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Internal Auditor's Role in ESG Disclosure and Assurance : An Analysis of Practical Insights

Bonrath, Annika; Eulerich, Marc; Lopez-Kasper, Vanessa - 2022

, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs …

Persistent link: https://www.econbiz.de/10013293592

Incentives for dishonesty : an experimental study with internal auditors

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

This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...

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

Are Internal Audits Associated with Reductions in Perceived Risk?

Carcello, Joseph V. - 2020

We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the same company. This design allows us to isolate the importance of an internal audit while holding constant...

Persistent link: https://www.econbiz.de/10012854293

The Impact of Audit Technology on Audit Outcomes : Technology-Based Audit Techniques’ Impact on Internal Auditing

Eulerich, Marc - 2020

Although auditors invest significantly in technology, research has provided limited evidence of the ability of audit technology to enhance audit outcomes. Using a unique and proprietary dataset, our study examines the effects of technology-based audit techniques (TBATs) on the efficiency and...

Persistent link: https://www.econbiz.de/10012848005

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

Krane, Ronja - 2020

This study investigates the internationalization of internal audit functions by examining possible drivers of permanently employing internal auditors in foreign countries. As corporate scandals, the ongoing globalization and increased environmental complexity necessitate new approaches to...

Persistent link: https://www.econbiz.de/10012849267

Self-Perception of the Internal Audit Function within the Corporate Governance System -- Empirical Evidence for the European Union

Eulerich, Marc - 2017

Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the … existing knowledge on IA and its relation to the internal corporate governance structure is miscellaneous and rare …. Consequently, empirical findings on the internal audit function (IAF) within companies' corporate governance framework in the …

Persistent link: https://www.econbiz.de/10012972509

Cultural Differences and Similarities between German and Chinese Internal Audit Functions

Eulerich, Marc - 2018

, stake- and shareholders or social responsibility. Obviously, the concept of corporate governance encompassing the Internal …

Persistent link: https://www.econbiz.de/10012932785

The Internal Audit Dilemma - The Impact of Executive Directors versus Audit Committees on Internal Auditing Work

Eulerich, Marc - 2018

In addition to the well-known facilitators of good corporate governance, such as executive boards (EBs) and audit …

Persistent link: https://www.econbiz.de/10012933728

Breaking the Barrier – On the Use of Joint Audits in the Internal Audit Profession

Behrend, Joel - 2019

With the growing importance of internal auditing, academics and practitioners emphasize the importance of an adequate and adaptable staffing approach of the function. Since internal audit resources are considered a crucial component of internal audit quality, we investigate the circumstances...

Persistent link: https://www.econbiz.de/10012866415

Compensation of Internal Auditors – Empirical Evidence for Different Impact Factors

Eulerich, Marc - 2020

This paper examines the different factors which impact the compensation level of chief audit executives (CAE) and sheds light on often unobservable and, therefore, opaque drivers of CAE remuneration. An ordered logistic regression is used to analyze the effects of internal audit function (IAF)...

Persistent link: https://www.econbiz.de/10012852001