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

SCHOLARLY PAPERS

43

DOWNLOADS
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10,896

SSRN CITATIONS
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Top 17,669

in Total Papers Citations

39

CROSSREF CITATIONS

23

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

Scholarly Papers (43)

1.

The Impact of Audit Technology on Audit Outcomes: Technology-Based Audit Techniques’ Impact on Internal Auditing

Number of pages: 51 Posted: 04 Sep 2019 Last Revised: 05 Aug 2020
University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business, The University of Mississippi and Brigham Young University - School of Accountancy
Downloads 868 (34,787)

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

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
University of Duisburg-Essen, Mercator School of Management, Independent, University of Denver and Brigham Young University - School of Accountancy
Downloads 703 (45,743)
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
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

3.

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 671 (49,290)

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

4.

Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVID-19

Number of pages: 24 Posted: 01 Feb 2021
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 665 (49,912)

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Remote Audit, Internal Auditing, COVID-19

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 609 (56,131)
Citation 3

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

6.

Are Internal Audits Associated with Reductions in Perceived Risk?

Number of pages: 41 Posted: 18 May 2017 Last Revised: 24 Mar 2020
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 582 (59,126)
Citation 9

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

7.

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
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 567 (61,097)
Citation 13

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

8.

New Frontiers for Internal Audit Research

Number of pages: 42 Posted: 01 Jul 2020
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 517 (68,621)
Citation 2

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Internal Audit, Innovation, Innovative Practices, Research opportunities

9.

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 474 (76,360)
Citation 3

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Say-on-Pay, Management Compensation, VorstAG

10.

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 356 (106,424)
Citation 2

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

11.

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 345 (110,160)
Citation 1

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

12.

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 303 (126,840)
Citation 3

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

13.

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 292 (131,941)
Citation 4

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Internal auditing, internal audit function, value, literature review

14.

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 284 (135,815)
Citation 5

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Internal Audit Function, Auditing, National Cultures, Hofstede

15.

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 284 (135,815)

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

16.

Internal Audit Stigma Impairs Internal Audit Outcomes

Number of pages: 40 Posted: 16 Nov 2017 Last Revised: 15 Jan 2021
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 264 (146,400)
Citation 6

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Internal audit, Occupational stigma, Professional taint, Dirty work

17.

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

Number of pages: 46 Posted: 24 Aug 2019 Last Revised: 22 Feb 2020
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 Managemen and Florida State University
Downloads 258 (149,759)
Citation 1

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

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 222 (172,940)
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

19.

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
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 213 (180,175)

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

20.

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 208 (184,180)

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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

21.

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 204 (187,514)
Citation 1

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Internal Audit; Corporate Governance; Audit Committees

22.

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
University of Louisville, University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 192 (198,102)
Citation 2

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internal auditing, external audit, assurance, consulting, reliance

23.

Four Decades of Audit Committee Research: A Bibliometric Analysis (1977–2018)

Number of pages: 46 Posted: 29 Jan 2020 Last Revised: 23 Oct 2020
Joel Behrend and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 176 (213,856)

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Audit Committee; Bibliometrics; Audit Committee Effectiveness, Sarbanes Oxley Act, SOX

24.

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 155 (238,189)

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

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 152 (242,081)

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

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 145 (252,221)

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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
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 1 (829,489)
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audit failure, ethics, fraud, internal audit, professionalism

27.

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 127 (278,573)

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

28.

What Mergers and Acquisitions Research is about – Theories, Topics, and the Scientific Community

Number of pages: 51 Posted: 17 Sep 2020
Marc Eulerich and Raphael M. Kopp
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen - Mercator School of Management
Downloads 124 (283,666)

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M&A, Bibliometrics, Co-Citation Analysis, Network Analysis, Science Mapping, Mergers, Acquisitions, Deal

Incentives for Dishonesty: An Experimental Study with Internal Auditors

Number of pages: 39 Posted: 12 Oct 2017
University of Innsbruck, Management Center Innsbruck (MCI), University of Duisburg-Essen, Mercator School of Management and University of Regensburg
Downloads 122 (288,395)
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
University of Innsbruck, affiliation not provided to SSRN, University of Duisburg-Essen, Mercator School of Management and University of Regensburg
Downloads 0
Citation 1
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30.

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 118 (293,997)
Citation 1

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

31.

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

Number of pages: 53 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 103 (323,043)
Citation 1

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Internal Audit, Internal Audit Function, Joint Audits

32.

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 96 (338,166)

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

33.

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 Managemen
Downloads 89 (354,581)

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

34.

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

Number of pages: 44 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 88 (357,094)

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Fraud; Internal Auditing; Corporate Governance; Whistleblowing

35.

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 68 (413,941)

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

36.

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
University of Duisburg-Essen, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Managemen
Downloads 67 (417,244)

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competitive strategy, strategic framework, performance, principal component analysis

37.

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
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 57 (452,216)

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

38.

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

Number of pages: 44 Posted: 19 Nov 2020 Last Revised: 09 Jun 2021
Marc Eulerich, Benjamin Fligge and Andy Imdieke
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, Mercator School of Managemen and University of Notre Dame - Mendoza College of Business
Downloads 41 (518,986)

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Codetermination, Performance, Market Value

39.

Coordination Challenges in Implementing the Three Lines of Defense Model

Number of pages: 39 Posted: 10 Sep 2020
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 38 (533,398)
Citation 2

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

40.

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

Number of pages: 45 Posted: 23 Aug 2021
University of Dayton, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen - Mercator School of Management
Downloads 26 (601,011)

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Internal Auditing, Trusted Advisor, Watchdog, Self-perception

41.

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 22 (628,178)

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

42.

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

43.

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