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 (52)

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1.

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 2,389 (9,140)

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Remote Audit, Internal Auditing, COVID-19

2.

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, University of Mississippi and Brigham Young University - School of Accountancy
Downloads 1,647 (16,621)

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

3.

A Framework for Using Robotic Process Automation for Audit Tasks

Downloads 1,276 (24,408)
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 1,276 (23,996)
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

4.

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 1,004 (34,541)
Citation 4

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Internal auditing, internal audit function, value, literature review

5.

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 989 (35,297)
Citation 3

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

6.

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 942 (37,779)

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

7.

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 730 (53,403)
Citation 5

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Internal Audit, Innovation, Innovative Practices, Research opportunities

8.

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 702 (56,251)
Citation 9

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

9.

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 665 (60,369)
Citation 13

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

10.

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

Number of pages: 46 Posted: 09 Aug 2021
Annika Bonrath and Marc Eulerich
University of Duisburg-Essen - Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 656 (61,457)

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Fraud; Internal Auditing; Corporate Governance; Whistleblowing

11.

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 512 (84,001)
Citation 3

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Say-on-Pay, Management Compensation, VorstAG

12.

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 487 (89,283)

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

13.

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 486 (89,518)

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

14.

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

Journal of International Accounting, Auditing and Taxation
Number of pages: 55 Posted: 24 Aug 2019 Last Revised: 19 May 2022
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, Mercator School of Management and Florida State University
Downloads 441 (100,350)
Citation 1

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

15.

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 425 (104,792)
Citation 1

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

16.

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 407 (110,239)
Citation 2

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

17.

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 386 (117,035)

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

18.

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 351 (130,242)
Citation 5

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Internal Audit Function, Auditing, National Cultures, Hofstede

19.

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 338 (135,772)
Citation 6

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Internal audit, Occupational stigma, Professional taint, Dirty work

20.

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 327 (140,654)
Citation 3

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

21.

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 322 (142,897)

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

22.

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

Downloads 310 (148,728)

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 310 (147,793)
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

23.

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 286 (161,758)

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Audit Committee; Audit Committee Effectiveness; Bibliometrics

24.

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 271 (171,026)

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

25.

Mergers and Acquisitions Research – A Bibliometric Analysis

Number of pages: 48 Posted: 17 Sep 2020 Last Revised: 29 Jul 2022
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, Mercator School of Management
Downloads 270 (171,663)

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

26.

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 266 (174,244)

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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

27.

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 265 (174,963)
Citation 1

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Internal Audit; Corporate Governance; Audit Committees

28.

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 261 (177,561)

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

29.

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 236 (196,048)
Citation 2

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internal auditing, external audit, assurance, consulting, reliance

30.

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 234 (197,653)

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

31.

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 233 (198,471)
Citation 1

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

32.

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 208 (220,943)
Citation 1

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

33.

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 197 (231,976)

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Internal Auditing, Trusted Advisor, Watchdog, Self-perception

34.

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 192 (237,321)

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

35.

Three Lines 4.0 - Predictive Process Monitoring for Internal Audit

Number of pages: 26 Posted: 20 Apr 2022 Last Revised: 06 Nov 2022
Tim Bäßler and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 169 (265,362)

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Internal Audit, Machine Learning, Predictive Auditing, Process Mining

36.

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

Downloads 169 (265,362)

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 163 (273,892)

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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 6 (935,889)

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audit failure, ethics, fraud, internal audit, professionalism

37.

To Diversify or Not to Diversify? – Questioning the Diversification Discount in Germany

Number of pages: 35 Posted: 05 Mar 2021 Last Revised: 01 Oct 2021
Marc Eulerich and Benjamin Fligge
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 162 (274,983)

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

38.

Incentives for Dishonesty: An Experimental Study with Internal Auditors

Downloads 141 (307,918)
Citation 1

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 Regensburg
Downloads 137 (315,756)
Citation 1

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dishonesty, incentives, sabotage, internal audit, experiment

Incentives for Dishonesty: An Experimental Study with Internal Auditors

Economic Inquiry, Vol. 58, Issue 2, pp. 764-779, 2020
Number of pages: 16 Posted: 14 May 2020
Loukas Balafoutas, Simon Czermak, Marc Eulerich and Helena Fornwagner
University of Innsbruck, affiliation not provided to SSRN, University of Duisburg-Essen, Mercator School of Management and University of Regensburg
Downloads 4 (959,554)
Citation 1

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39.

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 125 (337,453)

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

40.

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, Mercator School of Management and University of Notre Dame - Mendoza College of Business
Downloads 119 (349,758)
Citation 1

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Codetermination, Performance, Market Valuation, Diversification

41.

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

Number of pages: 37 Posted: 19 Nov 2020 Last Revised: 02 Sep 2021
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, Mercator School of Management
Downloads 106 (379,291)

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competitive strategy, strategic framework, performance, principal component analysis

42.

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 77 (463,323)

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

43.

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 73 (477,442)

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

44.

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 64 (511,705)
Citation 2

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

45.

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 59 (532,409)

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

46.

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 53 (559,554)

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

47.

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 50 (573,938)

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

48.

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 12 (840,871)

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

49.

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 11 (850,495)

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

50.

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

Corporate Ownership & Control, Vol. 20, No. 1, 2022
Posted: 08 Apr 2022 Last Revised: 07 Dec 2022
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

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Internal Auditing, ESG, Nonfinancial Reporting, Sustainability, Assurance

51.

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

Abstract:

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

52.

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

Abstract:

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