Prof. Nicole Ratzinger-SakelThe University of Hamburg is among the top universities for auditing
20 March 2026, by Denise Longe

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In the latest auditing ranking by Manager Magazin and the WGMB, the University of Hamburg has secured 12th place in Germany thanks to the professorship held by Prof. Nicole Ratzinger-Sakel.
Manager Magazin and the Scientific Society for Management and Consulting (WGMB) have recognised the best auditors and universities for auditing. In the 2026/27 ranking, Nicole Ratzinger-Sakel’s professorship – and thus the University of Hamburg – came 12th in Germany. The ranking is based on a survey of 80 medium-sized firms and 732 clients. In the 2024/25 ranking, it was still in 31st place. “It’s lovely to see that the passion my team and I put into training students in the field of auditing is also perceived so positively by external parties,” says the Professor of Auditing and Corporate Accounting.
To mark the award, Manager Magazin published an interview with her in its 20 March issue. In it, Ratzinger-Sakel explains what makes her teaching so special: “In our faculty, there is less traditional lecturing and more case studies. I incorporate the latest research findings into my lectures, invite examiners to the university as guest lecturers, and take students directly to the examination boards. This goes down very well.”
In addition, students also have the opportunity to meet industry representatives at special events. These might even include a festive dinner by the Alster. Thanks to the varied mix of course content, combining practice-oriented teaching and research, the subject of auditing – which is often perceived as rather dry – takes on a new appeal. The field of sustainability is also attracting a new generation of students.
A summary of all the study’s findings is also available at www.beste-wirtschaftspruefer.de. The special edition of Manager Magazin, “Germany’s Best Auditors 2026/27”, also provides in-depth insights into current trends and developments in the industry.
This content has been translated automatically.

