Organization's Enterprise Risk Oversight

[AICPA Business Briefs]. New York, NY: AICPA.

Case Study: How to Evaluate Enterprise Risk Management Maturity--CGMA Case Study

https://www.cgma.org/content/dam/cgma/resources/tools/downloadabledocuments/heermm-case-study.pdf

How to Evaluate Enterprise Risk Management Maturity--CGMA Tools

https://www.cgma.org/resources/tools/evaluate-enterprise-risk-management.html

Report on the Current State of Enterprise Risk Oversight

In ERM Initiative (No. 4th (2012); 4th ed.). https://erm.ncsu.edu/az/erm/i/chan/library/AICPA_ERM_Research_Study_2012.pdf

2012 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Developing Key Risk Indicators to Strengthen Enterprise Risk Management

https://erm.ncsu.edu/az/erm/i/chan/library/coso-kri-paper-jan2011.pdf

Improving Board Risk Oversight: Eight Simple Steps

[AICPA Business Briefs]. Durham, NC: AICPA.

Increasing Risk Awareness for Mission Critical Objectives of Not-for-Profit Organizations

Durham, NC: AICPA.

Report on the Current State of Enterprise Risk Oversight

In ERM Initiative (No. 3rd (2011); 3rd ed.). https://erm.ncsu.edu/az/erm/i/chan/library/AICPA_ERM_Research_Study_2011.pdf 28 days ago

2011 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Are You Identifying Your Most Significant Risks?

Strategic Finance, XCII(5), 28–35.

COSO's 2010 Report on ERM: Current State of Enterprise Risk Oversight and Market Perceptions of COSO's ERM Framework

New York, NY: Committee of Sponsoring Organizations of the Treadway Commission.

Case Studies on ERM Implementations: Practical Illustrations for Launching Enterprise Risk Oversight

New York, NY: AICPA.

ERM and Its Role in Strategic Planning and Strategy Execution

In J. Fraser & B. J. Simkins (Eds.), Enterprise Risk Management: Today's Leading Research and Best Practices for Tomorrow's Executives (1st ed., pp. 31–50). Hoboken, NJ: John Wiley & Sons.

Enterprise Risk Management: Is it Relevant to Government?

[AICPA Government Accountability Brief]. Durham, NC: AICPA.

Enterprise Risk Oversight: A Global Analysis

New York/London: American Institute of CPAs and the Chartered Institute of Management Accountants.

Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S Public Companies

New York, NY: Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Report on the Current State of Enterprise Risk Oversight

In ERM Initiative (No. 2nd (2010); 2nd ed.). https://erm.ncsu.edu/library/article/state-erm-2nd

2010 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

(p. 9780808020998). Chicago: CCH. Inc.

ERM: Opportunities for Improvement

Journal of Accountancy, 208(3), 28–32.

Effective Enterprise Risk Management: The Role of the Board of Directors

New York, NY: Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Report on the Current State of Enterprise Risk Oversight

(1st ed.). Durham, NC: AICPA. International.

Strengthening Enterprise Risk Oversight for Strategic Value

New York, NY: Committee of Sponsoring Organizations of the Treadway Commission (COSO).

The Audit Committee Oversight Process

CONTEMPORARY ACCOUNTING RESEARCH, Vol. 26, pp. 65-+.

The value impact of strategic intent on firms engaged in information systems outsourcing

International Journal of Accounting Information Systems, 10(2), 79–96.

Time to Teach ERM

Internal Auditor, LXVI(1), 61–63.

2009 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Board and Audit Committee Involvement in Risk Management Oversight

AICPA CPA Insider.

Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes

Journal of Accounting, Auditing & Finance, 23(3), 311–332.

Rising Expectations: Audit committee oversight of enterprise risk management

Journal of Accountancy, 205(4), 44–51.

The Impact of Enterprise Risk Management on the Internal Audit Function

Journal of Forensic Accounting, IX(1), 1–20.

2008 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Strategic Risk Management: Protecting and Creating Value

Strategic Finance, LXXXVIII(11), 24–31.

