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

70

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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 (70)

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1.

A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process

Number of pages: 45 Posted: 27 Jul 2023
Marc Eulerich and David A. Wood
University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 4,497 (4,754)
Citation 20

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ChatGPT, Internal Auditing, Generative AI, Prompt, Audit Process, Artificial Intelligence

2.

Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company

Number of pages: 27 Posted: 25 Jul 2023
Scott A. Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien and David A. Wood
Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management, Uniper SE, Uniper SE and Brigham Young University - School of Accountancy
Downloads 4,222 (5,288)
Citation 18

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ChatGPT, Internal Auditing, Audit Process, Large Language Models

3.

Is it All Hype? ChatGPT’s Performance and Disruptive Potential in the Accounting and Auditing Industries

Number of pages: 53 Posted: 03 Jun 2023 Last Revised: 27 Nov 2023
Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Northern Illinois University - College of Business, University of Wisconsin - Whitewater - College of Business and Economics and Brigham Young University - School of Accountancy
Downloads 3,509 (7,170)
Citation 26

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Artificial intelligence, chatbots, GPT 3.5, GTP 4.0, Accounting certification, large language model

4.

Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19

Number of pages: 38 Posted: 01 Feb 2021 Last Revised: 31 May 2022
Marc Eulerich, Martin Wagener and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 3,126 (8,630)

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Remote Audit, Internal Auditing, COVID-19

5.

What Is the Value of Internal Auditing? – A Literature Review on Qualitative and Quantitative Perspectives

Maandblad Voor Accountancy en Bedrijfseconomie, Vol. 94 (3/4) (2020), p. 83-92
Number of pages: 10 Posted: 19 May 2020
Anna Katharina Eulerich and Marc Eulerich
University of Duisburg-Essen and University of Duisburg-Essen, Mercator School of Management
Downloads 2,768 (10,405)
Citation 12

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Internal auditing, internal audit function, value, literature review

6.

The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology-Based Audit Techniques

Number of pages: 55 Posted: 04 Sep 2019 Last Revised: 13 Oct 2022
Marc Eulerich, Adi Masli, Jeffrey S. Pickerd and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 2,500 (12,224)

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Technology, Internal Audit, Data Analytics, Auditing, Technology-Based Audit Techniques

7.

A Framework for Using Robotic Process Automation for Audit Tasks

Downloads 2,063 (16,675)
Citation 2

A Framework for Using Robotic Process Automation for Audit Tasks

Contemporary Accounting Research, Forthcoming
Number of pages: 77 Posted: 19 Aug 2020 Last Revised: 06 Jul 2021
Marc Eulerich, Justin Pawlowski, Nathan Waddoups and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Independent, University of Denver and Brigham Young University - School of Accountancy
Downloads 2,063 (16,357)
Citation 2

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Robotic process automation, RPA, bots, design science, bot-evaluation framework, automation, digital labor, digital auditing

A Framework for Using Robotic Process Automation for Audit Tasks

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
Marc Eulerich, Justin Pawlowski, Nathan Waddoups and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Independent, University of Denver and Brigham Young University - School of Accountancy

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robotic process automation (RPA), bots, design science, bot-evaluation framework, digital labor, digital auditing

8.

Internal Auditing’s Role in Preventing and Detecting Fraud: An Empirical Analysis

International Journal of Auditing (Forthcoming)
Number of pages: 17 Posted: 09 Aug 2021 Last Revised: 08 Feb 2024
Annika Bonrath and Marc Eulerich
University of Duisburg-Essen - Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 1,737 (21,893)
Citation 3

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Fraud; Internal Auditing; Corporate Governance; Whistleblowing

9.

The Dark Side of Robotic Process Automation

Number of pages: 23 Posted: 09 Feb 2022
Marc Eulerich, Nathan Waddoups, Martin Wagener and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Denver, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 1,619 (24,342)

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Robotic Process Automation, RPA, Automation, governance, challenges, drawbacks, pitfalls

10.

