@article{beasley_branson_pagach_2023, title={An Evolving Risk Landscape: Insights from a Decade of Surveys of Executives and Risk Professionals}, volume={16}, ISSN={["1911-8074"]}, url={https://doi.org/10.3390/jrfm16010029}, DOI={10.3390/jrfm16010029}, abstractNote={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.}, number={1}, journal={JOURNAL OF RISK AND FINANCIAL MANAGEMENT}, author={Beasley, Mark and Branson, Bruce and Pagach, Don}, year={2023}, month={Jan} }
 @article{beasley_branson_braumann_pagach_2023, title={Understanding the Ecosystem of Enterprise Risk Governance}, volume={98}, ISSN={["1558-7967"]}, DOI={10.2308/TAR-2020-0488}, abstractNote={ABSTRACT}, number={5}, journal={ACCOUNTING REVIEW}, author={Beasley, Mark S. and Branson, Bruce C. and Braumann, Evelyn C. and Pagach, Donald P.}, year={2023}, month={Sep}, pages={99–128} }
 @article{beasley_branson_pagach_panfilo_2021, title={Are required SEC proxy disclosures about the board's role in risk oversight substantive?}, volume={40}, ISSN={["1873-2070"]}, url={https://doi.org/10.1016/j.jaccpubpol.2020.106816}, DOI={10.1016/j.jaccpubpol.2020.106816}, abstractNote={The U.S. Securities and Exchange Commission (SEC) requires companies it regulates to include disclosures about the board's role in risk oversight in the annual proxy statement to shareholders. The SEC does not mandate specific content or actions that boards should perform as part of their risk oversight responsibilities, leaving the nature of activities and extent of those disclosures to the discretion of the reporting entity. This study examines whether these disclosures contain substantive information reflective of the effectiveness of the organization's risk oversight. We find that organizations disclosing more specific information (but not simply more information) about board risk oversight practices are associated with firms independently assessed as having the strongest management and governance processes. These findings suggest that these firms use the discretion provided by the SEC's disclosure rule to provide substantive and potentially value-relevant information for stakeholders about the entity's risk management processes and board risk oversight activities.}, number={1}, journal={JOURNAL OF ACCOUNTING AND PUBLIC POLICY}, publisher={Elsevier BV}, author={Beasley, Mark and Branson, Bruce and Pagach, Don and Panfilo, Silvia}, year={2021} }
 @article{hsu_jin_ma_zhou_beasley_branson_pagach_panfilo_kim_kim_et al._2021, title={Bios Vol. 40, #1}, volume={40}, ISSN={["1873-2070"]}, DOI={10.1016/j.jaccpubpol.2021.106835}, number={1}, journal={JOURNAL OF ACCOUNTING AND PUBLIC POLICY}, author={Hsu, Charles and Jin, Qinglu and Ma, Zhiming and Zhou, Jing and Beasley, Mark S. and Branson, Bruce and Pagach, Don and Panfilo, Silvia and Kim, Jae B. and Kim, Yongtae and et al.}, year={2021} }
 @article{beasley_goldman_lewellen_mcallister_2021, title={Board Risk Oversight and Corporate Tax-Planning Practices}, volume={33}, ISSN={["1558-8033"]}, DOI={10.2308/JMAR-19-056}, abstractNote={ABSTRACT}, number={1}, journal={JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH}, author={Beasley, Mark S. and Goldman, Nathan C. and Lewellen, Christina M. and McAllister, Michelle}, year={2021}, pages={7–32} }
 @book{beasley_carcello_2020, place={Riverwoods, IL}, title={2021 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808054757}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2020} }
 @book{beasley_carcello_2019, place={Riverwoods, IL}, title={2020 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808052524}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2019} }
 @book{arens_elder_beasley_2019, place={Upper Saddle River, NJ}, edition={8th-17th}, title={Auditing and Assurance Services: An Integrated Approach}, publisher={Prentice Hall}, author={Arens, Alvin and Elder, Randy and Beasley, Mark S.}, year={2019}, month={Jan} }
 @book{beasley_branson_hancock_2019, place={Raleigh, NC}, edition={10th}, title={The State of Risk Oversight: An Overview of Enterprise Risk Management Practices}, url={https://erm.ncsu.edu/library/research-report/2019-the-state-of-risk-oversight-an-overview-of-erm-practices}, number={10th (2019)}, journal={ERM Initiative}, institution={NC State and AICPA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2019}, month={Mar} }
 @book{beasley_carcello_2018, place={Riverwoods, IL}, title={2019 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808050216}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2018} }
 @book{beasley_buckless_glover_prawitt_2018, place={Upper Saddle River, NJ}, edition={1st-7th}, title={Auditing Cases: An Active Learning Approach}, publisher={Prentice Hall}, author={Beasley, Mark and Buckless, Frank and Glover, Steven and Prawitt, Douglas}, year={2018}, month={Jan} }
 @article{beasley_2018, title={Checking Risk Oversight Can Inform Auditors}, volume={226}, number={3}, journal={Journal of Accountancy}, author={Beasley, Mark S.}, year={2018}, month={Sep}, pages={26–32} }
 @article{beasley_2018, title={Enterprise Risk Management: Assessing Five Factors of Success}, volume={37}, number={3}, journal={New Perspectives: Journal of the Association of Healthcare Internal Auditors}, author={Beasley, Mark S.}, year={2018}, pages={37–41} }
 @book{beasley_branson_pagach_scott_deloach_donahue_2018, title={Executive Perspectives on Top Risks for 2019, published by Protiviti}, author={Beasley, Mark S. and Branson, B.C. and Pagach, D. and Scott, P. and DeLoach, J. and Donahue, K.}, year={2018}, month={Dec} }
 @book{beasley_deloach_van der ord_2018, place={Arlington, VA}, title={Is Board Risk Oversight Addressing the Right Risks? Strategies for Addressing the New Risk Landscape}, institution={National Association of Corporate Directors (NACD), Provtiviti and North Carolina State's ERM Initiaitive}, author={Beasley, Mark S. and Deloach, J. and Van Der Ord, F.}, year={2018}, month={Jul} }
 @book{beasley_branson_hancock_2018, place={Raleigh, NC}, edition={9th}, title={The State of Risk Oversight: An Overview of Enterprise Risk Management Practices}, url={https://erm.ncsu.edu/library/research-report/2018-the-state-of-risk-oversight-an-overview-of-erm-practices}, number={9th (2018)}, journal={ERM Initiative}, institution={NC State and AICPA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2018}, month={Mar} }
 @book{beasley_branson_hancock_2017, place={Raleigh, NC}, title={2017 Global Risk Report: Similarities and Differences in Opportunities for Improvement}, journal={ERM Initiative}, institution={NC State and CGMA (AICPA in U.S. and CIMA in London)}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2017}, month={Jun} }
 @book{beasley_carcello_2017, place={Riverwoods, IL}, title={2018 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808046967}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2017} }
