Marc Eulerich

University of Duisburg-Essen, Mercator School of Management

Chair Internal Auditing and Corporate Governance

Lotharstrasse 65

Duisburg, 47057

Germany

http://www.msm.uni-due.de/ircg

  • University of Duisburg-Essen, Mercator School of Management

    • Email
    • Tel: 00492033792600
SCHOLARLY PAPERS

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Ideas:
“  Internal Audit and Corporate Governance Research...Right now, I am focussing on the use of technology in the Internal Audit Function!  ”

  • University of Duisburg-Essen, Mercator School of Management

    • Email
    • Tel: 00492033792600

Scholarly Papers (27)

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1.

The Value to Management of Using the Internal Audit Function as a Management Training Ground

Number of pages: 45 Posted: 16 Nov 2015 Last Revised: 05 Dec 2017
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Downloads 486 (57,482)
Citation 3

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Internal Audit, Management Training Ground, Managers, Board of Directors, Audit Committee

2.

Ausgewählte Aspekte Der Vorstandsvergütung: Say-on-Pay-Abstimmungen Im Rahmen Der Hauptversammlung – Ergebnisse Einer Empirischen Analyse Der HV-Saison 2010 (Selected Aspects of Executive Remuneration in Listed Firms: Say-on-Pay Votes at the Annual Meeting - Results of an Empirical Analysis from the Annual Meeting Season 2010)

HHL Center for Corporate Governance Research Paper No. 7
Number of pages: 10 Posted: 06 Feb 2012
Marc Eulerich, Marc Steffen Rapp and Michael Wolff
University of Duisburg-Essen, Mercator School of Management, University of Marburg - School of Business & Economics and University of Göttingen
Downloads 430 (66,745)

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Say-on-Pay, Management Compensation, VorstAG

3.

Are Internal Audits Associated with Reductions in Risk?

Number of pages: 45 Posted: 18 May 2017 Last Revised: 16 Jun 2018
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Downloads 403 (72,197)
Citation 4

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Internal Audit, Risk Management, Operational Risk, Financial Risk, Compliance Risk

4.

The Internal Audit Dilemma - The Impact of Executive Directors versus Audit Committees on Internal Auditing Work

Managerial Auditing Journal 32 (2017), No. 9, 854-878
Number of pages: 38 Posted: 21 Jun 2017 Last Revised: 22 Oct 2018
Marc Eulerich, Jörg Henseler and Annette Köhler
University of Duisburg-Essen, Mercator School of Management, Department of Design, Production & Management; Faculty of Engineering Technology and University of Duisburg-Essen
Downloads 250 (122,250)
Citation 1

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Internal Audit Function, Executive Board, Audit Committee, Serving Two Masters

5.

The Organization of the Internal Audit Function and Its Relationship to Other Governance Players

Number of pages: 29 Posted: 21 Jun 2017
Marc Eulerich
University of Duisburg-Essen, Mercator School of Management
Downloads 227 (134,684)

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Internal Audit, Internal Auditing Function, Corporate Governance, Organizational Governance, Best Practices

6.

The Impact of Management Board Diversity on Corporate Performance. An Empirical Analysis for the German Two-Tier System

Problems and Perspectives in Management (PPM) 12 (2014), 25-39
Number of pages: 16 Posted: 10 Nov 2014 Last Revised: 14 Oct 2017
Marc Eulerich, Patrick Velte and Carolin van Uum
University of Duisburg-Essen, Mercator School of Management, Leuphana University of Lueneburg and University of Duisburg-Essen - Mercator School of Management
Downloads 212 (143,787)

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corporate governance, board of directors, diversity, firm value, board composition

7.

Cultural Differences and Similarities between German and Chinese Internal Audit Functions

Journal of Governance and Regulation 7 (2018), 57-73
Number of pages: 35 Posted: 21 Sep 2017 Last Revised: 22 Oct 2018
Marc Eulerich and Hans-Ulrich Westhausen
University of Duisburg-Essen, Mercator School of Management and ANWR GROUP eG
Downloads 204 (149,053)

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Internal Audit Function, Standards, Corporate Culture, Governance, Germany, China

8.

The Effects of Cultural Dimension on the Internal Audit Function - A Worldwide Comparison of Internal Audit Characteristics

Number of pages: 25 Posted: 16 Oct 2017 Last Revised: 19 Oct 2017
Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 181 (166,427)

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Internal Audit Function, Auditing, National Cultures, Hofstede

9.