Internal Auditor's Role in ESG Disclosure and Assurance: An Analysis of Practical Insights

Corporate Ownership & Control, Vol. 20, No. 1, 2022
Number of pages: 9 Posted: 08 Apr 2022 Last Revised: 05 Apr 2023
Annika Bonrath, Marc Eulerich and Vanessa Lopez-Kasper
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 1,552 (26,001)
Citation 2

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Internal Auditing, ESG, Nonfinancial Reporting, Sustainability, Assurance

11.

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 1,521 (26,742)
Citation 3

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

12.

Continuous Auditing and Risk-Based Audit Planning

Number of pages: 31 Posted: 24 Feb 2019 Last Revised: 31 Aug 2020
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 1,329 (32,700)

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

13.

New Frontiers for Internal Audit Research

Number of pages: 42 Posted: 01 Jul 2020
Margaret H. Christ, Marc Eulerich, Ronja Krane and David A. Wood
University of Georgia - Terry College of Business, University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 1,168 (39,480)
Citation 21

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Internal Audit, Innovation, Innovative Practices, Research opportunities

14.

Are Internal Audits Associated with Reductions in Perceived Risk?

Number of pages: 41 Posted: 18 May 2017 Last Revised: 24 Mar 2020
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 1,118 (42,157)
Citation 24

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

15.

The New Three Lines Model for Structuring Corporate Governance – A Critical Discussion of Similarities and Differences

Number of pages: 21 Posted: 17 Mar 2021
Marc Eulerich
University of Duisburg-Essen, Mercator School of Management
Downloads 979 (50,777)

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Corporate Governance Structure, Three Lines of Defense, Internal Auditing, Risk Management Internal Controls, Compliance

16.

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 822 (64,541)
Citation 21

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

17.

Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)

Number of pages: 37 Posted: 28 Dec 2022
Marc Eulerich, Nathan Waddoups, Martin Wagener and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Denver, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 752 (72,670)

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Robotic Process Automation (RPA), internal controls, governance, framework

18.

Short and Synthetically Distort: Investor Reactions to Deepfake Financial News

Number of pages: 43 Posted: 26 Jun 2024
Scott A. Emett, Marc Eulerich, Jeffrey S. Pickerd and David A. Wood
Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 624 (92,306)

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deepfake, misinformation, investor decisions, artificial intelligence, short and distort, pump and dump

19.

Mergers and Acquisitions Research – A Bibliometric Analysis

European Management Journal
Number of pages: 48 Posted: 17 Sep 2020 Last Revised: 28 Feb 2023
Marc Eulerich, Raphael M. Kopp and Benjamin Fligge
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management and University of Duisburg-Essen
Downloads 597 (97,610)

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M&A, bibliometrics, co-citation analysis, network analysis, science mapping

20.

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 589 (99,327)
Citation 3

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Say-on-Pay, Management Compensation, VorstAG

21.

Codetermination and Aggressive Reporting: Audit Committee Employee Representation, Tax Aggressiveness, and Earnings Management

Journal of International Accounting, Auditing and Taxation
Number of pages: 60 Posted: 24 Aug 2019 Last Revised: 23 Apr 2023
James Chyz, Marc Eulerich, Benjamin Fligge and Miles A. Romney
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Florida State University - College of Business
Downloads 580 (101,319)
Citation 1

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

22.

How to Sell a Video Game? Analyzing the Drivers of Successful Video Game Sales

Number of pages: 36 Posted: 19 Jan 2023
Marc Eulerich, Anna Katharina Eulerich and Joachim Prinz
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and University of Duisburg-Essen
Downloads 576 (102,211)

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Video games, video game market, big4 publisher, console type, game genre

23.

Internal Auditing's Organization and Relationship to other Governance Functions

Corporate Ownership & Control / Volume 16, Issue 4, Summer 2019
Number of pages: 16 Posted: 21 Jun 2017 Last Revised: 13 Jan 2020
Marc Eulerich and Rainer Lenz
University of Duisburg-Essen, Mercator School of Management and Louvain School of Management (UCL)
Downloads 507 (119,745)
Citation 2

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

24.