 @article{beasley_2017, title={Confronting Risk with Strong Leadership}, number={1}, journal={CGMA Magazine}, author={Beasley, Mark S.}, year={2017}, month={May}, pages={14–17} }
 @book{beasley_branson_pagach_scott_deloach_donahue_2017, place={Kitchener, Ontario, Canada}, title={Executive Perspectives on Top Risks for 2018}, url={https://www.protiviti.com/sites/default/files/united_states/insights/nc-state-protiviti-survey-top-risks-2018.pdf}, institution={Protiviti}, author={Beasley, Mark S. and Branson, B.C. and Pagach, D. and Scott, P. and DeLoach, J. and Donahue, K.}, year={2017}, month={Dec} }
 @book{beasley_branson_hancock_2017, place={Raleigh, NC}, edition={8th}, title={The State of Risk Oversight: An Overview of Enterprise Risk Management Practices}, url={https://erm.ncsu.edu/library/research-report/2017-the-state-of-risk-oversight-an-overview-of-erm-practices}, number={8th (2017)}, journal={ERM Initiative}, institution={NC State and AICPA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2017}, month={Mar} }
 @article{viscelli_hermanson_beasley_2017, title={The integration of ERM and Strategy: Implications for corporate governance}, volume={31}, DOI={10.2308/acch-51692}, abstractNote={SYNOPSIS}, number={2}, journal={Accounting Horizons}, author={Viscelli, T. R. and Hermanson, D. R. and Beasley, Mark}, year={2017}, pages={69–82} }
 @book{beasley_carcello_2016, place={Chicago}, title={2017 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808044437}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2016} }
 @book{beasley_branson_pagach_scott_deloach_donahue_2016, place={Kitchener, Ontario, Canada}, title={Executive Perspectives on Top Risks for 2016}, url={https://erm.ncsu.edu/az/erm/i/chan/library/NC-State-Protiviti-Survey-Top-Risks-2016.pdf}, institution={Protiviti}, author={Beasley, Mark S. and Branson, B.C. and Pagach, D. and Scott, P. and DeLoach, J. and Donahue, K.}, year={2016}, month={Mar} }
 @book{beasley_branson_pagach_scott_deloach_donahue_2016, place={Menlo Park, CA}, title={Executive Perspectives on Top Risks for 2017: Key issues being discussed in the Boardroom and C-Suite}, url={https://erm.ncsu.edu/az/erm/i/chan/library/NC-State-Protiviti-Survey-Top-Risks-2017.pdf}, institution={Protiviti}, author={Beasley, Mark S. and Branson, B.C. and Pagach, D. and Scott, P. and DeLoach, J. and Donahue, K.}, year={2016}, month={Dec} }
 @book{beasley_2016, place={Raleigh, NC}, title={Five Recurring Themes for Enhancing Risk Oversight}, url={https://erm.ncsu.edu/library/article/five-recurring-themes-for-enhancing-risk-oversight}, journal={ERM Initiative}, institution={NC State University}, author={Beasley, Mark S.}, year={2016}, month={Dec} }
 @article{viscelli_beasley_hermanson_2016, title={Research Insights About Risk Governance}, volume={6}, ISSN={2158-2440 2158-2440}, url={http://dx.doi.org/10.1177/2158244016680230}, DOI={10.1177/2158244016680230}, abstractNote={ In recent years, expectations for increased risk governance have been placed explicitly on boards of directors. In response, boards are being held responsible for not only understanding and approving management’s risk management processes, but they are also being held responsible for assessing the risks identified by those processes as part of overseeing management’s pursuit of value. These increasing responsibilities have led a number of organizations to adopt enterprise risk management (ERM) as a holistic approach to risk management that extends beyond traditional silo-based risk management techniques. As boards, often through their audit committee, consider management’s implementation of ERM as part of the board’s risk oversight, a number of questions emerge that can be informed by academic research related to ERM. This article summarizes findings from ERM research to provide insights related to the board’s risk governance responsibilities. We also identify a number of research questions that warrant further analysis by governance scholars. It is our hope that this article will spawn varying types of research about ERM and corporate governance. }, number={4}, journal={SAGE Open}, publisher={SAGE Publications}, author={Viscelli, Therese R. and Beasley, Mark S. and Hermanson, Dana R.}, year={2016}, month={Oct}, pages={215824401668023} }
 @book{beasley_branson_hancock_2016, place={Raleigh, NC}, edition={7th}, title={The State of Risk Oversight: An Overview of Enterprise Risk Management Practices}, url={http://bit.ly/2016-erm-state-risk-oversight  24 days ago}, number={7th (2016)}, journal={ERM Initiative}, institution={NC State and AICPA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2016}, month={Apr} }
 @book{beasley_2016, place={Raleigh, NC}, title={What is Enterprise Risk Management?}, url={https://erm.ncsu.edu/library/article/what-is-enterprise-risk-management}, journal={ERM Initiative}, institution={NC State University}, author={Beasley, Mark S.}, year={2016}, month={Jul} }
 @book{beasley_carcello_2015, place={Chicago}, title={2016 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808041207}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2015} }
 @article{beasley_branson_pagach_2015, title={An Examination of the Assessment of Top Risks on the Horizon: Evidence from Executives and Risk Professionals}, volume={1}, number={1}, journal={Journal of Enterprise Risk Management}, author={Beasley, M.S. and Branson, B.C. and Pagach, D.P.}, year={2015}, month={Feb}, pages={6–26} }
 @article{beasley_branson_pagach_2015, title={An analysis of the maturity and strategic impact of investments in ERM}, volume={34}, ISSN={["1873-2070"]}, url={http://www.scopus.com/inward/record.url?eid=2-s2.0-84931564939&partnerID=MN8TOARS}, DOI={10.1016/j.jaccpubpol.2015.01.001}, abstractNote={Over the past decade, expectations for more effective oversight of risks by boards of directors have significantly increased. These expectations emanate from stock exchanges, regulators, credit rating agencies and other key stakeholders. Proponents of enhanced risk oversight argue that an increased understanding of enterprise-wide risks provides strategic benefit by helping the board and management identify and manage risks that may impact the achievement of strategic objectives while at the same time helping the board monitor the extent of risk-taking on the part of management in their desire to meet these objectives. In response to these growing expectations, some boards have asked management to explore implementation of a more holistic, top-down approach to risk oversight widely known as enterprise risk management (ERM) while others have not. Institutional theory would suggest that a number of organizations implement minimal elements of ERM for symbolic reasons, lacking substance in risk oversight. In contrast, agency theory would suggest that boards