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The internal audit dilemma : the impact of executive directors versus audit committees on internal auditing work

Eulerich, Marc; Hensler, Jörg; Köhler, Annette G. - In: Managerial auditing journal 32 (2017) 9, pp. 854-878

Persistent link: https://www.econbiz.de/10011799038

Development of a framework of key internal control and governance principles for robotic process automation (RPA)

Eulerich, Marc; Waddoups, Nathan; Wagener, Martin; … - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 2, pp. 29-49

Persistent link: https://www.econbiz.de/10014633219

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

Eulerich, Marc; Waddoups, Nathan; Wagener, Martin; … - 2022

Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company...

Persistent link: https://www.econbiz.de/10014264437

Are internal audits associated with reductions in erceived risk?

Carcello, Joseph V.; Eulerich, Marc; Masli, Adi; Wood, … - In: Auditing : a journal of practice & theory 39 (2020) 3, pp. 55-73

Persistent link: https://www.econbiz.de/10012301806

Die interne Revision : Theorie - Organisation - Best Practice

Eulerich, Marc - 2018

Persistent link: https://www.econbiz.de/10011744846

Incentives for dishonesty : an experimental study with internal auditors

Balafoutas, Loukas; Czermak, Simon; Eulerich, Marc; … - 2017 - This version: 20 April 2017

under-reporting of other participants' performance, while collective incentives lead to over-reporting of performance. …

Persistent link: https://www.econbiz.de/10011639592

Breaking the barrier : on the use of joint audits in the internal audit profession

Behrend, Joel; Eulerich, Marc - In: Journal of international accounting research 21 (2022) 3, pp. 23-46

Persistent link: https://www.econbiz.de/10014232960

The impact of audit technology on audit task outcomes : evidence for technology-based audit techniques

Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A. - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 981-1012

Persistent link: https://www.econbiz.de/10014289164

Zusammenwirken von Controlling und Interner Revision bei der Informationsversorgung für die Unternehmensüberwachung : konzeptionelle Analyse und empirische Befunde

Eulerich, Marc; Uum, Carolin van - In: Controlling : Zeitschrift für erfolgsorientierte … 25 (2013) 11, pp. 588-595

Persistent link: https://www.econbiz.de/10010203598

What Is the Value of Internal Auditing? – A Literature Review on Qualitative and Quantitative Perspectives

Eulerich, Anna Katharina - 2020

In recent years, research on internal audit has developed significantly. Numerous papers have discussed the importance of internal auditing (IA) as a central pillar of the corporate governance system. Through its activities, IA supports the Audit Committee and the CEO/C-Level. As an independent,...

Persistent link: https://www.econbiz.de/10012836174