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Institute of Auditing and Accounting
InstituteOf Auditing and Accounting

Photo: UHH

Research

The research focus of the professorship includes:

  • Audit market research, especially audit and non-audit fees, the role of auditors in various settings (e.g., joint audits), auditor independence, and reporting behavior
  • Audit quality research
  • Sustainability and integrated reporting

Since January 2022, Prof. Dr. Ratzinger-Sakel has been a member of the Editorial Board of the "International Journal of Auditing".

Publications of Prof. Dr. Ratzinger-Sakel