GAAS Guide, 2020

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Mark S. Beasley is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting in the Department of Accounting at North Carolina State University, in Raleigh, N.C., where he teaches auditing and risk management courses in the undergraduate and masters programs. He served as a member of the COSO Board for over 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 Controller on COSO-based best practices related to internal controls. Dr. Beasley received a BS in accounting from Auburn University and a Ph.D. from Michigan State University. He is a Certified Public Accountant (CPA) in North Carolina and has worked in public accounting, where he was an Audit Manager with EY. Dr. Beasley also worked as a Technical Manager with the American Institute of Certified Public Accountants's (AICPA's) Auditing Standards Division in New York City. He is a member of the AICPA and the American Accounting Association. Dr. Beasley also serves as Director of North Carolina State University's Enterprise Risk Management Initiative, which provides thought leadership on enterprise risk management and its integration with strategy planning and governance. Dr. Beasley actively conducts research related to financial statement fraud, corporate governance, enterprise risk management, and auditor quality. His work has been published in journals such as the Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of the American Taxation Association, Journal of Accountancy, Strategic Finance, and The CPA Journal, among numerous others. He served on the AICPA's Antifraud Programs and Controls Task Force, in addition to serving on Auditing Standards Board task forces, including the SAS No. 99 Fraud Task Force. He has also been extensively involved in conducting staff training for two of the Big Four accounting firms. Dr. Beasley is a co-author of several continuing education courses, an auditing textbook, and an auditing casebook. Joseph V. Carcello is an Emeritus Professor in the Department of Accounting and Information Management and an Emeritus Director of the C. Warren Neel Corporate Governance Center at the University of Tennessee, in Knoxville, Tenn., where he taught auditing and financial accounting courses in the undergraduate and MAcc programs. Dr. Carcello received a BS in accounting from SUNY at Plattsburgh, a MAcc from the University of Georgia, and a Ph.D. from Georgia State University. He retired as a Certified Public Accountant (CPA), a Certified Internal Auditor (CIA), and a Certified Management Accountant (CMA). Dr. Carcello worked in public accounting, where he was an Audit Senior with EY. He has been a member of the American Institute of Certified Public Accountants (AICPA), the American Accounting Association, the Association of Certified Fraud Examiners, the Financial Executives International, the Institute of Internal Auditors, and the Institute of Management Accountants. Dr. Carcello has taught continuing professional education courses for two of the Big Four accounting firms, AICPA, Institute of Internal Auditors, The Institute of Management Accountants, the Tennessee and Florida Societies of CPAs, and local and regional accounting firms, and he has provided consulting services on revenue recognition to the software industry. He has also served as an expert witness for the Securities and Exchange Commission (SEC), and testified before the U.S. Treasury Advisory Committee on the Auditing Profession and a subcommittee of the Financial Services Committee of the United States House of Representatives. Dr. Carcello was a member of the SEC's Investor Advisory Committee and the PCAOB's Investor Advisory Group. He also served on the United Kingdom's Audit Quality Forum Steering Group, a group sponsored by the Institute of Chartered Accountants of England and Wales (ICAEW). Finally, Dr. Carcello served as a member of the SEC Historical Society Board of Advisors and Museum Committee. Dr. Carcello actively conducted research related to corporate governance (particularly audit committee performance), fraudulent financial reporting, and going-concern reporting. His work has been published in journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Accounting and Public Policy, and Journal of Accountancy, among numerous others. Dr. Carcello is a co-author of a financial accounting text book.