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

33

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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 (33)

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1.

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

Number of pages: 45 Posted: 16 Nov 2015 Last Revised: 05 Dec 2017
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Downloads 516 (58,873)
Citation 9

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

2.

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 492 (62,497)
Citation 7

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

3.

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 452 (69,320)
Citation 3

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Say-on-Pay, Management Compensation, VorstAG

4.

Continuous Auditing and Risk-Based Audit Planning

Number of pages: 29 Posted: 24 Feb 2019
Marc Eulerich, Christine Georgi and Alexander Schmidt
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management and University of Duisburg-Essen - Mercator School of Management
Downloads 341 (96,319)

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

5.

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
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, The University of Mississippi and Brigham Young University - School of Accountancy
Downloads 295 (113,320)

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

6.

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

Problems and Perspectives in Management (PPM) 12 (2014), 25-39
Number of pages: 16 Posted: 10 Nov 2014 Last Revised: 14 Oct 2017
Marc Eulerich, Patrick Velte and Carolin van Uum
University of Duisburg-Essen, Mercator School of Management, Leuphana University of Lueneburg and University of Duisburg-Essen - Mercator School of Management
Downloads 295 (112,910)
Citation 1

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

7.

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 285 (117,167)
Citation 1

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

8.

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 275 (122,103)
Citation 1

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

9.

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 273 (122,548)
Citation 2

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

10.

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 219 (152,779)
Citation 4

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Internal Audit Function, Auditing, National Cultures, Hofstede

11.

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

Number of pages: 43 Posted: 16 Nov 2017
Marc Eulerich, Joleen Kremin, K. Kelli Saunders and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Portland State University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 171 (191,254)
Citation 4

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Internal audit, Occupational stigma, Professional taint, Dirty work

12.

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 169 (193,240)

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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

13.

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

Downloads 166 (196,252)

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 166 (196,403)

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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

14.

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 160 (202,464)

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

15.

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 154 (209,137)

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

16.

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 148 (216,048)
Citation 1

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Internal Audit; Corporate Governance; Audit Committees

17.

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

Number of pages: 26 Posted: 31 Mar 2018
Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 143 (222,147)
Citation 1

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internal auditing, external audit, assurance, consulting, reliance

18.

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 134 (234,053)

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

19.

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

Downloads 134 (235,426)

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 133 (237,568)

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

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

International Journal of Auditing, Vol. 22, Issue 3, pp. 332-344, 2018
Number of pages: 13 Posted: 23 Oct 2018
Marc Eulerich, Jochen C. Theis, Junpeng Lao and Meike Ramon
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 1 (743,403)
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audit failure, ethics, fraud, internal audit, professionalism

20.

Incentives for Dishonesty: An Experimental Study with Internal Auditors

Downloads 118 (257,711)

Incentives for Dishonesty: An Experimental Study with Internal Auditors

Number of pages: 39 Posted: 12 Oct 2017
Loukas Balafoutas, Simon Czermak, Marc Eulerich and Helena Fornwagner
University of Innsbruck, Management Center Innsbruck (MCI), University of Duisburg-Essen, Mercator School of Management and University of Innsbruck - Department of Public Finance
Downloads 118 (258,810)
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 Innsbruck - Department of Public Finance
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21.

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

Number of pages: 43 Posted: 29 Jan 2020
Joel Behrend and Marc Eulerich
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen, Mercator School of Management
Downloads 104 (281,667)
Citation 1

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

22.

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
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 Managemen and Florida State University
Downloads 97 (294,936)

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

23.

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 66 (370,046)

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

24.

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 64 (375,981)
Citation 1

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Internal Audit, Internal Audit Function, Joint Audits

25.

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 63 (379,064)
Citation 1

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Internal auditing, internal audit function, value, literature review

26.

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

Number of pages: 37 Posted: 31 May 2019 Last Revised: 19 Jun 2019
Ronja Krane and Marc Eulerich
University of Duisburg-Essen and University of Duisburg-Essen, Mercator School of Management
Downloads 59 (391,513)

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

27.

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 55 (405,008)

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Internal Audit, Innovation, Innovative Practices, Research opportunities

28.

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 53 (411,861)

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

29.

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

Number of pages: 51
Marc Eulerich and Raphael Kopp
University of Duisburg-Essen, Mercator School of Management and University of Duisburg-Essen - Mercator School of Management
Downloads 23

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

30.

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

Number of pages: 41 Posted: 30 Jun 2019
Marc Eulerich and Christian Lohmann
University of Duisburg-Essen, Mercator School of Management and University of Wuppertal
Downloads 21 (561,404)

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

31.

A Framework for Using Robotic Process Automation for Audit Tasks

Number of pages: 51
Marc Eulerich, Justin Pawlowski, Nathan Waddoups and David A. Wood
University of Duisburg-Essen, Mercator School of Management, affiliation not provided to SSRN, University of Denver and Brigham Young University - School of Accountancy
Downloads 4

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

32.

Coordination Challenges in Implementing the Three Lines of Defense Model

Number of pages: 39
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 2

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

33.

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