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

61

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SSRN CITATIONS
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Top 9,413

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144

CROSSREF CITATIONS

24

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

Scholarly Papers (61)

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 2,888 (8,138)

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Remote Audit, Internal Auditing, COVID-19

2.

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
University of Duisburg-Essen, Mercator School of Management, University of Illinois at Chicago, College of Business Administration, University of Wisconsin - Whitewater - College of Business and Economics and Brigham Young University - School of Accountancy
Downloads 2,530 (10,038)
Citation 7

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

3.

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
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 2,245 (12,162)

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

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 2,244 (12,176)
Citation 12

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Internal auditing, internal audit function, value, literature review

5.

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
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 2,194 (12,610)
Citation 7

Abstract:

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ChatGPT, Internal Auditing, Audit Process, Large Language Models

6.

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 1,937 (15,384)
Citation 3

Abstract:

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

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 1,576 (20,768)
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

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 1,485 (23,199)
Citation 2

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Fraud; Internal Auditing; Corporate Governance; Whistleblowing

9.

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 1,274 (29,138)
Citation 3

Abstract:

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

10.

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 1,107 (35,597)

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

11.

The Dark Side of Robotic Process Automation

Number of pages: 23 Posted: 09 Feb 2022
University of Duisburg-Essen, Mercator School of Management, University of Denver, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 982 (42,220)

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

12.

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 908 (47,066)
Citation 15

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Internal Audit, Innovation, Innovative Practices, Research opportunities

13.

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 874 (49,662)
Citation 20

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

14.

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
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 862 (50,650)
Citation 2

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Internal Auditing, ESG, Nonfinancial Reporting, Sustainability, Assurance

15.

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 770 (58,978)
Citation 18

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

16.

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 731 (63,258)

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

17.

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 556 (89,371)
Citation 3

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Say-on-Pay, Management Compensation, VorstAG

18.

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
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 511 (99,226)
Citation 1

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

19.

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 471 (109,488)
Citation 2

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

20.

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 443 (117,714)

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

21.

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 440 (118,663)
Citation 2

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

22.

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 431 (121,551)

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

23.

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 408 (129,511)

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

24.

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 403 (131,345)
Citation 5

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Internal Audit Function, Auditing, National Cultures, Hofstede

25.

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

Number of pages: 37 Posted: 28 Dec 2022
University of Duisburg-Essen, Mercator School of Management, University of Denver, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 394 (134,706)

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

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 381 (138,651)
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

27.

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 377 (141,517)
Citation 6

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Internal audit, Occupational stigma, Professional taint, Dirty work

28.

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 366 (146,283)
Citation 1

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Audit Committee; Audit Committee Effectiveness; Bibliometrics

29.

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 353 (152,167)
Citation 3

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

30.

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 333 (162,072)

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

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 290 (186,464)

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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
University of Duisburg-Essen, Mercator School of Management, Rutgers Business School - Rutgers University, Independent and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 34 (813,381)

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

32.

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 324 (166,937)
Citation 1

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Internal Audit; Corporate Governance; Audit Committees

33.

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 320 (169,104)
Citation 1

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

34.

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 317 (170,898)
Citation 1

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Internal Auditing, Trusted Advisor, Watchdog, Self-perception

35.

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 310 (174,916)

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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

36.

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

Number of pages: 29 Posted: 20 Apr 2022 Last Revised: 26 Jun 2023
Tim Bäßler and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 300 (181,047)
Citation 1

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

37.

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 271 (201,081)
Citation 1

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

38.

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 266 (204,803)
Citation 2

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internal auditing, external audit, assurance, consulting, reliance

39.

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 255 (213,644)
Citation 1

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

40.

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

Number of pages: 36 Posted: 19 Jan 2023
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and University of Duisburg-Essen
Downloads 254 (214,447)

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

41.

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 214 (252,799)

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

42.

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 203 (265,361)

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

43.

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 179 (297,025)
Citation 1

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

44.

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 156 (334,242)
Citation 1

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

45.

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

Number of pages: 45 Posted: 15 Oct 2022
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 155 (336,079)

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

46.

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 Exeter Business School - Department of Economics
Downloads 152 (341,525)
Citation 1

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dishonesty, incentives, sabotage, internal audit, experiment

47.

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
Ulm University, Ulm University, Ulm University and University of Duisburg-Essen, Mercator School of Management
Downloads 136 (372,963)

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Auditing, Process Mining, Internal Controls, Data Analytics

48.

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 125 (397,947)
Citation 2

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Codetermination, Performance, Market Valuation, Diversification

49.

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

Number of pages: 16 Posted: 09 Jun 2023
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 119 (412,747)

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Continuous Auditing, Key Risk Indicator, internal auditing

50.

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 117 (418,019)

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

51.

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 113 (428,865)
Citation 11

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

52.

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 109 (440,199)

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

53.

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
University of Duisburg-Essen, University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen
Downloads 106 (449,218)

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competitive strategy, strategic framework, performance, principal component analysis

54.

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 89 (504,707)

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

55.

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 87 (511,923)

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

56.

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 76 (554,552)

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

57.

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 63 (612,903)
Citation 4

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

58.

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 52 (671,583)

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

59.

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
University of Louisville, University of Dayton, University of Duisburg-Essen, Mercator School of Management and University of Glasgow
Downloads 39 (754,326)

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

60.

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

61.

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