2007 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Auditing cases an interactive learning approach

Upper Saddle River, NJ: Pearson/Prentice Hall.

Brainstorming to Identify and Manage Tax Risks

The Tax Adviser, 37(3), 158–162.

How Sales Executives Can Avoid Accounting Fraud Allegations

Review of Business, 27(1), 33–40.

Improving Corporate Governance by Taking an Enterprise View of Risks

Readings from the 2006 Annual CGA Conference. Presented at the 2006 Annual CGA Conference, Ottawa, Canada.

Working Hand in Hand: Balanced Scorecards and Enterprise Risk Management

Strategic Finance, LXXXVII(9), 49–55.

2006 Miller GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Auditing and assurance services : an integrated approach

Upper Saddle River, N.J.: Pearson/Prentice Hall.

ERM: A Status Report

Internal Auditor, LXII(1), 67–72.

Enterprise risk management: An empirical analysis of factors associated with the extent of implementation

Journal of Accounting and Public Policy, 24(6), 521–531.

Sarbanes-Oxley Act of 2002: Impacting the Accounting Profession

Upper Saddle River, NJ: Prentice Hall.

2005 Miller GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review

Chicago: CCH. Inc.

Audit Committees: Smart Questions and Smart Answers

Corporate Board, 25(149), 7–11.

Enterprise Risk Management: A Look at COSO’s Proposed Framework

The Wisconsin CPA, 8(7), 23–24.

Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value

The CPA Journal, LXXIV(6), 11–13.

Outsourcing? At Your Own Risk

Strategic Finance, LXXXVI(1), 23–29.

Overview of the Sarbanes-Oxley Act of 2002 with Other Changes in Auditing and the Public Accounting Profession

Upper Saddle River, NJ: Prentice Hall.

A Primer for Brainstorming Fraud Risks

Journal of Accountancy, 196(6), 32–38.

Auditing and assurance services : an integrated approach

Upper Saddle River, N.J. : Prentice Hall.

Auditing cases: an interactive learning approach (2nd ed.)

Upper Saddle River, N.J.: Prentice Hall.

Essentials of Auditing and Assurance Services: An Integrated Approach

(1st ed.). Upper Saddle River, NJ: Prentice Hall.

Essentials of auditing and assurance services : an integrated approach

Upper Saddle River, N. J.: Prentice Hall.

Implementing ERM: Brainstorming About Risks

Internal Auditing, 18(6), 3–10.

SAS No. 99: A New Look at Auditor Detection of Fraud

Journal of Forensic Accounting, IV(1), 1–20.

The Relation of Information Technology and Financial Statement Fraud

Journal of Forensic Accounting, IV(2), 217–232.

Auditor’s New Procedures for Detecting Fraud

Journal of Accountancy, 193(5), 63–66.

COSO Launches New Study on Managing Enterprise Risks

The Auditor’s Report, 25(2), 20–21.

Fraudulent Financial Reporting in the Oil and Gas Industry

Oil, Gas, and Energy Quarterly, 50(4), 795–804.

MoviesDoorToDoor.com: how accounting helped make the difference

Upper Saddle River, NJ: Prentice Hall, Inc.

Preventing and Detecting Financial Statement Fraud

New Perspectives on Healthcare Auditing, 21(1), 10–13.

Board independence and audit-firm type

AUDITING-A JOURNAL OF PRACTICE & THEORY, 20(1), 97–114.

Financial Reporting Fraud: Could It Happen to You?

Journal of Corporate Accounting & Finance, 12(4), 3–9.

How Financial Executives Can Promote Quality Financial Reporting

Corporate Finance Review, 6(2), 36–41.

Prevention and Detection of Financial Statement Fraud

Internal Auditing, 16(3), 8–12.

The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience

Contemporary Accounting Research, 18(4), 539–570.

Top Ten Audit Deficiencies

Journal of Accountancy, 191(4), 63–66.

Auditing cases

Upper Saddle River, NJ: Prentice Hall.

