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Going global : factors influencing the internationalization of the internal audit function

Krane, Ronja; Eulerich, Marc - In: Journal of international accounting auditing & taxation 41 (2020), pp. 1-18

Persistent link: https://www.econbiz.de/10012488629

Information asymmetries and intra-company monitoring : an empirical analysis of nonlinear relationships between company characteristics and the size of the internal audit function

Eulerich, Marc; Lohmann, Christian - In: Schmalenbach journal of business research : SBUR 74 (2022) 1, pp. 103-127

The internal audit function (IAF) has become one of the main pillars of good corporate governance. Empirical findings show that the size of the IAF varies considerably across companies. This study analyzes the relationships between selected company characteristics as determinants of...

Persistent link: https://www.econbiz.de/10013199388

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

The effect of the internal audit function's perceived assurance versus advisory purpose on the external auditor's reliance decision

Barr-Pulliam, Dereck; Eulerich, Marc; Ratzinger-Sakel, … - In: Managerial auditing journal 39 (2024) 2, pp. 138-165

Persistent link: https://www.econbiz.de/10014473519

Information asymmetries and intra-company monitoring: An empirical analysis of nonlinear relationships between company characteristics and the size of the internal audit function

Eulerich, Marc; Lohmann, Christian - In: Schmalenbach Journal of Business Research (SBUR) 74 (2022) 1, pp. 103-127

Persistent link: https://www.econbiz.de/10014495308

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

Eulerich, Marc; Henseler, Jörg; Köhler, Annette G. - In: Managerial Auditing Journal 32 (2017) 9, pp. 854-878

Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study...

Persistent link: https://www.econbiz.de/10014930151