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Martin Wagener

University of Duisburg-Essen

Lotharstrasse 1

Duisburg, 47048

Germany

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 18,147

SSRN RANKINGS

Top 18,147

in Total Papers Downloads

6,812

TOTAL CITATIONS

0

Scholarly Papers (5)

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 3,328 (8,969)

Abstract:

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Remote Audit, Internal Auditing, COVID-19

2.

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 1,981 (20,678)

Abstract:

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

3.

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 1,005 (57,935)

Abstract:

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

4.

From Pen-and-Paper to Technology-Driven Analytics: Technology Usage in Internal Auditing

Number of pages: 47 Posted: 28 Apr 2025
Marc Eulerich, Martin Wagener and Annika Bonrath
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and University of Duisburg-Essen - Mercator School of Management
Downloads 274 (303,770)

Abstract:

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Software, Data Analytics, Internal Auditing, Internal Audit Quality, Maturity JEL-Classification: M40, M42, G34, G32, M4, G3

5.

How Deutsche Telekom Uses Emerging Technologies to Enhance the Internal Control System

Number of pages: 37 Posted: 28 Apr 2025
University of Duisburg-Essen, Mercator School of Management, Deutsche Telekom AG, University of Duisburg-Essen - Mercator School of Management, Deutsche Telekom AG and University of Duisburg-Essen
Downloads 224 (386,064)

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artificial intelligence, robotic process automation, data analytics, process mining, blockchain, digitalization strategy