The evolution of internal audit research: a bibliometric analysis of published documents (1926 - 2016)

Downloads 494 (123,495)
Citation 1

The evolution of internal audit research: a bibliometric analysis of published documents (1926 - 2016)

Number of pages: 47 Posted: 18 May 2018 Last Revised: 09 Sep 2022
Joel Behrend and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 494 (121,949)
Citation 1

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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

25.

Comparing Corporate Governance Codes in Germany and Eastern Europe – an Analysis of Different Corporate Governance Characteristics

Corporate Ownership & Control, 14(3-1), 170-179.
Number of pages: 10 Posted: 12 Feb 2021
Marc Eulerich, Carolin van Uum and Sarah Zipfel
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 486 (126,033)

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Corporate Governance Codes, Germany, Eastern Europe, Transformation Theory, Comparison

26.

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 482 (127,250)
Citation 5

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Internal Audit Function, Auditing, National Cultures, Hofstede

27.

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 466 (132,520)
Citation 2

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

28.

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 462 (133,940)

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

29.

Predictive Process Monitoring for Internal Audit: Forecasting Payment Punctuality from the Perspective of the Three Lines Model

Number of pages: 30 Posted: 20 Apr 2022 Last Revised: 26 May 2024
Tim Bäßler and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 436 (143,392)
Citation 2

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Internal Audit, Machine Learning, Predictive Auditing, Process Mining, Threshold Optimization, Three Lines Model

30.

Using Artificial Intelligence for Fraud Risk Assessment: Evidence from Novice and Experienced Auditors

Number of pages: 51 Posted: 25 Mar 2025
Brant E. Christensen, Scott A. Emett, Marc Eulerich and David A. Wood
Brigham Young University, Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 430 (145,710)

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Generative AI, Fraud Risk Assessment, Audit Quality, AI in Auditing, Audit Planning

31.

The Intellectual Structure of Audit Committee Research: A Bibliometric Analysis (1969 – 2020)

Number of pages: 71 Posted: 29 Jan 2020 Last Revised: 15 Aug 2022
Joel Behrend, Marc Eulerich and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 427 (146,926)
Citation 1

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Audit Committee; Audit Committee Effectiveness; Bibliometrics

32.

Using Process Mining as an Assurance-Tool in the Three-Lines-of-Defense Model

Downloads 419 (150,302)
Citation 2

Using Process Mining as an Assurance-Tool in the Three-Lines-of-Defense Model

Number of pages: 29 Posted: 29 Nov 2021
Marc Eulerich, QING HUANG and Miklos A. Vasarhelyi
University of Duisburg-Essen, Mercator School of Management, Rutgers Business School - Rutgers University and Rutgers Business School
Downloads 352 (180,896)
Citation 1

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Internal Auditing, Risk Management, Internal Controls, Process Mining, Assurance

Using Process Mining as an Assurance-Tool in the Three-Lines-Of-Defense Model

Number of pages: 39 Posted: 28 Jun 2023
Marc Eulerich, Qing Huang, Justin Pawlowski and Miklos Vasarhelyi
University of Duisburg-Essen, Mercator School of Management, Marshall University - Lewis College of Business, Independent and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 67 (735,338)
Citation 1

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Internal Auditing, Risk Management, Internal Controls, Process Mining Assurance

33.

Internal Audit Stigma Impairs Internal Audit Outcomes

Number of pages: 40 Posted: 16 Nov 2017 Last Revised: 15 Jan 2021
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 415 (151,875)
Citation 7

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Internal audit, Occupational stigma, Professional taint, Dirty work

34.

Good Cop or Bad Cop: What Drives the Self-Image of Internal Audit Functions?

Number of pages: 45 Posted: 23 Aug 2021
Christopher Calvin, Marc Eulerich and Vanessa Lopez-Kasper
University of Dayton, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen - Mercator School of Management
Downloads 391 (162,420)
Citation 1

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Internal Auditing, Trusted Advisor, Watchdog, Self-perception

35.

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 384 (165,753)
Citation 3

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

36.

