Nicole V.S. Ratzinger-Sakel

University of Hamburg

Full professor

Allende-Platz 1

Hamburg, 20146

Germany

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 13,664

SSRN RANKINGS

Top 13,664

in Total Papers Downloads

3,813

SSRN CITATIONS
Rank 25,006

SSRN RANKINGS

Top 25,006

in Total Papers Citations

8

CROSSREF CITATIONS

25

Scholarly Papers (12)

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 996 (23,989)
Citation 4

Abstract:

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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 833 (30,989)
Citation 3

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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 572 (51,226)
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 370 (87,093)

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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 294 (112,415)
Citation 4

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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 216 (153,554)
Citation 3

Abstract:

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Internal Audit Function, Auditing, National Cultures, Hofstede

7.

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 143 (220,496)
Citation 1

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internal auditing, external audit, assurance, consulting, reliance

8.

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 139 (225,576)

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

9.

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 136 (229,439)

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

10.

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

Number of pages: 44 Posted: 23 Dec 2019 Last Revised: 05 Jun 2020
Svenja Hillebrandt and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Downloads 57 (395,199)

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

11.

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 57 (395,199)

Abstract:

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

12.

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

Abstract:

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