Nicole V.S. Ratzinger-Sakel

University of Hamburg

Full professor

Allende-Platz 1

Hamburg, 20146

Germany

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 8,377

SSRN RANKINGS

Top 8,377

in Total Papers Downloads

5,650

SSRN CITATIONS
Rank 23,781

SSRN RANKINGS

Top 23,781

in Total Papers Citations

5

CROSSREF CITATIONS

27

Scholarly Papers (12)

1.

The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors

Number of pages: 63 Posted: 14 Sep 2016
Annette Köhler, Nicole V.S. Ratzinger-Sakel and Jochen Theis
University of Duisburg-Essen, University of Hamburg and University of Southern Denmark
Downloads 2,132 (6,812)
Citation 6

Abstract:

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improved auditor’s report, key audit matters, communicative value, trust model

2.

Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries

CAAA Annual Conference 2012
Number of pages: 52 Posted: 11 Jan 2012
Cédric Lesage, Nicole V.S. Ratzinger-Sakel and Jaana Maria Kettunen
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Downloads 950 (24,354)
Citation 4

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joint audit, new institutional economics, fees, accruals, audit quality

3.

Does Considering Key Audit Matters Affect Auditor Judgment Performance?

Corporate Ownership & Control / Volume 17, Issue 1, Autumn 2019 (Special Issue)
Number of pages: 15 Posted: 19 Jul 2017 Last Revised: 06 Dec 2019
Nicole V.S. Ratzinger-Sakel and Jochen Theis
University of Hamburg and University of Southern Denmark
Downloads 735 (35,120)
Citation 3

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key audit matters, client pressure, auditor judgment performance, motivated reasoning, goal commitment, moral licensing

4.

Struggle Over Joint Audit: On Behalf of Public Interest?

Number of pages: 49 Posted: 17 Nov 2012
Cédric Lesage, Nicole V.S. Ratzinger-Sakel and Jaana Maria Kettunen
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Downloads 550 (51,217)
Citation 7

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joint audit, economic regulation, fees, accruals, audit quality

5.

Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap On Auditor Independence and Audit Quality

Accounting in Europe, a Journal of the European Accounting Association, Forthcoming
Number of pages: 37 Posted: 27 Mar 2015
Nicole V.S. Ratzinger-Sakel and Martin Schoenberger
University of Hamburg and Ulm University
Downloads 363 (84,916)

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audit quality, auditor independence, audit market regulation, auditor remuneration, non-audit services

6.

Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics

Schmalenbach Business Review, Vol. 64, October 2012, pp. 281-307
Number of pages: 27 Posted: 01 Dec 2012
Annette G. Köhler and Nicole V.S. Ratzinger-Sakel
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management and University of Hamburg
Downloads 281 (112,667)
Citation 2

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Auditor Change, Audit Fees, Auditor Independence, Audit Market Segment, Non-Audit Fees

7.

The Effects of Cultural Dimension on the Internal Audit Function - A Worldwide Comparison of Internal Audit Characteristics

Number of pages: 25 Posted: 16 Oct 2017 Last Revised: 19 Oct 2017
Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 201 (157,159)
Citation 2

Abstract:

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Internal Audit Function, Auditing, National Cultures, Hofstede

8.

How Assurance- and Advisory-Related Purposes of Internal Auditing Influence the Cooperation With the External Auditor Empirical Evidence From Two Perspectives: Internal and External Auditors

Number of pages: 26 Posted: 31 Mar 2018
Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 128 (232,131)
Citation 1

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internal auditing, external audit, assurance, consulting, reliance

9.

Votes Against Auditor Ratification and Audit Pricing – Evidence from a Mandatory and Binding Ratification Setting

Number of pages: 45 Posted: 28 Sep 2017 Last Revised: 20 Dec 2019
Matthias Baumann, Nicole V.S. Ratzinger-Sakel and Christoph Teucher
University of Hamburg, University of Hamburg and University of Hamburg
Downloads 123 (239,170)

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mandatory shareholder ratification of auditors; audit fees; audit quality; audit regulation

10.

Pricing Strategies of Big4 and Non-Big4 Auditors in the Light of Audit Tendering

Number of pages: 45 Posted: 18 Mar 2019 Last Revised: 16 Dec 2019
Matthias Baumann, Nicole V.S. Ratzinger-Sakel and Thorben Tiedemann
University of Hamburg, University of Hamburg and University of Hamburg
Downloads 110 (257,829)

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audit tendering, audit pricing strategies, audit fees, audit regulation

11.

Audit Partner Signature Disclosure Effects on Non-Professional Investors’ Credibility Assessments and Liability Perceptions

Number of pages: 41 Posted: 29 Aug 2019
Julia K. M. Schlueter and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Downloads 42 (436,632)

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audit opinion credibility, audit partner liability, audit partner signature, heuristic cues, disclosure

12.

Codetermination on the Audit Committee: An Analysis of Potential Effects on Audit Quality

Number of pages: 33 Posted: 23 Dec 2019
Svenja Hillebrandt and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Downloads 35 (466,363)

Abstract:

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codetermination, employee representation, audit committee, audit quality, corporate governance, abnormal accruals