Mark S. Beasley is a Professor in the Department of Accounting and the Director of the Enterprise Risk Management Program at North Carolina State University in Raleigh, NC where he teaches auditing courses in the undergraduate and masters programs. 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 Ernst & Young. Dr. Beasley also worked as a Technical Manager with the AICPA’s Auditing Standards Division in New York City. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, the Institute of Internal Auditors, and the Association of Certified Fraud Examiners.

Dr. Beasley actively conducts research related to financial statement fraud, corporate governance, 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, and The CPA Journal, among numerous others. Dr. Beasley currently serves as a member of COSO’s Board. He recently served on COSO’s Enterprise Risk Management project Advisory Council and the AICPA’s Antifraud Programs and Controls Task Force. He has previously served on Auditing Standards Board task forces, including the SAS No. 99 Fraud Task Force. Dr. Beasley is the co-author of several continuing education courses, an auditing textbook, and an auditing casebook.

Joseph V. Carcello is a Professor in the Department of Accounting and Information Management and the Director of Research of the Corporate Governance Center at the University of Tennessee in Knoxville, TN where he teaches auditing and financial accounting courses in the undergraduate and master's 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 is 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 Ernst & Young. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, the American Bar Association (associate), the Association of Certified Fraud Examiners, the Financial Executives International, the Institute of Internal Auditors, the Institute of Management Accountants, and the National Association of Corporate Directors.

Dr. Carcello has taught continuing professional education courses for two of the Big 4 accounting firms, AICPA, Institute of Internal Auditors, The Institute of Management Accountants, the Tennessee and Florida Societies of CPAs, local and regional accounting firms, and he has provided consulting services on revenue recognition to the software industry. He also has served as an expert witness for the Securities and Exchange Commission and has testified before the U.S. Treasury Advisory Committee on the Auditing Profession. Dr. Carcello also served as a member of COSO’s Small Business Control Guidance Advisory Group Task Force.

Dr. Carcello actively conducts 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, Journal of Accountancy, among numerous others. Dr. Carcello is the co-author of the Miller GAAP Guide and a financial accounting textbook.