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

28

DOWNLOADS
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Top 10,436

in Total Papers Downloads

4,658

SSRN CITATIONS
Rank 32,513

SSRN RANKINGS

Top 32,513

in Total Papers Citations

8

CROSSREF CITATIONS

12

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

Scholarly Papers (28)

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
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 507 (56,868)
Citation 4

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

2.

Are Internal Audits Associated with Reductions in Risk?

Number of pages: 45 Posted: 18 May 2017 Last Revised: 16 Jun 2018
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 446 (66,547)
Citation 5

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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 442 (67,265)
Citation 1

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Say-on-Pay, Management Compensation, VorstAG

4.

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 262 (121,227)
Citation 2

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

5.

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 256 (124,296)

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

6.

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 253 (125,783)

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

7.

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 246 (129,441)
Citation 1

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

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 232 (137,128)
Citation 1

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

9.

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 201 (157,159)
Citation 2

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Internal Audit Function, Auditing, National Cultures, Hofstede

10.

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 154 (198,886)

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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

11.

The Use of Technology Based Audit Techniques in the Internal Audit Function – Is There an Improvement in Efficiency and Effectiveness?

Number of pages: 30 Posted: 04 Sep 2019
Marc Eulerich and Adi Masli
University of Duisburg-Essen, Mercator School of Management and University of Arkansas - Sam M. Walton College of Business
Downloads 152 (201,033)

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Internal Audit, Internal Auditing Function, Data Analytics, Technology-based Audit Techniques, Continuous Auditing

12.

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 151 (202,114)

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

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 143 (211,887)

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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.

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

Number of pages: 43 Posted: 16 Nov 2017
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 140 (215,000)
Citation 1

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Internal audit, Occupational stigma, Professional taint, Dirty work

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
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 136 (220,080)

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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 134 (222,734)

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Internal Audit; Corporate Governance; Audit Committees

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 129 (230,151)

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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 (708,726)
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audit failure, ethics, fraud, internal audit, professionalism

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 127 (232,131)

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

19.
Downloads 127 (232,131)
Citation 1

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internal auditing, external audit, assurance, consulting, reliance

20.

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 Innsbruck - Department of Public Finance
Downloads 116 (248,364)
Citation 1

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dishonesty, incentives, sabotage, internal audit, experiment

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 56 (383,016)

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

22.

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 54 (389,585)

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

23.

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 47 (413,648)

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

24.

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 46 (417,374)

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

25.

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 42 (432,692)

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Internal Audit, Internal Audit Function, Joint Audits

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 37 (453,300)

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

27.

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 (535,773)

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

28.

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