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Marc Eulerich · SciRah

Researcher profile · Semantic Scholar

Marc Eulerich

University Duisburg-Essen

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Marc Eulerich — researcher profile on SciRah

h-index: 25
Works: 114
Citations: 1,878

Most-cited papers

Bibliometric analysis of corporate governance research in German-speaking countries: applying bibliometrics to business research using a custom-made database
D. Tunger, Marc Eulerich
2018Scientometrics136 citations
Semantic Scholar
A Framework for Using Robotic Process Automation for Audit Tasks
Marc Eulerich, Justin Pawlowski, Nathan Waddoups, David A. Wood
2020Social Science Research Network104 citations
Semantic Scholar
The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
Joel Behrend, Marc Eulerich
2019Accounting History Review96 citations
Semantic Scholar
The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
David A. Wood, M. P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh +322 more
2023Issues in Accounting Education80 citations Open access
Semantic Scholar
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques †
Marc Eulerich, Adi Masli, Jeffrey S. Pickerd, David A. Wood
2022Contemporary Accounting Research78 citations Open access
Semantic Scholar
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries
Marc Eulerich, Aida Sanatizadeh, H. Vakilzadeh, David A. Wood
2024Review of accounting studies65 citations Open access
Semantic Scholar
What is the value of internal auditing? – A literature review on qualitative and quantitative perspectives
A. Eulerich, Marc Eulerich
2020Maandblad Voor Accountancy en Bedrijfseconomie60 citations Open access
Semantic Scholar
New Frontiers for Internal Audit Research†
Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood
2021Accounting Perspectives58 citations
Semantic Scholar
Coordination challenges in implementing the three lines of defense model
Ulrich Bantleon, A. d'Arcy, Marc Eulerich, Anja Hucke +2 more
2020International Journal of Auditing49 citations Open access
Semantic Scholar
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA
Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood
2023Accounting Horizons48 citations
Semantic Scholar
Are Internal Audits Associated with Reductions in Perceived Risk?
Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
2020Auditing45 citations
Semantic Scholar
Internal Auditing’s Role in Preventing and Detecting Fraud: An Empirical Analysis
Annika Bonrath, Marc Eulerich
2021Social Science Research Network43 citations Open access
Semantic Scholar
The Current State and Future Directions of Continuous Auditing Research: An Analysis of the Existing Literature
Marc Eulerich, A. Kalinichenko
2018The Journal of Information Systems42 citations
Semantic Scholar
The Value to Management of Using the Internal Audit Function as a Management Training Ground
Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
201842 citations Open access
Semantic Scholar
Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVID-19
Marc Eulerich, M. Wagener, David A. Wood
2021Social Science Research Network40 citations Open access
Semantic Scholar
Factors that influence the perceived use of the internal audit function's work by executive management and audit committee
Marc Eulerich, Joleen Kremin, David A. Wood
2019Advances in Accounting38 citations
Semantic Scholar
INCENTIVES FOR DISHONESTY: AN EXPERIMENTAL STUDY WITH INTERNAL AUDITORS
Loukas Balafoutas, Simon Czermak, Marc Eulerich, Helena Fornwagner
2017Economic Inquiry37 citations Open access
Semantic Scholar
New Frontiers for Internal Audit Research
Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood
202036 citations Open access
Semantic Scholar
Audit evidence, technology, and judgement: A review of the literature in response to ED‐500
Dereck Barr-Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
2023Journal of International Financial Management & Accounting28 citations Open access
Semantic Scholar
Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19
Marc Eulerich, M. Wagener, David A. Wood
2022The Journal of Information Systems27 citations Open access
Semantic Scholar
Internal Auditor's Role in ESG Disclosure and Assurance: An Analysis of Practical Insights
Marc Eulerich, Annika Bonrath, Vanessa I. López Kasper
2022Social Science Research Network27 citations Open access
Semantic Scholar
The New Three Lines Model for Structuring Corporate Governance – A Critical Discussion of Similarities and Differences
Marc Eulerich
2021Social Science Research Network27 citations Open access
Semantic Scholar
Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis
Marc Eulerich, Christina C. Georgi, Alexander Schmidt
202025 citations
Semantic Scholar
The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work
Marc Eulerich, JJrg Henseler, Annette G. KKhler
201725 citations Open access
Semantic Scholar
Internal auditing's role in preventing and detecting fraud: An empirical analysis
Annika Bonrath, Marc Eulerich
2024International Journal of Auditing22 citations Open access
