Marcel Bode, PhD is working as an auditor for the European Court of Auditors in Luxembourg. Before he worked at the European Commission, two banks and a Big4-audit firm and possess a very valuable combination of long term national and international working experience in the field of audit and revision in the private and public domain. Additionally, Marcel Bode was the German representative to the Group of Auditors for the European Union programme ”Interreg CENTRAL EUROPE”.
Marcel Bode graduated from universities in Germany and Spain and holds three academic master degrees in business administration (main focus audit, taxation, financial management), management (main focus on strategic management and marketing management) and economics (main focus on international business and economics). During the course of his professional career, he obtained three internationally recognised professional qualifications in the field audit and fraud examination. Marcel Bode is member of The Institute of Internal Audit (IIA), Luxembourg Chapter and the Association of Certified Fraud Examiners (ACFE).
Dr. Bode is a demanded speaker at internationally conferences.
His research interests are primarily in the area of financial, compliance and performance audits, management and control systems and governance structures in the context of EU policies. He is author of two monographs – “ Financial Implications and Effectiveness of National Audit Authorities’Tasks in the Framework of the European Union’s Cohesion Policy” (2020), “Practise of error communication in financial reporting and corporate governance – an empirical analysis of errors in financial reporting of capital market oriented companies” (2009). Moreover, Dr. Bode has a number of publications in reputable academic journals.
1. Bode, M., Funktionelle versus faktische Unabhängigkeit – Analysen zur Unabhängigkeit deutscher Prüfbehörden im Kontext der Kohäsionspolitik der Europäischen Union – Teil 1 (Functional Independence versus factual Independence of German Audit Authorities in the framework of the EU’s Cohesion Policy – Part 2), accepted for publication, Journal for Risk, Fraud & Compliance (ZRFC), issue 5/2021, ISSN: 1867-8394
2. Bode, M., Funktionelle versus faktische Unabhängigkeit – Analysen zur Unabhängigkeit deutscher Prüfbehörden im Kontext der Kohäsionspolitik der Europäischen Union – Teil 1 (Functional Independence versus factual Independence of German Audit Authorities in the framework of the EU’s Cohesion Policy – Part 1), accepted for publication, Journal for Risk, Fraud & Compliance (ZRFC), issue 4/2021, ISSN: 1867-8394
3. Bode, M., National Audit Authorities and their impact on the assurance level of the EU Cohesion Policy spending, VUZF Review, volume 6 issue 1/2021, ISSN 2534-9228
4. Bode, M., Prüfbehörden und Grad der Zuverlässigkeit des EU-Haushalts – zu den Auswirkungen der Arbeit der Prüfbehörden auf die Recht- und Ordnungsmäßigkeit der Ausgaben der EU im Rahmen der Kohäsionspolitik (Audit Authorities and the assurance level of the EU budget – On the impact of the Audit Authorities’ work on the eligible spending of EU expenditure in Cohesion Policy), Verwaltung & Management (VM), issue 5/2020, ISSN: 68 0947-9856
5. Bode, M., The Audit Authority’s Role within the Single Audit Concept as Governance Principle in the EU’s Cohesion Policy, European Structural and Investment Funds Journal (ESTiF Journal), issue 3/2019, ISSN: 21 96-82 68
6. Bode, M., Functions and Responsibilities of National Audit Authorities in the Framework of the Cohesion Policy — a synoptic Comparison between the 2007-2013, the 2014-2020, and the 2021- 2027 Programme Period, European Structural and Investment Funds Journal (ESTiF Journal), issue 1/2019, ISSN: 21 96-82 68
7. Bode, M., Governance Structure in the Area of Financial Instruments in the 2007-2013 and 2014- 2020 Programming Periods A Shift Towards a More Systematic But Also More Demanding Approach for National Control Authorities, European Structural and Investment Funds Journal (ESTiF Journal), issue 4/2017, ISSN: 21 96-82 68
8. Bode, M.,Making Better Use of the EU Budget through Financial Instruments – a Reality Check, European Structural and Investment Funds Journal (ESTiF Journal), issue 4/2016, ISSN: 21 96-8268
9. Bode, M., Financial Instruments in Cohesion Policy – Do the Legal Provisions for the 2014-2020 Programming Period Adequately Address Previous Shortcommings in the Way these Repayable Instruments were Implemented?, European Structural and Investment Funds Journal (ESTiF Journal), issue 3/2015, ISSN: 21 96-82 68
10. Bode, M., Abgrenzung des Prüfungsgegenstandes bei EU Systemprüfungen – Organisatorische versus inhaltliche Abgrenzung (Demarcation of audit scope of EU system audits – organizational versus content driven determination), Zeitschrift Interne Revision (ZIR), issue 1/2014, ISSN: 0044-3816
11. Bode, M., Aufgabengebiete der Prüfbehörden im Rahmen der Strukturfondsförderung (Areas of responsibilities of audit authorities in structural funds policy), Verwaltung & Management (VM), issue 3/2013; ISSN: 0947-9856
12. Bode, M., Prüfungsumfang und Bewertungssystematik von EU-Systemprüfungen (Audit scope and evaluation system of EU system audits), Zeitschrift Interne Revision (ZIR), issue 6/2012, ISSN: 0044-3816
13. Bode, M., Die Grundzüge von Systemprüfungen nach Art. 62 Abs. 1 lit. a VO (EG) 1083/2006 (Basic concepts of system audits according to Art. 62 (1) lit. a Regulation (EC) 1083/2006), Zeitschrift Interne Revision (ZIR), issue 4/2012, ISSN: 0044-3816
14. Bode, M., Financial Reporting und Enforcement als Mittel der Corporate Governance (Financial Reporting and Enforcement as means of Corporate Governance, Zeitschrift für Corporate Governance (ZCG), issue 4/2010, ISSN: 1862-8702
15. Bode, M., Anlässe einer Kaufpreisallokation bei Unternehmenstransaktionen unter steuerlichen Gesichtspunkten (Occations of a purchase price allocation under tax perspective), Steuern und Bilanzen (StuB), issue 7/2009, ISSN: 1615-8024
16. Gemeinhardt, J./ Bode, M., Änderungen bei der Bewertung von zu Handelszwecken erworbenen Finanzinstrumenten Vom Referenten- zum Regierungsentwurf des BilMoG: Zwei Schritte vor, ein Schritt zurück (Changes in the valuation in held for trading financial instruments according to the draft BILMOG-law – one step ahead and 2 steps back), Steuern und Bilanzen (StuB), issue 12/2008, ISSN: 1615-8024
17. Gemeinhardt, J./ Bode, M., Änderung bei der Bewertung von zu Handelszwecken erworbenen Finanzinstrumenten nach dem BilMOG-Entwurf (Changes in the valuation in held for trading financial instruments according to the draft BILMOG-law), Steuern und Bilanzen (StuB), issue 5/2008, ISSN: 1615-8024
18. Gemeinhardt, J./ Bode, M., Änderung bei der Bewertung von zu Handelszwecken erworbenen Finanzinstrumenten nach dem BilMOG-Entwurf (Changes in the valuation in held for trading financial instruments according to the draft BILMOG-law), Steuern und Bilanzen (StuB), issue 5/2008, ISSN: 1615-8024