embrace explicit and robust risk oversight activities to monitor management’s risk-taking actions, and resource dependence theory would suggest that they also do so to help the organization achieve strategic objectives. Little is known about the way in which boards and management organize their processes and the impact of those processes on the level of ERM adoption. More importantly, little is known about the extent to which ERM is perceived to provide strategic benefit to those organizations that have invested in developing a robust ERM process. Based on data gathered from 645 survey responses from executives of organizations spanning a number of industries and sizes, we find that organizations with greater ERM maturity are significantly more likely to have taken steps to formally engage the board and senior management in specific risk oversight tasks (consistent with agency theory), and certain board and management risk practices are associated with perceptions that ERM provides strategic advantage (consistent with resource dependence theory).}, number={3}, journal={JOURNAL OF ACCOUNTING AND PUBLIC POLICY}, author={Beasley, Mark and Branson, Bruce and Pagach, Don}, year={2015}, pages={219–243} }
 @article{beasley_hancock_2015, title={Becoming a Strategic Risk Adviser}, volume={219}, number={2}, journal={Journal of Accountancy}, author={Beasley, Mark S. and Hancock, B.V.}, year={2015}, month={Feb}, pages={38–42} }
 @article{beasley_showalter_2015, title={ERM and Sustainability: Together on the Road Ahead}, volume={96}, number={9}, journal={Strategic Finance}, author={Beasley, Mark S. and Showalter, S.D.}, year={2015}, month={Mar}, pages={32–39} }
 @book{beasley_branson_hancock_2015, place={London}, title={Enterprise Risk Oversight: A Global Analysis}, institution={Chartered Institute of Management Accountants}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2015}, month={Jun} }
 @book{beasley_branson_pagach_scott_deloach_donahue_2015, place={Kitchener, Ontario, Canada}, title={Executive Perspectives on Top Risks for 2015}, url={https://www.protiviti.com/sites/default/files/united_states/insights/nc-state-protiviti-survey-top-risks-2015.pdf}, institution={Protiviti}, author={Beasley, Mark S. and Branson, B.C. and Pagach, D. and Scott, P. and DeLoach, J. and Donahue, K.}, year={2015}, month={Feb} }
 @book{beasley_branson_hancock_2015, place={Raleigh, NC}, edition={6th}, title={Report on the Current State of Enterprise Risk Oversight}, url={http://bit.ly/report-current-state-erm-2015}, number={6th (2015)}, journal={ERM Initiative}, institution={NC State and AICPA.}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2015}, month={Feb} }
 @book{beasley_carcello_2014, place={Chicago}, title={2015 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808038238}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2014} }
 @book{beasley_branson_pagach_scott_deloach_donahue_2014, place={Kitchener, Ontario, Canada}, title={Executive Perspectives on Top Risks for 2014}, url={https://www.protiviti.com/sites/default/files/nc-state-protiviti-survey-top-risks-2014.pdf}, institution={Protiviti}, author={Beasley, Mark S. and Branson, B.C. and Pagach, D. and Scott, P. and DeLoach, J. and Donahue, K.}, year={2014}, month={Feb} }
 @book{beasley_branson_hancock_2014, place={Raleigh, NC}, edition={5th}, title={Report on the Current State of Enterprise Risk Oversight}, url={https://erm.ncsu.edu/az/erm/i/chan/library/AICPA_ERM_Research_Study_2014.pdf}, number={5th (2014)}, journal={ERM Initiative}, institution={NC State and AICPA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2014} }
 @book{beasley_carcello_2013, place={Chicago}, title={2014 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808034674}, publisher={CCH. Inc.}, author={Beasley, M.S. and Carcello, J.V.}, year={2013} }
 @book{beasley_carcello_hermanson_neal_2013, place={Washington, DC}, title={An Analysis of Alleged Auditor Deficiencies in SEC Fraud Investigations: 1998-2010}, institution={Center for Audit Quality (CAQ)}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R. and Neal, Terry L.}, year={2013}, month={May} }
 @article{beasley_2013, title={En Garde With ERM}, volume={47}, number={2}, journal={Business Officer}, author={Beasley, Mark S.}, year={2013}, month={Sep}, pages={25–29} }
 @book{beasley_branson_pagach_beaumier_deloach_donahue_2013, place={Kitchener, Ontario, Canada}, title={Executive Perspectives on Top Risks for 2013}, institution={Protiviti}, author={Beasley, Mark S. and Branson, B.C. and Pagach, D. and Beaumier, C. and DeLoach, J. and Donahue, K.}, year={2013}, month={Feb} }
 @book{beasley_curtis_2013, place={New York, NY}, title={Five Questions on Risk Assessment}, url={https://www2.deloitte.com/global/en/pages/governance-risk-and-compliance/articles/risk-assessment.html}, institution={Deloitte, LLP}, author={Beasley, Mark S. and Curtis, P.}, year={2013}, month={Jan} }
 @book{beasley_carcello_2012, place={Chicago}, title={2013 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808029472}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2012} }
 @book{beasley_2012, place={New York, NY}, title={Assessing the Effectiveness of Your Organization's Enterprise Risk Oversight}, institution={AICPA}, author={Beasley, Mark S.}, year={2012}, month={Feb} }
 @book{beasley_branson_hancock_2012, place={London}, title={Case Study: How to Evaluate Enterprise Risk Management Maturity--CGMA Case Study}, url={https://www.cgma.org/content/dam/cgma/resources/tools/downloadabledocuments/heermm-case-study.pdf}, institution={CGMA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2012}, month={Jan} }
 @book{beasley_branson_hancock_2012, place={London}, title={How to Evaluate Enterprise Risk Management Maturity--CGMA Tools}, url={https://www.cgma.org/resources/tools/evaluate-enterprise-risk-management.html}, institution={CGMA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2012}, month={Jan} }
 @book{beasley_branson_hancock_2012, place={Raleigh, NC}, edition={4th}, title={Report on the Current State of Enterprise Risk Oversight}, url={https://erm.ncsu.edu/az/erm/i/chan/library/AICPA_ERM_Research_Study_2012.pdf}, number={4th (2012)}, journal={ERM Initiative}, institution={NC State and AICPA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2012}, month={Jul} }
 @book{beasley_carcello_2011, place={Chicago}, title={2012 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808026365}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2011} }
 @book{beasley_branson_hancock_2011, place={New York, NY}, title={Developing Key Risk Indicators to Strengthen Enterprise Risk Management}, url={https://erm.ncsu.edu/az/erm/i/chan/library/coso-kri-paper-jan2011.pdf}, institution={Committee of Sponsoring Organizations of the Treadway (COSO)}, author={Beasley, Mark S. and Branson, Bruce and Hancock, Bonnie}, year={2011}, month={Jan} }
