д-р Марсел Боде

д-р Марсел Боде

Д-р Марсел Боде е одитор в Европейската сметна палата в Люксембург. Преди това работи в Европейската комисия, в две банки, както и в една от четирите най-големи одиторски компании и притежава ценната комбинация от национален и международен дългогодишен опит в областта на одита в частния и публичния сектор. Освен това, Марсел Боде е бил представител на Германия в групата на одиторите по програмата на Европейския съюз „Interreg CENTRAL EUROPE“.

Марсел Боде е завършил университети в Германия и Испания и притежава три академични магистърски степени по бизнес администрация (основен фокус одит, данъчно облагане, финансов мениджмънт), мениджмънт (основен акцент върху стратегическото управление и маркетинг мениджмънта) и икономика (фокус върху международния бизнес и икономика ). В хода на своята професионална кариера той получава три международно признати професионални квалификации в областта на одита на място и проучването на измами. Д-р Боде е член на Института за вътрешен одит (IIA) в Люксембург и Асоциацията на сертифицираните експерти по разкриване на измами (ACFE).

Д-р Боде е търсен лектор за участие в международни конференции.

Изследователските му интереси са предимно в областта на финансовите одити, прилагането на изискванията за съответствие, системите за управление и контрол, както и управленските структури в контекста на политиките на ЕС. Автор е на две монографии: “Financial Implications and Effectiveness of National Audit Authorities’ Tasks in the Framework of the European Union’s Cohesion Policy” (2020) и “Practice of error communication in financial reporting and corporate governance – an empirical analysis of errors in financial reporting of capital market oriented companies” (2009). Д-р Боде има и редица публикации в реномирани академични списания.

Избрани публикации

      1. Bode, M., Systemprüfungen in der Kohäsionspolitik der EU – eine Retrospektive auf die Programmperiode 2007-2013 (system audits in the EU’s Cohesion Policy – a restrospective view on the programming period 2007-2013), accepted for publication Wissenschaftlicher Verlag Berlin (WVB), 2021, ISBN: 978-3961382873

      2. Bode, M., Financial Implications and Effectiveness of National Audit Authorities’ Tasks in the Framework of the European Union’s Cohesion Policy, Wissenschaftlicher Verlag Berlin (WVB), 2020, ISBN: 978-3961381883

      3. Bode, M., Praxis der Fehlerkommunikation in der Rechnungslegung und Corporate Governance: Eine empirische Untersuchung von Fehlern in der Rechnungslegung kapitalmarktorientierter Unternehmen (Practise of error communication in financial reporting and corporate governance – an empirical analysis of errors in financial reporting of capital market oriented companies), VDM Verlag, 2009, ISBN: 978-3639151084

      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

      1. Bode, M., The long and stony road to a PhD – doing a research project on governance structure in cohesion policy, ECA Journal, issue 2/2020, ISSN: 1831-449X

      1. Bode, M., Finanzielle Auswirkungen und Wirksamkeit der Aufgaben der nationalen Prüfbehörden im Rahmen der Kohäsionspolitik der Europäischen Union (Financial Implications and Effectiveness of National Audit Authorities’ Tasks in the Framework of the European Union’s Cohesion Policy), University of Applied Sciences Schmalkalden/Germany, Faculty of Business and Economics, Module on Regional Policy, July 2020

      1. Bode, M., Der lange Weg zurück in die Eichsfelder Heimat (The long way back to Homeland Eichsfeld), Eichsfelder Heimatzeitschrift (EHZ), ISSN 1611-1648