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 380 (167,659)
Citation 1

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Internal Audit; Corporate Governance; Audit Committees

37.

The Effects of COVID-19 and Continuous Auditing on Employees' Compliance with the Internal Control System: The Moderating Role of Conscientiousness

Number of pages: 52 Posted: 15 Jul 2021
Marc Eulerich, Vanessa Lopez-Kasper and Amin S. Sofla
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management and KU Leuven - Department of Accountancy
Downloads 374 (170,677)
Citation 1

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Continuous Auditing, Conscientiousness, Continuous Monitoring, COVID-19, Internal Auditing, Technology-Based Audit Techniques

38.

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 367 (174,301)
Citation 1

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

39.

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 344 (187,187)

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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

40.

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

Journal of International Accounting Research. Forthcoming, 2022, Available at: https://doi.org/10.2308/JIAR-2021-023
Number of pages: 48 Posted: 18 Jul 2019 Last Revised: 06 Sep 2022
Joel Behrend and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 315 (205,725)
Citation 2

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Internal Audit, Internal Audit Function, Internal Audit Resources, Joint Audits

41.

The Effect of the Internal Audit Function’s Assurance Versus Advisory Focus on the External Auditor’s Reliance Decision

Number of pages: 45 Posted: 31 Mar 2018 Last Revised: 21 Aug 2020
Dereck Barr-Pulliam, Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Louisville, University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 311 (208,626)
Citation 2

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internal auditing, external audit, assurance, consulting, reliance

42.

Reassessing Assurance in an Automated World: Insights from Board Members, Executives, and Internal Auditors

Number of pages: 30 Posted: 03 Apr 2024
Scott A. Emett, Marc Eulerich, Jeffrey S. Pickerd and David A. Wood
Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 309 (210,061)
Citation 2

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Internal audit, automation, budgeting, assurance, technology, AI

43.

Compensation of Internal Auditors – Empirical Evidence for Different Impact Factors

Corporate Ownership & Control / Volume 17, Issue 1, Autumn 2019 (Special Issue)
Number of pages: 14 Posted: 16 Jul 2018 Last Revised: 09 Jan 2020
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 299 (217,556)
Citation 1

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

44.

Patience is Key: The Time it Takes to see Benefits from Continuous Auditing

Number of pages: 16 Posted: 09 Jun 2023
Marc Eulerich, Benjamin Fligge, Vanessa Lopez-Kasper and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, University of Duisburg-Essen - Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 271 (241,063)

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Continuous Auditing, Key Risk Indicator, internal auditing

45.

A Framework for the structured Implementation of Process Mining for Audit Tasks

Number of pages: 39 Posted: 22 Jun 2023 Last Revised: 20 Feb 2024
Tassilo Lars Föhr, Valentin Reichelt, Kai-Uwe Marten and Marc Eulerich
Ulm University, Ulm University, Ulm University and University of Duisburg-Essen, Mercator School of Management
Downloads 241 (271,116)

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Auditing, Process Mining, Internal Controls, Data Analytics

46.

Reevaluating the Conglomerate Discount in Germany: The Role of Design Choices

Number of pages: 31 Posted: 05 Mar 2021 Last Revised: 09 Nov 2023
Marc Eulerich and Benjamin Fligge
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen
Downloads 238 (274,468)

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conglomerate discount, diversification discount, premium, diversification, Germany, strategy, market value

47.

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 237 (275,595)

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

48.

Internal Auditors’ Role in Organizational Innovation: A Social Network Perspective

Number of pages: 45 Posted: 15 Oct 2022
Margaret H. Christ, Anna Katharina Eulerich, Marc Eulerich and David A. Wood
University of Georgia - Terry College of Business, University of Duisburg-Essen, University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 230 (283,827)

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Internal Audit, Emerging Technology, Innovation, Relational Embeddedness, Social Network Theory

49.