 @book{beasley_2011, place={Durham, NC}, title={Improving Board Risk Oversight: Eight Simple Steps}, institution={AICPA}, author={Beasley, Mark S.}, year={2011}, month={Feb} }
 @book{beasley_2011, place={Durham, NC}, series={AICPA's Not-for-Profit Brief}, title={Increasing Risk Awareness for Mission Critical Objectives of Not-for-Profit Organizations}, institution={AICPA}, author={Beasley, Mark S.}, year={2011}, month={Mar}, collection={AICPA's Not-for-Profit Brief} }
 @book{beasley_branson_hancock_2011, place={Raleigh, NC}, edition={3rd}, title={Report on the Current State of Enterprise Risk Oversight}, url={https://erm.ncsu.edu/az/erm/i/chan/library/AICPA_ERM_Research_Study_2011.pdf  28 days ago}, number={3rd (2011)}, journal={ERM Initiative}, institution={NC State and AICPA}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2011} }
 @book{beasley_carcello_2010, place={Chicago}, title={2011 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808024071}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2010} }
 @article{beasley_branson_hancock_2010, title={Are You Identifying Your Most Significant Risks?}, volume={XCII}, number={5}, journal={Strategic Finance}, author={Beasley, Mark S. and Branson, Bruce and Hancock, Bonnie V.}, year={2010}, month={Nov}, pages={28–35} }
 @book{beasley_branson_hancock_2010, place={New York, NY}, title={COSO's 2010 Report on ERM: Current State of Enterprise Risk Oversight and Market Perceptions of COSO's ERM Framework}, institution={Committee of Sponsoring Organizations of the Treadway Commission}, author={Beasley, M.S. and Branson, B.C. and Hancock, B.V.}, year={2010}, month={Dec} }
 @book{beasley_hancock_2010, place={New York, NY}, title={Case Studies on ERM Implementations: Practical Illustrations for Launching Enterprise Risk Oversight}, publisher={AICPA}, author={Beasley, Mark S. and Hancock, Bonnie}, year={2010}, month={Oct} }
 @inbook{beasley_frigo_2010, place={Hoboken, NJ}, edition={1st}, title={ERM and Its Role in Strategic Planning and Strategy Execution}, booktitle={Enterprise Risk Management: Today's Leading Research and Best Practices for Tomorrow's Executives}, publisher={John Wiley & Sons}, author={Beasley, Mark S. and Frigo, Mark}, editor={Fraser, John and Simkins, Betty J.Editors}, year={2010}, pages={31–50} }
 @book{beasley_2010, place={Durham, NC}, title={Enterprise Risk Management: Is it Relevant to Government?}, institution={AICPA}, author={Beasley, Mark S.}, year={2010}, month={Feb} }
 @book{beasley_branson_hancock_2010, place={New York/London}, title={Enterprise Risk Oversight: A Global Analysis}, publisher={American Institute of CPAs  and the Chartered Institute of Management Accountants}, author={Beasley, Mark S. and Branson, Bruce and Hancock, Bonnie}, year={2010} }
 @book{beasley_carcello_hermanson_neal_2010, place={New York, NY}, title={Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S Public Companies}, publisher={Committee of Sponsoring Organizations of the Treadway Commission (COSO)}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R. and Neal, Terry L.}, year={2010}, month={May} }
 @book{beasley_branson_hancock_2010, place={Raleigh, NC}, edition={2nd}, title={Report on the Current State of Enterprise Risk Oversight}, url={https://erm.ncsu.edu/library/article/state-erm-2nd}, number={2nd (2010)}, journal={ERM Initiative}, institution={NC State and AICPA. February}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2010}, month={Feb} }
 @book{beasley_carcello_2009, place={Chicago}, title={2010 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808020998}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2009}, pages={9780808020998} }
 @article{beasley_branson_hancock_2009, title={ERM: Opportunities for Improvement}, volume={208}, number={3}, journal={Journal of Accountancy}, author={Beasley, Mark S. and Branson, Bruce and Hancock, Bonnie V.}, year={2009}, month={Sep}, pages={28–32} }
 @book{beasley_branson_hancock_2009, place={New York, NY}, title={Effective Enterprise Risk Management: The Role of the Board of Directors}, publisher={Committee of Sponsoring Organizations of the Treadway Commission (COSO)}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2009}, month={Sep} }
 @book{branson_beasley_hancock_2009, place={Durham, NC}, edition={1st}, series={Management Accounting Research Series}, title={Report on the Current State of Enterprise Risk Oversight}, publisher={AICPA. International}, author={Branson, B.C. and Beasley, M.S. and Hancock, B.V.}, year={2009}, month={Apr}, collection={Management Accounting Research Series} }
 @book{beasley_branson_hancock_2009, place={New York, NY}, title={Strengthening Enterprise Risk Oversight for Strategic Value}, publisher={Committee of Sponsoring Organizations of the Treadway Commission (COSO)}, author={Beasley, Mark S. and Branson, B.C. and Hancock, B.V.}, year={2009}, month={Nov} }
 @article{beasley_carcello_hermanson_neal_2009, title={The Audit Committee Oversight Process}, volume={26}, ISSN={["0823-9150"]}, DOI={10.1506/car.26.1.3}, abstractNote={Audit committees are increasingly responsible for the quality of financial reporting and oversight of the audit processes in U.S. public companies (e.g.. Blue Ribbon Committee [BRC] 1999; New York Stock Exchange [NYSE] 2004; SarbanesOxley Act [SOX] 2002), but as noted in the quote above, it is often challenging to provide effective oversight, especially in large, complex organizations. The intense focus on greater audit committee responsibility has led to a number of studies on audit committee performance (for reviews of the academic literature on audit committees, see Cohen, Krishnamoorthy, and Wright 2004; DeZoort, Hermanson, Archambeault, and Reed 2002; and Turley and Zaman 2004). Much of this}, number={1}, journal={CONTEMPORARY ACCOUNTING RESEARCH}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R. and Neal, Terry L.}, year={2009}, pages={65-+} }
 @article{beasley_bradford_dehning_2009, title={The value impact of strategic intent on firms engaged in information systems outsourcing}, volume={10}, ISSN={1467-0895}, url={http://dx.doi.org/10.1016/j.accinf.2008.08.001}, DOI={10.1016/j.accinf.2008.08.001}, abstractNote={While information systems outsourcing has been on the rise in recent years, empirical evidence about whether IS outsourcing is value creating for shareholders is limited. Little is known about what factors influence the relation between information systems outsourcing and firm value. This study examines the effect of information systems outsourcing announcements on firm value by analyzing whether equity market reactions are associated with the management's strategic intent for outsourcing and firm characteristics of the outsourcing firm. After examining 103 IS outsourcing announcements made during the period from 1996 to 2003, results suggest that value is created for firms outsourcing with short-term operational intent rather than for longer term strategic reasons. In addition, the increase in firm value from an IS outsourcing announcement is positively associated with the firm's operating asset efficiency and the firm being in a service industry.}, number={2}, journal={International Journal of Accounting Information Systems}, publisher={Elsevier BV}, author={Beasley, Mark and Bradford, Marianne and Dehning, Bruce}, year={2009}, month={Jun}, pages={79–96} }