Semantic Scholar
A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process
Marc Eulerich, David A. Wood
2023Social Science Research Network22 citations Open access
Semantic Scholar
Publication trends and the network of publishing institutions in accounting: data on The Accounting Review, 1926–2014
Christian Lohmann, Marc Eulerich
201721 citations
Semantic Scholar
Mergers and acquisitions research - A bibliometric analysis
Marc Eulerich, Raphael M. Kopp, B. Fligge
2022European Management Journal20 citations
Semantic Scholar
Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company
Scott A. Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien +1 more
2023Social Science Research Network19 citations Open access
Semantic Scholar
Going global: Factors influencing the internationalization of the internal audit function
Ronja Krane, Marc Eulerich
2020Journal of International Accounting, Auditing and Taxation19 citations Open access
Semantic Scholar
Codetermination and Aggressive Reporting: Audit Committee Employee Representation, Tax Aggressiveness, and Earnings Management.
James A. Chyz, Marc Eulerich, B. Fligge, Miles A. Romney
2020Journal of International Accounting, Auditing and Taxation17 citations
Semantic Scholar
The complementing and facilitating nature of common ground in acquisitions – why task and human integration are still necessary in the presence of common ground
Mai Anh Dao, Florian Bauer, A. Strobl, Kurt Matzler +1 more
201617 citations
Semantic Scholar
Can Artificial Intelligence Pass Accounting Certification Exams? ChatGPT: CPA, CMA, CIA, and EA?
Marc Eulerich, Aida Sanatizadeh, H. Vakilzadeh, David A. Wood
2023Social Science Research Network15 citations Open access
Semantic Scholar
Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)
Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood
2024The Journal of Information Systems14 citations Open access
Semantic Scholar
Cyber risk management: an illusion of a risk-based approach
S. Slapničar, M. Axelsen, Marc Eulerich
2025Journal of Management Control13 citations Open access
Semantic Scholar
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company
Scott A. Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien +1 more
2024Accounting Horizons13 citations
Semantic Scholar
Are Internal Audits Associated with Reductions in Operating, Financial Reporting, and Compliance Risk?
Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
201713 citations
Semantic Scholar
THE EFFECTS OF CULTURAL DIMENSIONS ON THE INTERNAL AUDIT FUNCTION – A WORLDWIDE COMPARISON OF INTERNAL AUDIT CHARACTERISTICS
Marc Eulerich, Nicole V. S. Ratzinger‐Sakel
201712 citations Open access
Semantic Scholar
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
Marc Eulerich, Patrick Velte, Jochen C. Theis
201512 citations Open access
Semantic Scholar
A Framework for the Structured Implementation of Process Mining for Audit Tasks
Tassilo L. Föhr, Valentin Reichelt, Kai-Uwe Marten, Marc Eulerich
2025International Journal of Accounting Information Systems11 citations Open access
Semantic Scholar
Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function
Marc Eulerich, Christian Lohmann
2022Schmalenbach Journal of Business Research11 citations Open access
Semantic Scholar
A Demonstration of How ChatGPT and Generative AI Can be Used in the Internal Auditing Process
Marc Eulerich, David A. Wood
2025Journal of Emerging Technologies in Accounting10 citations
Semantic Scholar
Do fine feathers make a fine bird? The influence of attractiveness on fraud-risk judgments by internal auditors
Marc Eulerich, Jochen C. Theis, Junpeng Lao, Meike Ramon
2018International Journal of Auditing10 citations
Semantic Scholar
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge
Scott A. Emett, Marc Eulerich, Katherine A. Lovejoy, S. Summers +1 more
2023Accounting Horizons9 citations
Semantic Scholar
Process Mining for Financial Auditing
Mieke Jans, Marc Eulerich
2022Process Mining Handbook9 citations Open access
Semantic Scholar
Internal audit stigma impairs internal audit outcomes
Marc Eulerich, Joleen Kremin, K. K. Saunders, David A. Wood
2021Corporate Ownership and Control9 citations Open access
Semantic Scholar
Characteristics of cybersecurity and IT involvement by the IA activity
Christopher G. Calvin, Marc Eulerich, Matthew Holt
2025International Journal of Accounting Information Systems8 citations Open access
Semantic Scholar
The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
Dereck Barr-Pulliam, Marc Eulerich, Nicole V. S. Ratzinger‐Sakel
2024Managerial Auditing Journal8 citations
Semantic Scholar
The Dark Side of Robotic Process Automation
Marc Eulerich, Nathan Waddoups, Martin Wagener, D. Wood
2022Social Science Research Network8 citations Open access
Semantic Scholar
Using process mining as an assurance tool in the three-lines-model
Marc Eulerich, Qing Huang, Justin Pawlowski, Miklos A. Vasarhelyi
2025International Journal of Accounting Information Systems7 citations Open access
Semantic Scholar

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