North Carolina State University ERM Research

  • Report on the Current State of Enterprise Risk Oversight

    Management Accounting Research Series. Durham, NC: AICPA. April 2009.

    Mark Beasley, NC State University
    Bruce Branson, NC State University
    Bonnie Hancock, NC State University

    Research by the ERM Initiative faculty finds that while the volume and complexities of risks are increasing extensively, risk oversight is fairly immature, ad hoc, and the source of frustration for over 700 executives surveyed.

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  • Evaluating Value-at-Risk Models with Desk-Level Data

    This paper is forthcoming in Management Science.

    Jeremy Berkowitz, University of Houston
    Peter Christoffersen, McGill University
    Denis Pelletier, NC State University

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  • Conditional Efficiency, Operational Risk & Electronic Ticket Pricing Strategies for Airline Industry

    This working paper is forthcoming in the International Journal of Electronic Marketing and Retailing.

    Paul K. Bergey, NC State University
    Sangkil Moon, NC State University

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

    Journal of Accounting Auditing and Finance. July 2008.

    Mark S. Beasley, NC State University
    Donald P. Pagach, NC State University
    Richard S. Warr, NC State University

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  • The Characteristics of Firms that Hire Chief Risk Officers

    This working paper is under review at The Journal of Risk and Insurance.

    Donald P. Pagach, NC State University
    Richard S. Warr, NC State University

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  • Strategic Risk Management: Creating and Protecting Value

    Strategic Finance, May 2007, pp. 24-31.

    Mark Beasley, NC State University
    Mark Frigo, DePaul University

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  • An Empirical Investigation of the Characteristics of Firms Adopting Enterprise Risk Management

    A working paper under review at the Journal of Banking and Finance

    Donald Pagach, NC State University
    Richard Warr, NC State University

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  • The Role of the Internal Audit Function in Enterprise Risk Management

    Journal of Forensic Accounting. June, 2008.

    Mark S. Beasley, NC State University
    Richard Clune, Kennesaw State University
    Dana R. Hermanson, Kennesaw State University

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  • ERM:  An Empirical Analysis of Factors Associated With the Extent of Implementation

    Journal of Accounting and Public Policy, Volume 24, Issue 6, November/December 2005, pp. 521-531.

    Mark S. Beasley, NC State University
    Richard Clune, Kennesaw State University
    Dana R. Hermanson, Kennesaw State University

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  • Outsourcing at Your Own Risk

    Strategic Finance, July 2004, pp. 23-27

    Mark Beasley, NC State University
    Marianne Bradford, NC State University
    Don Pagach, NC State University

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  • Brainstorming to Identify and Manage Tax Risks

    The Tax Advisor, Volume 37, 3 March 2006, pp. 158-162

    Mark Beasley, NC State University
    J. Gregory Jenkins, Virginia Polytechnic Institute & State University
    Roby Sawyers, NC State University

    Identifying and managing risks associated with tax engagements is critical for firms providing tax services. This article explains how firms can use brainstorming sessions effectively to identify and manage such risks, to protect both themselves and their clients.

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  • Backtesting Value-at-Risk: A Duration-Based Approach

    Journal of Financial Econometrics, 2004, Vol.2, No. 1, pp. 84-108

    Denis Pelletier, NC State University
    Peter Christoffersen, McGill University

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  • Working Hand in Hand: Balanced Scorecards and Enterprise Risk Management

    Strategic Finance, March 2006, pp. 49-55

    Mark Beasley, NC State University
    Al Chen, NC State University
    Karen Nunez, NC State University
    Lorraine Wright, NC State University

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  • A Primer for Brainstorming Fraud Risks

    Journal of Accountancy, Volume 196, Number 6, December 2003, pp. 32-38.

    Mark Beasley, NC State University
    J. Gregory Jenkins, Virginia Polytechnic Institute & State University

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Enterprise Risk Management Initiative Roundtable

Custom Enterprise Risk Management Initiative Executive Education Training