 @article{beasley_2009, title={Time to Teach ERM}, volume={LXVI}, number={1}, journal={Internal Auditor}, author={Beasley, Mark S.}, year={2009}, month={Feb}, pages={61–63} }
 @book{beasley_carcello_2008, place={Chicago}, title={2009 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808092223}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2008} }
 @article{beasley_2008, title={Board and Audit Committee Involvement in Risk Management Oversight}, journal={AICPA CPA Insider}, author={Beasley, Mark S.}, year={2008}, month={Sep} }
 @article{beasley_pagach_warr_2008, title={Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes}, volume={23}, ISSN={0148-558X 2160-4061}, url={http://dx.doi.org/10.1177/0148558x0802300303}, DOI={10.1177/0148558x0802300303}, abstractNote={ Enterprise risk management (ERM) is the process of analyzing the portfolio of risks facing the enterprise to ensure that the combined effect of such risks is within an acceptable tolerance. While more firms are adopting ERM, little academic research exists about the costs and benefits of ERM. Proponents of ERM claim that ERM is designed to enhance shareholder value; however, portfolio theory suggests that costly ERM implementation would be unwelcome by shareholders who can use less costly diversification to eliminate idiosyncratic risk. This study examines equity market reactions to announcements of appointments of senior executive officers overseeing the enterprise's risk management processes. Based on a sample of 120 announcements from 1992-2003, we find that the univariate average two-day market response is not significant, suggesting that a general definitive statement about the benefit or cost of implementing ERM is not possible. However, our multiple regression analysis reveals that there are significant relations between the magnitude of equity market returns and certain firm specific characteristics. For nonfinancial firms, announcement period returns are positively associated with firm size and the volatility of prior periods' reported earnings and negatively associated with leverage and the extent of cash on hand relative to liabilities. For financial firms, however, there are fewer statistical associations between announcement returns and firm characteristics. These results suggest that the costs and benefits of ERM are firm-specific. }, number={3}, journal={Journal of Accounting, Auditing & Finance}, publisher={SAGE Publications}, author={Beasley, Mark and Pagach, Don and Warr, Richard}, year={2008}, month={Jul}, pages={311–332} }
 @article{beasley_branson_hancock_2008, title={Rising Expectations: Audit committee oversight of enterprise risk management}, volume={205}, number={4}, journal={Journal of Accountancy}, author={Beasley, Mark S. and Branson, Bruce and Hancock, Bonnie V.}, year={2008}, month={Apr}, pages={44–51} }
 @article{beasley_clune_hermanson_2008, title={The Impact of Enterprise Risk Management on the Internal Audit Function}, volume={IX}, number={1}, journal={Journal of Forensic Accounting}, author={Beasley, Mark and Clune, Richard and Hermanson, Dana}, year={2008}, month={Jun}, pages={1–20} }
 @book{beasley_carcello_2007, place={Chicago}, title={2008 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808091219}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2007} }
 @article{beasley_frigo_2007, title={Strategic Risk Management: Protecting and Creating Value}, volume={LXXXVIII}, number={11}, journal={Strategic Finance}, author={Beasley, Mark and Frigo, Mark}, year={2007}, month={May}, pages={24–31} }
 @book{beasley_carcello_2006, place={Chicago}, title={2007 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808090489}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2006} }
 @book{auditing cases an interactive learning approach_2006, publisher={Upper Saddle River, NJ: Pearson/Prentice Hall}, year={2006} }
 @article{beasley_jenkins_sawyers_2006, title={Brainstorming to Identify and Manage Tax Risks}, volume={37}, number={3}, journal={The Tax Adviser}, author={Beasley, Mark S. and Jenkins, J.Gregory and Sawyers, Roby B.}, year={2006}, month={Mar}, pages={158–162} }
 @article{beasley_hermanson_2006, title={How Sales Executives Can Avoid Accounting Fraud Allegations}, volume={27}, number={1}, journal={Review of Business}, author={Beasley, Mark S. and Hermanson, Dana}, year={2006}, pages={33–40} }
 @inproceedings{beasley_2006, place={Ottawa, Canada}, title={Improving Corporate Governance by Taking an Enterprise View of Risks}, booktitle={Readings from the 2006 Annual CGA Conference}, publisher={CGA Accounting Research Centre, University of Ottawa}, author={Beasley, Mark S.}, year={2006} }
 @article{beasley_chen_nunez_wright_2006, title={Working Hand in Hand: Balanced Scorecards and Enterprise Risk Management}, volume={LXXXVII}, number={9}, journal={Strategic Finance}, author={Beasley, Mark S. and Chen, Al and Nunez, Karen and Wright, Lorraine}, year={2006}, month={Mar}, pages={49–55} }
 @book{beasley_carcello_2005, place={Chicago}, title={2006 Miller GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780808089865}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2005} }
 @book{auditing and assurance services : an integrated approach_2005, ISBN={0131457349}, publisher={Upper Saddle River, N.J.: Pearson/Prentice Hall}, year={2005} }
 @article{beasley_clune_hermanson_2005, title={ERM: A Status Report}, volume={LXII}, number={1}, journal={Internal Auditor}, author={Beasley, Mark S. and Clune, Richard and Hermanson, Dana}, year={2005}, month={Feb}, pages={67–72} }