Auditing, an integrated approach (8th ed.)

Upper Saddle River, NJ: Prentice Hall.

Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997

New York, NY: AICPA.

Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997

The Auditor’s Report, 24(1), 18–19.

Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms

Accounting Horizons, 14(4), 441–454.

Preventing Fraudulent Financial Reporting

The CPA Journal, LXX(12), 14–21.

Should you offer a job to your external auditor?

Journal of Corporate Accounting & Finance, 11(4), 35–42.

Accounting and auditing annual refresher course materials (1999 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

Accounting and auditing update workshop course materials (1999 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

Audit Committees: The rising expectations

Corporate Board: The Journal of Corporate Governance, XX(117), 1–5.

Auditor responsibilities related to the year 2000 issue

CPA Journal, 69(1999 April), 48–51.

COSO's new fraud study: What it means for CPAs

Journal of Accountancy, 187(5), 12–13.

Examining corporate governance research: Any consistencies with calls for reform

Auditor's Report, 23(1), 6–8.

Executive Compensation: Did IRC Section 162(m) Change Anything?

Journal of Business and Economic Perspectives, XXV(2).

Financial fraud and audit committee reform

Insights: the Corporate & Securities Law Advisor, 13(7), 20–24.

Financial fraud not permitted here: Just say no

CPA Journal, 69(1999 May), 53–57.

Financial statement fraud: Implications for corporate directors

Director's Monthly, 23(9), 4–5.

Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies.

New York, NY: Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Fraudulent financial reporting 1987-1997: An analysis of U.S. public companies

Auditor's Report, (1999 Summer), 15–17.

Fraudulent financial reporting 1987-1997: Trends in US public companies

Directorship, XXV(5), 14–18.

Fraudulent financial reporting: 1987-1997: An analysis of U.S. public companies: Research report

Jersey City, NJ: AICPA.

Fraudulent financial reporting: Governance implications for internal auditors

Internal Auditing (Boston, Mass.), 14(1999 May/June), 3–7.

Improving analytical procedures: A case of using disaggregate multilocation data

AUDITING-A JOURNAL OF PRACTICE & THEORY, 18(2), 128–142.

Self study accounting and auditing update workshop course materials (1999 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

Accounting and auditing annual refresher course materials (1998 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

Accounting and auditing update workshop course materials (1998 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

Auditing sampling

Englewood, Colo.: MicroMash.

Board of directors and fraud

CPA Journal, (1998 Apr.).

Boards of Directors and Fraud

The CPA Journal, LXVIII(4), 56–58.

Self study accounting and auditing update workshop course materials (1998 ed.)

Jersey City, NJ: AICPA Continuing Education Division.

The impact of state taxation on the investment portfolio of banks

Journal of the American Taxation Association, (suppl.), 1–14.

Accounting and auditing annual refresher course materials (1997 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

Accounting and auditing update workshop course materials (1997 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

Improving the accuracy and precision of analytical procedures using multilocation data

In Symposium papers of the International Symposium on Audit Research (pp. 1–40). Center for Accounting and Auditing Research.

Self study accounting and auditing update workshop course materials (1997 ed.)

Jersey City, N.J.: AICPA Continuing Education Division.

An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud

The Accounting Review, 71(4), 443–465.

Errors in Accounting Estimates and Their Relation to Audit Firm Type

Journal of Accounting Research, 34(1), 151.

Study guide to accompany Auditing

(4th ed.). Fort Worth, TX: The Dryden Press.

When Do the Provisions of SSARS No. 1 Apply?

Journal of Accountancy, 173(2), 62–71.

ARSC Revisits the ‘Plain-Paper Issue.’

Our Opinion, 6(1), 1–2.

Consideration of Internal Auditors' Work

Our Opinion, 6(2), 1–2.

For the Practicing Auditor - More Qs and As on the New SASs

Journal of Accountancy, 167(1), 105–110.

Enterprise Risk Management Can be a Strategic Opportunity

Beasley, M. S. https://eric.ed.gov/?id=ED560753