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Mark Beasley, PhD

Director, ERM Initiative
Alan T. Dickson Distinguished Professor of Accounting

Mark S. Beasley is Alan T. Dickson Distinguished Professor of Accounting and director of the Enterprise Risk Management Initiative in the Poole College of Management at North Carolina State University in Raleigh, North Carolina. The Enterprise Risk Management (ERM) Initiative at NC State provides thought leadership about ERM practices and their integration with strategy and corporate governance. As founding director, Dr. Beasley leads the ERM Initiative’s efforts to help pioneer the development of this emergent discipline through outreach to business professionals, with its ongoing ERM Roundtable Series and ERM Executive Education for boards and senior executives; research, advancing knowledge and understanding of ERM issues; and undergraduate and graduate business education for the next generation of business executives (  He frequently works with boards of directors and senior management teams to assist them in strengthening their risk oversight processes. 

Dr. Beasley served on the board for the Committee of Sponsoring Organizations of the Treadway Commission (widely known at COSO – see for seven years and has participated in a number of other national level risk management initiatives. He served on the Advisory Council that helped develop COSO’s initial Enterprise Risk Management – Integrated Framework issued in 2004, and he also worked with COSO on its 2017 revision of that framework.  Currently, he is serving on the United Nations’ Internal Control Advisory Group that is advising the UN on COSO-based best practices related to internal controls. He is a frequent speaker at national and international conferences on ERM, internal controls, and corporate governance. 

He has actively conducted research related to enterprise risk management and corporate governance, including examinations of ERM implementation, audit committee practices, financial statement fraud, and auditor quality. He has authored over 100 articles, monographs, thought papers, and books. Dr. Beasley is a member of NC State’s Academy of Outstanding Teachers, the College of Management’s recipient of the Board of Governor’s Teaching Award for the Poole College of Management, and a member of NC State’s Academy of Outstanding Faculty Engaged in Extension. He is the recipient of the American Accounting Association’s Competitive Manuscript Award, the AAA’s Distinguished Contribution to Accounting Literature Award, and the Auditing Section’s Notable Contributions to the Auditing Literature Award. 


  • PhD, Accounting Michigan State University, Eli Broad School of Management (1994)
  • BS, Accounting (cum laude) Auburn University School of Accountancy (1982)

Research Specialties

The Study of Enterprise Risk Management, Corporate Governance, Financial Statement Fraud, and the Financial Reporting Process.

Curriculum Vita

View Mark Beasley’s CV