 @article{beasley_clune_hermanson_2005, title={Enterprise risk management: An empirical analysis of factors associated with the extent of implementation}, volume={24}, ISSN={0278-4254}, url={http://dx.doi.org/10.1016/j.jaccpubpol.2005.10.001}, DOI={10.1016/j.jaccpubpol.2005.10.001}, abstractNote={Enterprise risk management (ERM) has emerged as a new paradigm for managing the portfolio of risks that face organizations, and policy makers continue to focus on mechanisms to improve corporate governance and risk management. Despite these developments, there is little research on factors associated with the implementation of ERM. Research is needed to provide insights as to why some organizations are responding to changing risk profiles by embracing ERM and others are not. This exploratory study examines factors associated with the stage of ERM implementation at a variety of US and international organizations. Based on data gathered from 123 organizations, we find the stage of ERM implementation to be positively related to the presence of a chief risk officer, board independence, CEO and CFO apparent support for ERM, the presence of a Big Four auditor, entity size, and entities in the banking, education, and insurance industries. We also find US organizations to have less-developed ERM processes than international organizations. We believe this paper will provide an initial foundation for more advanced research about ERM.}, number={6}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier BV}, author={Beasley, Mark S. and Clune, Richard and Hermanson, Dana R.}, year={2005}, month={Nov}, pages={521–531} }
 @book{beasley_elder_2005, place={Upper Saddle River, NJ}, title={Sarbanes-Oxley Act of 2002: Impacting the Accounting Profession}, publisher={Prentice Hall}, author={Beasley, Mark and Elder, Randy}, year={2005}, month={Jul} }
 @book{beasley_carcello_2004, place={Chicago}, title={2005 Miller GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review}, ISBN={9780735547988}, publisher={CCH. Inc}, author={Beasley, M.S. and Carcello, J.V.}, year={2004} }
 @article{beasley_hermanson_2004, title={Audit Committees: Smart Questions and Smart Answers}, volume={25}, number={149}, journal={Corporate Board}, author={Beasley, Mark S. and Hermanson, Dana}, year={2004}, pages={7–11} }
 @article{beasley_2004, title={Enterprise Risk Management: A Look at COSO’s Proposed Framework}, volume={8}, number={7}, journal={The Wisconsin CPA}, author={Beasley, Mark S.}, year={2004}, month={Jul}, pages={23–24} }
 @article{beasley_hermanson_2004, title={Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value}, volume={LXXIV}, number={6}, journal={The CPA Journal}, author={Beasley, Mark S. and Hermanson, Dana R.}, year={2004}, month={Jun}, pages={11–13} }
 @article{beasley_bradford_pagach_2004, title={Outsourcing? At Your Own Risk}, volume={LXXXVI}, number={1}, journal={Strategic Finance}, author={Beasley, Mark S. and Bradford, Marianne and Pagach, Don}, year={2004}, month={Jul}, pages={23–29} }
 @book{arens_beasley_elder_2004, place={Upper Saddle River, NJ}, title={Overview of the Sarbanes-Oxley Act of 2002 with Other Changes in Auditing and the Public Accounting Profession}, publisher={Prentice Hall}, author={Arens, Al and Beasley, Mark S. and Elder, Randy}, year={2004}, month={Aug} }
 @article{beasley_jenkins_2003, title={A Primer for Brainstorming Fraud Risks}, volume={196}, number={6}, journal={Journal of Accountancy}, author={Beasley, Mark S. and Jenkins, J.Gregory}, year={2003}, month={Dec}, pages={32–38} }
 @book{auditing and assurance services : an integrated approach_2003, ISBN={0130646202}, publisher={Upper Saddle River, N.J. : Prentice Hall}, year={2003} }
 @book{beasley_buckless_glover_prawitt_2003, title={Auditing cases: an interactive learning approach (2nd ed.)}, ISBN={0130674842}, publisher={Upper Saddle River, N.J.: Prentice Hall}, author={Beasley, M. S. and Buckless, F. A. and Glover, S. M. and Prawitt, D. F.}, year={2003} }
 @book{arens_elder_beasley_jenkins_2003, place={Upper Saddle River, NJ}, edition={1st}, title={Essentials of Auditing and Assurance Services: An Integrated Approach}, publisher={Prentice Hall}, author={Arens, Alvin and Elder, Randy and Beasley, Mark S. and Jenkins, J. G.}, year={2003}, month={Jul} }
 @book{essentials of auditing and assurance services : an integrated approach_2003, ISBN={0130463035}, publisher={Upper Saddle River, N. J.: Prentice Hall}, year={2003} }
 @article{beasley_jenkins_kranitz_2003, title={Implementing ERM: Brainstorming About Risks}, volume={18}, number={6}, journal={Internal Auditing}, author={Beasley, Mark S. and Jenkins, J. Gregory and Kranitz, Ericka F.}, year={2003}, month={Nov}, pages={3–10} }
 @article{beasley_2003, title={SAS No. 99: A New Look at Auditor Detection of Fraud}, volume={IV}, number={1}, journal={Journal of Forensic Accounting}, author={Beasley, Mark S.}, year={2003}, month={Jun}, pages={1–20} }
 @article{beasley_jenkins_2003, title={The Relation of Information Technology and Financial Statement Fraud}, volume={IV}, number={2}, journal={Journal of Forensic Accounting}, author={Beasley, Mark S. and Jenkins, J.Gregory}, year={2003}, month={Dec}, pages={217–232} }
 @article{montgomery_beasley_menelaides_palmrose_2002, title={Auditor’s New Procedures for Detecting Fraud}, volume={193}, number={5}, journal={Journal of Accountancy}, author={Montgomery, Daniel D. and Beasley, Mark S. and Menelaides, Susan L. and Palmrose, Zoe-Vonna}, year={2002}, month={May}, pages={63–66} }
 @article{beasley_prawitt_rittenberg_2002, title={COSO Launches New Study on Managing Enterprise Risks}, volume={25}, number={2}, journal={The Auditor’s Report}, author={Beasley, Mark S. and Prawitt, Doug and Rittenberg, Larry}, year={2002}, pages={20–21} }
 @article{beasley_hermanson_carcello_2002, title={Fraudulent Financial Reporting in the Oil and Gas Industry}, volume={50}, number={4}, journal={Oil, Gas, and Energy Quarterly}, author={Beasley, Mark S. and Hermanson, Dana R. and Carcello, Joseph V.}, year={2002}, month={Jun}, pages={795–804} }
 @book{beasley_buckless_2002, place={Upper Saddle River, NJ}, title={MoviesDoorToDoor.com: how accounting helped make the difference}, ISBN={013061047X}, publisher={Prentice Hall, Inc.}, author={Beasley, Mark S. and Buckless, Frank}, year={2002}, month={Dec} }
 @article{beasley_carcello_hermanson_2002, title={Preventing and Detecting Financial Statement Fraud}, volume={21}, number={1}, journal={New Perspectives on Healthcare Auditing}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2002}, pages={10–13} }
 @article{beasley_petroni_2001, title={Board independence and audit-firm type}, volume={20}, ISSN={["0278-0380"]}, DOI={10.2308/aud.2001.20.1.97}, abstractNote={This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes in the insurance industry is increasing in the percentage of the members of the board of directors that are considered outsiders. However, we do not find a significant association between board composition and the choice of using a nonspecialist brand name (Big 6) auditor and a nonbrand name auditor, suggesting specialization is considered to be important, but not brand name in this setting.}, number={1}, journal={AUDITING-A JOURNAL OF PRACTICE & THEORY}, author={Beasley, MS and Petroni, KR}, year={2001}, month={Mar}, pages={97–114} }
 @article{beasley_carcello_hermanson_2001, title={Financial Reporting Fraud: Could It Happen to You?}, volume={12}, ISSN={1044-8136 1097-0053}, url={http://dx.doi.org/10.1002/jcaf.2402}, DOI={10.1002/jcaf.2402}, abstractNote={Abstract}, number={4}, journal={Journal of Corporate Accounting & Finance}, publisher={Wiley}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2001}, pages={3–9} }