Continuous Auditing and Risk-Based Audit Planning

Number of pages: 29 Posted: 24 Feb 2019
Marc Eulerich, Christine Georgi and Alexander Schmidt
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management and University of Duisburg-Essen - Mercator School of Management
Downloads 163 (182,356)

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Internal Auditing, Internal Audit Function, Continuous Auditing, Risk-Based Audit Plan

10.

Determinants of Executive Board Remuneration. New Insights from Germany

Corporate Ownership & Control 11 (2014), 96-113.
Number of pages: 18 Posted: 10 Nov 2014 Last Revised: 14 Oct 2017
Marc Eulerich and Patrick Velte
University of Duisburg-Essen, Mercator School of Management and Leuphana University of Lueneburg
Downloads 143 (203,313)

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Corporate Governance, Executive Board Remuneration, Firm Performance, Agency Theory, Financial Incentives, Ownership Concentration, Supervisory board

11.

Increased Auditor Independence by External Rotation and Separating Audit and Non Audit Duties? - A Note on the European Audit Regulation

Journal of Governance and Regulation 3 (2014), 53-62
Number of pages: 10 Posted: 10 Nov 2014 Last Revised: 14 Oct 2017
Patrick Velte and Marc Eulerich
Leuphana University of Lueneburg and University of Duisburg-Essen, Mercator School of Management
Downloads 142 (204,461)

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low balling, audit quality, empirical audit research, auditor independence, rotation, audit market concentration, consulting, audit fees, principal agent theory, expectation gap

12.

Self-Perception of the Internal Audit Function within the Corporate Governance System -- Empirical Evidence for the European Union

Problems and Perspectives in Management (PPM) 11 (2013), 57-72
Number of pages: 17 Posted: 10 Nov 2014 Last Revised: 14 Oct 2017
Marc Eulerich, Jochen Theis, Patrick Velte and Markus Stiglbauer
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management, Leuphana University of Lueneburg and University of Erlangen-Nürnberg (FAU)
Downloads 128 (222,143)

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Corporate Governance, Internal Auditing, Audit Committee, Risk Management, Structural Equation Model

13.

Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal Auditors

Downloads 123 (228,963)

Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal Auditors

International Journal of Auditing, 22 (2018), 332–344
Number of pages: 41 Posted: 19 Jun 2017 Last Revised: 23 Oct 2018
Marc Eulerich, Jochen Theis, Junpeng Lao and Meike Ramon
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 122 (231,295)

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Internal Audit Function, Internal Auditor, Fraud, Physical Attractiveness Stereotype

Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud‐Risk Judgments by Internal Auditors

International Journal of Auditing, Vol. 22, Issue 3, pp. 332-344, 2018
Number of pages: 13 Posted: 23 Oct 2018
Marc Eulerich, Jochen C. Theis, Junpeng Lao and Meike Ramon
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 1 (685,114)
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audit failure, ethics, fraud, internal audit, professionalism

14.

Factors That Influence the Use of the Internal Audit Function by Executive Management and Audit Committee

Number of pages: 24 Posted: 13 Jun 2018
Marc Eulerich, Joleen Kremin and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Portland State University and Brigham Young University - School of Accountancy
Downloads 118 (236,147)

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Internal Audit, Internal Audit Function, Corporate Governance, Audit Committee, Serving Two Masters

15.

Internal Auditors’ Contribution to Good Corporate Governance. An Empirical Analysis for the One-Tier Governance System with a Focus on the Relationship between Internal Audit Function and Audit Committee

Corporate ownership and Control, Volume 13, Issue 1, Autumn 2015
Number of pages: 11 Posted: 22 Feb 2016 Last Revised: 14 Oct 2017
Marc Eulerich, Patrick Velte and Jochen Theis
University of Duisburg-Essen, Mercator School of Management, Leuphana University of Lueneburg and University of Duisburg-Essen - Mercator School of Management
Downloads 116 (239,074)

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Internal Audit; Corporate Governance; Audit Committees

16.

Exploring the Scientific Landscape of Internal Audit Research: A Bibliometric Analysis

Downloads 115 (240,556)

Exploring the Scientific Landscape of Internal Audit Research: A Bibliometric Analysis

Number of pages: 65 Posted: 18 May 2018 Last Revised: 29 Jun 2019
Joel Behrend and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 115 (241,716)

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Internal Audit, Internal Audit Function, Bibliometrics, Co-citation analysis

The Evolution of Internal Audit Research: A Bibliometric Analysis of Published Documents (1926–2016)

Joel Behrend & Marc Eulerich (2019) The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016), Accounting History Review, 29:1, 103-139.
Posted: 30 Jun 2019
Joel Behrend and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management

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Internal audit, internal audit function, bibliometrics, co-citation analysis

17.