Data Analytics, Pressure, and Self-Determination: Experimental Evidence from Internal Auditors

Number of pages: 47 Posted: 02 Aug 2021
Eddy Cardinaels, Marc Eulerich and Amin S. Sofla
Tilburg University - Tilburg University School of Economics and Management, University of Duisburg-Essen, Mercator School of Management and KU Leuven - Department of Accountancy
Downloads 211 (308,317)
Citation 2

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Internal Audit; Data Analytics; Pressure; Self-determination, Task Complexity

50.

Improving Audit Quality with Data Analytics: The Importance of Spatial Abilities and Feedback in Anomaly Identification

Number of pages: 24 Posted: 19 Jun 2023
Becca N. Baaske, Marc Eulerich and David A. Wood
The University of Tampa, University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 210 (309,638)

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data analytics, data visualizations, task property feedback, spatial abilities, anomalies

51.

Coordination Challenges in Implementing the Three Lines of Defense Model

Number of pages: 39 Posted: 10 Sep 2020
Ulrich Bantleon, Anne Christine d'Arcy, Marc Eulerich, Anja Hucke, Burkhard Pedell and Nicole V.S. Ratzinger-Sakel
Hochschule Offenburg, Vienna University of Economics and Business, University of Duisburg-Essen, Mercator School of Management, University of Rostock, University of Stuttgart and University of Hamburg
Downloads 203 (319,739)
Citation 11

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Three Lines of Defense Model, Governance Framework, Internal Auditor, Internal Auditing Function, Chief Audit Executive, Combined Assurance

52.

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 Southern Denmark, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 189 (341,504)
Citation 1

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

53.

Spillover Effects of Financial Reporting Fraud on Peers: An SEC Enforcement Perspective

Number of pages: 37 Posted: 30 May 2024
Annika Bonrath, Marc Eulerich and Benjamin Fligge
University of Duisburg-Essen - Mercator School of Management, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen
Downloads 183 (351,816)

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Fraud, SEC Enforcement, AAER, Spillover

54.

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 Exeter Business School - Department of Economics
Downloads 169 (377,445)
Citation 1

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dishonesty, incentives, sabotage, internal audit, experiment

55.

The Effects of Internal Audit’s Core Principles on Audit Outcomes

Number of pages: 32 Posted: 06 Apr 2022
Christopher Calvin and Marc Eulerich
University of Dayton and University of Duisburg-Essen, Mercator School of Management
Downloads 162 (391,443)

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Internal Auditing, Core Principles, Chief Audit Executives, Audit Quality

56.

Does codetermination reduce shareholder value? Board-level employee representation, firms’ market value, and operational performance

Number of pages: 26 Posted: 19 Nov 2020 Last Revised: 31 Mar 2022
Marc Eulerich, Benjamin Fligge and Andy Imdieke
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and University of Notre Dame - Mendoza College of Business
Downloads 135 (454,497)
Citation 2

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Codetermination, Performance, Market Valuation, Diversification

57.

Internal Audit Investment: Assurance Service Substitution and the Value in 'Value-Add'

Number of pages: 43 Posted: 18 Oct 2023
Christopher Calvin, Marc Eulerich and Benjamin Fligge
University of Dayton, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen
Downloads 126 (480,255)

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Internal Audit, Investment, Value-Add, Cost-Benefit

58.

Audit Evidence, Technology and Judgement: A Review of the Literature in Response to ED-500

Journal of International Financial Management & Accounting 35(1): 36-67
Number of pages: 32 Posted: 02 Nov 2023 Last Revised: 15 Feb 2024
Dereck Barr-Pulliam, Christopher Calvin, Marc Eulerich and Arpine Maghakyan
University of Louisville, University of Dayton, University of Duisburg-Essen, Mercator School of Management and University of Glasgow
Downloads 125 (483,269)
Citation 1

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Audit Evidence, Professional Skepticism, Technology, IAASB, ISA 500

59.

A Study of Diversity and Performance in Internal Audit Teams: Insights from Chief Audit Executives

Number of pages: 47 Posted: 22 Feb 2023 Last Revised: 24 Aug 2023
Annika Bonrath and Marc Eulerich
University of Duisburg-Essen - Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 123 (489,457)

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diversity, auditing, internal auditing, internationalization, education, gender, group composition

60.