 @article{beasley_carcello_hermanson_2001, title={How Financial Executives Can Promote Quality Financial Reporting}, volume={6}, number={2}, journal={Corporate Finance Review}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2001}, month={Sep}, pages={36–41} }
 @article{beasley_carcello_hermanson_2001, title={Prevention and Detection of Financial Statement Fraud}, volume={16}, number={3}, journal={Internal Auditing}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2001}, month={May}, pages={8–12} }
 @article{beasley_salterio_2001, title={The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience}, volume={18}, number={4}, journal={Contemporary Accounting Research}, author={Beasley, Mark S. and Salterio, Steven}, year={2001}, pages={539–570} }
 @article{beasley_carcello_hermanson_2001, title={Top Ten Audit Deficiencies}, volume={191}, number={4}, journal={Journal of Accountancy}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2001}, month={Apr}, pages={63–66} }
 @book{buckless_beasley_glover_prawitt_2000, title={Auditing cases}, ISBN={0130800015}, publisher={Upper Saddle River, NJ: Prentice Hall}, author={Buckless, F. and Beasley, M. S. and Glover, S. and Prawitt, D.}, year={2000} }
 @book{auditing, an integrated approach  (8th ed.)_2000, ISBN={0130827355}, publisher={Upper Saddle River, NJ: Prentice Hall}, year={2000} }
 @book{beasley_carcello_hermanson_2000, place={New York, NY}, title={Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997}, publisher={AICPA}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2000}, month={Aug} }
 @article{beasley_carcello_hermanson_2000, title={Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997}, volume={24}, number={1}, journal={The Auditor’s Report}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2000}, pages={18–19} }
 @article{beasley_carcello_hermanson_lapides_2000, title={Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms}, volume={14}, ISSN={0888-7993 1558-7975}, url={http://dx.doi.org/10.2308/acch.2000.14.4.441}, DOI={10.2308/acch.2000.14.4.441}, abstractNote={This paper provides insight into financial statement fraud instances investigated during the late 1980s through the 1990s within three volatile industries—technology, health care, and financial services—and highlights important corporate governance differences between fraud companies and no-fraud benchmarks on an industry-by-industry basis. The fraud techniques used vary substantially across industries, with revenue frauds most common in technology companies and asset frauds and misappropriations most common in financial-services firms.}, number={4}, journal={Accounting Horizons}, publisher={American Accounting Association}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R. and Lapides, Paul D.}, year={2000}, month={Dec}, pages={441–454} }
 @article{beasley_carcello_hermanson_2000, title={Preventing Fraudulent Financial Reporting}, volume={LXX}, number={12}, journal={The CPA Journal}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2000}, month={Dec}, pages={14–21} }
 @article{beasley_carcello_hermanson_2000, title={Should you offer a job to your external auditor?}, volume={11}, ISSN={1044-8136 1097-0053}, url={http://dx.doi.org/10.1002/1097-0053(200005/06)11:4<35::aid-jcaf6>3.0.co;2-2}, DOI={10.1002/1097-0053(200005/06)11:4<35::aid-jcaf6>3.0.co;2-2}, abstractNote={Companies searching for senior executive talent often lure partners from the firms that perform their annual audits. But this can be risky, warn the authors. Is it worth it? How can you manage those risks? © 2000 John Wiley & Sons, Inc.}, number={4}, journal={Journal of Corporate Accounting & Finance}, publisher={Wiley}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={2000}, pages={35–42} }
 @book{beasley_ramos_1999, title={Accounting and auditing annual refresher course materials (1999 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1999} }
 @book{beasley_ramos_1999, title={Accounting and auditing update workshop course materials (1999 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1999} }
 @article{beasley_carcelio_hermanson_1999, title={Audit Committees: The rising expectations}, volume={XX}, number={117}, journal={Corporate Board: The Journal of Corporate Governance}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={1–5} }
 @article{beasley_buckless_1999, title={Auditor responsibilities related to the year 2000 issue}, volume={69}, number={1999 April}, journal={CPA Journal}, author={Beasley, M. S. and Buckless, F. A.}, year={1999}, pages={48–51} }
 @article{beasley_carcelio_hermanson_1999, title={COSO's new fraud study: What it means for CPAs}, volume={187}, number={5}, journal={Journal of Accountancy}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={12–13} }
 @article{beasley_1999, title={Examining corporate governance research: Any consistencies with calls for reform}, volume={23}, number={1}, journal={Auditor's Report}, author={Beasley, M. S.}, year={1999}, pages={6–8} }
 @article{beasley_krawczyk_1999, title={Executive Compensation: Did IRC Section 162(m) Change Anything?}, volume={XXV}, number={2}, journal={Journal of Business and Economic Perspectives}, author={Beasley, Mark S. and Krawczyk, Kathy A.}, year={1999} }
 @article{beasley_carcelio_hermanson_1999, title={Financial fraud and audit committee reform}, volume={13}, number={7}, journal={Insights: the Corporate & Securities Law Advisor}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={20–24} }
 @article{beasley_carcelio_hermanson_1999, title={Financial fraud not permitted here: Just say no}, volume={69}, number={1999 May}, journal={CPA Journal}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={53–57} }
 @article{beasley_carcelio_hermanson_1999, title={Financial statement fraud: Implications for corporate directors}, volume={23}, number={9}, journal={Director's Monthly}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={4–5} }
 @book{beasley_carcello_hermanson_1999, place={New York, NY}, title={Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies.}, institution={Committee of Sponsoring Organizations of the Treadway Commission (COSO)}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R.}, year={1999}, month={Mar} }
 @article{beasley_carcelio_hermanson_1999, title={Fraudulent financial reporting 1987-1997: An analysis of U.S. public companies}, number={1999 Summer}, journal={Auditor's Report}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={15–17} }
 @article{beasley_carcelio_hermanson_1999, title={Fraudulent financial reporting 1987-1997: Trends in US public companies}, volume={XXV}, number={5}, journal={Directorship}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={14–18} }