Incentives for Dishonesty: An Experimental Study with Internal Auditors

Number of pages: 39 Posted: 12 Oct 2017
Loukas Balafoutas, Simon Czermak, Marc Eulerich and Helena Fornwagner
University of Innsbruck, Management Center Innsbruck (MCI), University of Duisburg-Essen, Mercator School of Management and University of Innsbruck - Department of Public Finance
Downloads 109 (249,965)

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dishonesty, incentives, sabotage, internal audit, experiment

18.

How Assurance- and Advisory-Related Purposes of Internal Auditing Influence the Cooperation With the External Auditor Empirical Evidence From Two Perspectives: Internal and External Auditors

Number of pages: 26 Posted: 31 Mar 2018
Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 107 (253,182)

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internal auditing, external audit, assurance, consulting, reliance

19.

Internal Audit Stigma Awareness and Internal Audit Outcomes: Stuck between a Rock and a Hard Place

Number of pages: 43 Posted: 16 Nov 2017
Marc Eulerich, Joleen Kremin, K. Kelli Saunders and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Portland State University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 107 (253,182)

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Internal audit, Occupational stigma, Professional taint, Dirty work

20.

Compensation of Internal Auditors – Empirical Evidence for Different Impact Factors

Number of pages: 37 Posted: 16 Jul 2018
Marc Eulerich, Tatiana Mazza, Joel Behrend and Ronja Krane
University of Duisburg-Essen, Mercator School of Management, Free University of Bozen-Bolzano, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen
Downloads 46 (402,410)

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Internal Auditor, Internal Auditing Function, Chief Audit Executive, Compensation, Determinants

21.

The Publication Landscape of German Corporate Governance Research: A Bibliometric Analysis

Corporate Ownership & Control, Volume 10, Issue 2, 2013
Number of pages: 13 Posted: 14 Oct 2017
Marc Eulerich, Stefanie Haustein, Carolin van Uum and Sarah Zipfel
University of Duisburg-Essen, Mercator School of Management, Forschungszentrum Jülich GmbH, University of Duisburg-Essen - Mercator School of Management and University of Duisburg-Essen - Mercator School of Management
Downloads 45 (405,967)

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Bibliometric Methods, Social Network Analysis, Corporate Governance Research, German-speaking Countries

22.

The Use of Technology Based Audit Techniques in the Internal Audit Function – Is There an Improvement in Efficiency and Effectiveness?

Number of pages: 30 Posted: 04 Sep 2019
Marc Eulerich and Adi Masli
University of Duisburg-Essen, Mercator School of Management and University of Arkansas - Sam M. Walton College of Business
Downloads 33 (482,788)

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Internal Audit, Internal Auditing Function, Data Analytics, Technology-based Audit Techniques, Continuous Auditing

23.

Company Characteristics and Their Effects on the Size of the Internal Audit Function: Empirical Evidence From European Countries

Number of pages: 41 Posted: 30 Jun 2019
Marc Eulerich and Christian Lohmann
University of Duisburg-Essen, Mercator School of Management and University of Wuppertal
Downloads 21 (516,445)

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Company characteristics, Company size, Internal audit, Internal audit function

24.

Board Level Co-Determination and Aggressive Reporting: Do Employees on the Board Influence Tax Aggressiveness and Earnings Management

Number of pages: 42 Posted: 24 Aug 2019 Last Revised: 01 Sep 2019
Marc Eulerich and Benjamin Fligge
University of Duisburg-Essen, Mercator School of Management and University Duisburg-Essen
Downloads 19 (534,033)

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Co-Determination, Unions, Tax Aggressiveness, Earnings Management, Board

25.

Breaking the Barrier – On the Use of Joint Audits in the Internal Audit Profession

Number of pages: 42 Posted: 18 Jul 2019
Joel Behrend and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 17 (539,945)

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Internal Audit, Internal Audit Function, Joint Audits

26.

Going Global: Factors Influencing the Internationalization of the Internal Audit Function

Number of pages: 37 Posted: 31 May 2019 Last Revised: 19 Jun 2019
Ronja Krane and Marc Eulerich
University of Duisburg-Essen and University of Duisburg-Essen, Mercator School of Management
Downloads 17 (539,945)

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internal audit, internationalization, organizational structure, enterprise-wide assurance

27.

The Current State and Future Directions of Continuous Auditing Research: An Analysis of the Existing Literature

Journal of Information Systems, Forthcoming
Posted: 30 May 2017
Marc Eulerich and Artur Kalinichenko
University of Duisburg-Essen, Mercator School of Management and University Duisburg-Essen

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Continuous Auditing, Continuous Monitoring, Real-Time-Auditing, Internal Auditing, Internal Audit Function, External Audit