Nicole V.S. Ratzinger-Sakel

University of Hamburg

Full professor

Allende-Platz 1

Hamburg, 20146

Germany

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 12,835

SSRN RANKINGS

Top 12,835

in Total Papers Downloads

4,695

SSRN CITATIONS
Rank 24,305

SSRN RANKINGS

Top 24,305

in Total Papers Citations

10

CROSSREF CITATIONS

30

Scholarly Papers (16)

1.

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 1,104 (24,040)
Citation 4

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

2.

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 947 (29,947)
Citation 4

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

3.

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 641 (50,942)
Citation 7

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

4.

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 405 (89,655)
Citation 3

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

5.

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 305 (123,032)
Citation 5

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

6.

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 270 (139,719)
Citation 5

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Internal Audit Function, Auditing, National Cultures, Hofstede

7.

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

Number of pages: 46 Posted: 18 Mar 2019 Last Revised: 09 Apr 2020
Matthias Baumann, Nicole V.S. Ratzinger-Sakel and Thorben Tiedemann
University of Hamburg, University of Hamburg and University of Hamburg
Downloads 236 (159,611)
Citation 1

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

8.

The Effect of the Internal Audit Function’s Assurance Versus Advisory Focus on the External Auditor’s Reliance Decision

Number of pages: 45 Posted: 31 Mar 2018 Last Revised: 21 Aug 2020
Dereck Barr-Pulliam, Marc Eulerich and Nicole V.S. Ratzinger-Sakel
University of Louisville, University of Duisburg-Essen, Mercator School of Management and University of Hamburg
Downloads 185 (200,223)
Citation 2

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internal auditing, external audit, assurance, consulting, reliance

9.

Relevance and Consequences of Votes against Auditor Ratification – Evidence from a Mandatory and Binding Ratification Setting

Number of pages: 46 Posted: 28 Sep 2017 Last Revised: 29 Jan 2021
Matthias Baumann, Nicole V.S. Ratzinger-Sakel and Christoph Teucher
University of Hamburg, University of Hamburg and University of Hamburg
Downloads 167 (218,685)

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auditor ratification; shareholder dissent; audit fees; audit service quality; audit regulation

10.

Fraud in Accounting and Audit Research (1926 – 2019) – A Bibliometric Analysis

Number of pages: 66 Posted: 22 Mar 2021
Nicole V.S. Ratzinger-Sakel and Thorben Tiedemann
University of Hamburg and University of Hamburg
Downloads 134 (264,759)

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fraud, accounting, auditing, bibliometrics, co-citation analysis, social network analysis

11.

Does Audit Client’s Positive Media Attention Matter: An Investigation of Audit Quality and Audit Fees

Number of pages: 35 Posted: 05 Mar 2021
Svenja Hillebrandt, Nicole V.S. Ratzinger-Sakel and Glen Gray
University of Hamburg, University of Hamburg and affiliation not provided to SSRN
Downloads 116 (291,151)

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audit quality, audit fees, media attention, positive media, audit client characteristics, auditor independence

12.

Voluntary Audit Partner Signature Disclosure – Effects on Credibility Assessments and Liability Perceptions

Number of pages: 55 Posted: 29 Aug 2019 Last Revised: 18 May 2020
Julia K. M. Schlueter and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Downloads 77 (378,290)

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

13.

Changing the Audit Committee Chair: An Analysis of Potential Effects on Audit Quality and Audit Fees

Number of pages: 25 Posted: 23 Apr 2021
Svenja Hillebrandt and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Downloads 72 (392,749)

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audit committee chair, audit committee chair changes, audit committee, audit quality, audit fees, corporate governance, abnormal accruals

14.

Coordination Challenges in Implementing the Three Lines of Defense Model

Number of pages: 39 Posted: 10 Sep 2020
Hochschule Offenburg, Vienna University of Economics and Business, University of Duisburg-Essen, Mercator School of Management, University of Rostock, University of Stuttgart and University of Hamburg
Downloads 36 (531,868)
Citation 1

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Three Lines of Defense Model, Governance Framework, Internal Auditor, Internal Auditing Function, Chief Audit Executive, Combined Assurance

15.

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

International Journal of Auditing (forthcoming)
Posted: 23 Dec 2019 Last Revised: 02 Nov 2020
Svenja Hillebrandt and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg

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

16.

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

Accounting in Europe, forthcoming (published online)
Posted: 14 Sep 2016 Last Revised: 19 May 2020
Annette Köhler, Nicole V.S. Ratzinger-Sakel and Jochen Theis
University of Duisburg-Essen, University of Hamburg and University of Southern Denmark

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