Drivers for the Maturity of Integrated Governance in Organizations – An Empirical Investigation

Number of pages: 34 Posted: 10 Jan 2023
Anne Christine d'Arcy and Marc Eulerich
Vienna University of Economics and Business and University of Duisburg-Essen, Mercator School of Management
Downloads 117 (508,450)

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Integrated Governance Maturity, Three Lines (of Defense) Model, Assurance Services, Enterprise Risk Management

61.

Multi-Agent Systems and Generative Agent-Based Models in Accounting and Auditing

Number of pages: 28 Posted: 04 Feb 2025
Hamid Vakilzadeh, Marc Eulerich and Aida Sanatizadeh
University of Wisconsin - Whitewater - College of Business and Economics, University of Duisburg-Essen, Mercator School of Management and Northern Illinois University - College of Business
Downloads 113 (522,020)

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Artificial Intelligence, Large Language Models, LLM, Accounting, Multi-Agent Systems, Generative Agent Based Models

62.

Analyzing the strategy-performance relationship in Germany – Can we still use the common strategic frameworks?

Journal of Strategy and Management
Number of pages: 30 Posted: 19 Nov 2020 Last Revised: 28 Feb 2023
Anna Katharina Eulerich, Marc Eulerich and Benjamin Fligge
University of Duisburg-Essen, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen
Downloads 111 (529,133)

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competitive strategy, strategic framework, performance, principal component analysis

63.

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 105 (551,341)

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

64.

Cyber Risk Management: An Illusion of a Risk-Based Approach

Number of pages: 54 Posted: 07 Sep 2024 Last Revised: 12 Feb 2025
Sergeja Slapničar, Micheal Axelsen and Marc Eulerich
University of Queensland, University of Queensland and University of Duisburg-Essen, Mercator School of Management
Downloads 104 (555,269)

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cyber security, cyber risk, cybersecurity risk management, cyber risk measurement, qualculation

65.

Information Asymmetries and Intra-company Monitoring: An empirical analysis of nonlinear relationships between company characteristics and the size of the internal audit function

Number of pages: 35 Posted: 30 Jun 2019 Last Revised: 24 Nov 2021
Marc Eulerich and Christian Lohmann
University of Duisburg-Essen, Mercator School of Management and University of Wuppertal
Downloads 93 (598,583)
Citation 5

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Company characteristics, Company size, Internal audit, Internal audit function, Nonparametric regression

66.

Identification of Retail Buyer-Supplier Collusion Fraud Using Synthetic Controls and Automatic Change Point Detection

Number of pages: 21 Posted: 25 Sep 2024
Tim Bäßler and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 36 (960,692)

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Fraud Identification, Interrupted Time Series Analysis, Synthetic Control Method

67.

How Deutsche Telekom Uses Emerging Technologies to Enhance the Internal Control System

Number of pages: 37 Posted: 28 Apr 2025
Marc Eulerich, Andreas Bamberg, Annika Bonrath, Julian Kordes and Martin Wagener
University of Duisburg-Essen, Mercator School of Management, Deutsche Telekom AG, University of Duisburg-Essen - Mercator School of Management, Deutsche Telekom AG and University of Duisburg-Essen
Downloads 7

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artificial intelligence, robotic process automation, data analytics, process mining, blockchain, digitalization strategy

68.

From Pen-and-Paper to Technology-Driven Analytics: Technology Usage in Internal Auditing

Number of pages: 47 Posted: 28 Apr 2025
Marc Eulerich, Martin Wagener and Annika Bonrath
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and University of Duisburg-Essen - Mercator School of Management
Downloads 5

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Software, Data Analytics, Internal Auditing, Internal Audit Quality, Maturity JEL-Classification: M40, M42, G34, G32, M4, G3

69.

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

Posted: 31 May 2019 Last Revised: 30 Oct 2020
Ronja Krane and Marc Eulerich
University of Duisburg-Essen and University of Duisburg-Essen, Mercator School of Management

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

70.

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