Nicole V.S. Ratzinger-Sakel

University of Hamburg

Full professor

Allende-Platz 1

Hamburg, 20146

Germany

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

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 Duisburg-Essen
Downloads 1,707 (9,214)

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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 913 (24,183)

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

3.

Does Considering Key Audit Matters Affect Auditor Judgment Performance?

Number of pages: 45 Posted: 19 Jul 2017 Last Revised: 02 Feb 2018
Nicole V.S. Ratzinger-Sakel and Jochen Theis
University of Hamburg and University of Duisburg-Essen
Downloads 580 (44,964)

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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 533 (50,075)

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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 357 (81,462)

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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 270 (110,770)

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

7.

Audit Firm Alumni in Audit Committees: An Analysis of the Time Dependence of Alumni Effects on Audit Quality and Audit Fees

Number of pages: 42 Posted: 21 Mar 2017 Last Revised: 04 Apr 2019
Matthias Baumann and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Downloads 244 (122,979)

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audit firm alumni, time dependence of alumni effects, audit committee, cooling-off periods, audit quality, audit fees, Germany, corporate governance, abnormal accruals, earnings benchmark test

8.

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 169 (173,524)

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Internal Audit Function, Auditing, National Cultures, Hofstede

9.

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 97 (265,668)

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internal auditing, external audit, assurance, consulting, reliance

10.

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

Number of pages: 38 Posted: 28 Sep 2017 Last Revised: 08 Feb 2019
Matthias Baumann and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Downloads 83 (293,074)

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

11.

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

Number of pages: 40 Posted: 18 Mar 2019
Matthias Baumann, Nicole V.S. Ratzinger-Sakel and Thorben Tiedemann
University of Hamburg, University of Hamburg and University of Hamburg
Downloads 57

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