 @book{beasley_carcello_hermanson_1999, title={Fraudulent financial reporting: 1987-1997: An analysis of U.S. public companies: Research report}, publisher={Jersey City, NJ: AICPA}, author={Beasley, M. S. and Carcello, J. V. and Hermanson, D. R.}, year={1999} }
 @article{beasley_carcelio_hermanson_1999, title={Fraudulent financial reporting: Governance implications for internal auditors}, volume={14}, number={1999 May/June}, journal={Internal Auditing (Boston, Mass.)}, author={Beasley, M. S. and Carcelio, J. V. and Hermanson, D. R.}, year={1999}, pages={3–7} }
 @article{allen_beasley_branson_1999, title={Improving analytical procedures: A case of using disaggregate multilocation data}, volume={18}, ISSN={["1558-7991"]}, DOI={10.2308/aud.1999.18.2.128}, abstractNote={According to SAS No. 56, Analytical Procedures, the use of disaggregate, individual location data can improve the effectiveness of analytical procedures used in multilocation audits. Using a case-study approach, we investigate whether improvements in the accuracy and precision of account balance expectations can be obtained by using disaggregate, individual location data in a large, multilocation company. Specifically, we examine two issues: (1) whether the summation of individual location expectations generates more accurate and precise expectations of company-wide account balances than expectations based on company-wide data only and (2) whether the accuracy and precision of analytical procedures is enhanced by including peer location observations of the account balance in individual location expectation models.}, number={2}, journal={AUDITING-A JOURNAL OF PRACTICE & THEORY}, author={Allen, RD and Beasley, MS and Branson, BC}, year={1999}, pages={128–142} }
 @book{beasley_ramos_1999, title={Self study accounting and auditing update workshop course materials (1999 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1999} }
 @book{beasley_ramos_1998, title={Accounting and auditing annual refresher course materials (1998 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1998} }
 @book{beasley_ramos_1998, title={Accounting and auditing update workshop course materials (1998 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1998} }
 @book{tabor_beasley_1998, title={Auditing sampling}, publisher={Englewood, Colo.: MicroMash}, author={Tabor, R. and Beasley, M. S.}, year={1998} }
 @article{beasley_1998, title={Board of directors and fraud}, number={1998 Apr.}, journal={CPA Journal}, author={Beasley, M.}, year={1998} }
 @article{beasley_1998, title={Boards of Directors and Fraud}, volume={LXVIII}, number={4}, journal={The CPA Journal}, author={Beasley, Mark S.}, year={1998}, month={Apr}, pages={56–58} }
 @book{beasley_ramos_1998, title={Self study accounting and auditing update workshop course materials (1998 ed.)}, publisher={Jersey City, NJ: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1998} }
 @article{sawyers_beasley_1998, title={The impact of state taxation on the investment portfolio of banks}, number={suppl.}, journal={Journal of the American Taxation Association}, author={Sawyers, R. B. and Beasley, M. S.}, year={1998}, pages={1–14} }
 @book{beasley_ramos_1997, title={Accounting and auditing annual refresher course materials (1997 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1997} }
 @book{beasley_ramos_1997, title={Accounting and auditing update workshop course materials (1997 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1997} }
 @inbook{allen_beasley_branson_1997, title={Improving the accuracy and precision of analytical procedures using multilocation data}, booktitle={Symposium papers of the International Symposium on Audit Research}, publisher={Center for Accounting and Auditing Research}, author={Allen, R. and Beasley, M and Branson, B.}, year={1997}, pages={1–40} }
 @book{beasley_ramos_1997, title={Self study accounting and auditing update workshop course materials (1997 ed.)}, publisher={Jersey City, N.J.: AICPA Continuing Education Division}, author={Beasley, M. S. and Ramos, M.}, year={1997} }
 @article{beasley_1996, title={An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud}, volume={71}, number={4}, journal={The Accounting Review}, author={Beasley, Mark S.}, year={1996}, month={Oct}, pages={443–465} }
 @article{petroni_beasley_1996, title={Errors in Accounting Estimates and Their Relation to Audit Firm Type}, volume={34}, ISSN={0021-8456}, url={http://dx.doi.org/10.2307/2491337}, DOI={10.2307/2491337}, abstractNote={We assess accuracy and bias in the accounting estimate of outstanding claim losses reported in the audited statutory financial statements of 197 property-casualty insurers during 1979-1983. Our analysis shows that claim loss estimation errors exceed materiality in over 90% of our sample. For errors that exceed materiality, the average absolute error, determined with the benefit of hindsight, is over 17 times materiality and over 8% of assets. Regression models generally do not support differences in estimate accuracy or bias across audit firm type, and therefore suggest that estimation error characteristics are not a basis for differentiating among auditors.}, number={1}, journal={Journal of Accounting Research}, publisher={JSTOR}, author={Petroni, Kathy and Beasley, Mark}, year={1996}, pages={151} }
 @book{beasley_mccaslin_1996, place={Fort Worth, TX}, edition={4th}, title={Study guide to accompany Auditing}, publisher={The Dryden Press}, author={Beasley, Mark S. and McCaslin, Thomas E.}, year={1996}, month={Dec} }
 @article{beasley_sherinsky_guy_1992, title={When Do the Provisions of SSARS No. 1 Apply?}, volume={173}, number={2}, journal={Journal of Accountancy}, author={Beasley, Mark S. and Sherinsky, Judith M. and Guy, Dan M.}, year={1992}, month={Feb}, pages={62–71} }
 @article{beasley_1990, title={ARSC Revisits the ‘Plain-Paper Issue.’}, volume={6}, number={1}, journal={Our Opinion}, author={Beasley, Mark S.}, year={1990}, month={Jan}, pages={1–2} }
 @article{beasley_1990, title={Consideration of Internal Auditors' Work}, volume={6}, number={2}, journal={Our Opinion}, author={Beasley, Mark S.}, year={1990}, month={Apr}, pages={1–2} }
 @article{beasley_fagan_mancino_mcnamee_1989, title={For the Practicing Auditor - More Qs and As on the New SASs}, volume={167}, number={1}, journal={Journal of Accountancy}, author={Beasley, Mark S. and Fagan, Peg and Mancino, Jane and McNamee, Patrick}, year={1989}, month={Jan}, pages={105–110} }
 @book{beasley, place={Washington, DC}, series={Perspectives: Presenting Through Leader's Points of View}, title={Enterprise Risk Management Can be a Strategic Opportunity}, url={https://eric.ed.gov/?id=ED560753}, institution={National Association of College and University Business Officers}, author={Beasley, Mark S.}, collection={Perspectives: Presenting Through Leader's Points of View} }