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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

Die interne Revision : Theorie - Organisation - Best Practice

Eulerich, Marc - 2018

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

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

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

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/10014495308

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 40 (2023) 2, pp. 981-1012

efficiency and effectiveness of their audits. We use two surveys and interviews of individual auditors and chief audit executives … appropriate skills. Overall, TBATs stand to increase the efficiency and effectiveness of audit tasks, but auditors struggle to …

Persistent link: https://www.econbiz.de/10014503562

Incentives for dishonesty: An experimental study with internal auditors

Balafoutas, Loukas; Czermak, Simon; Eulerich, Marc; … - 2017

Persistent link: https://www.econbiz.de/10011869127

The current state and future directions of continuous auditing research : an analysis of the existing literature

Eulerich, Marc; Kalinichenko, Artur - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 3, pp. 31-51

Persistent link: https://www.econbiz.de/10011977477

The evolution of internal audit research : a bibliometric analysis of published documents : 1926-2016

Behrend, Joel; Eulerich, Marc - In: Accounting history review 29 (2019) 1, pp. 103-139

Persistent link: https://www.econbiz.de/10012175028