Annalena Kaakschlief, M.Sc.

Research Associate
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Publications
Kaakschlief, A./Ratzinger-Sakel, N. V. S. (2026): Going Concern ohne wesentliche Unsicherheit gemäß ISA 570 (Revised 2024), in: Die Wirtschaftsprüfung, Vol. 79(9), S. 527-535 (VHB-JOURQUAL-Ranking 2024: C).
Ratzinger-Sakel, N.V.S./Teucher, C./Kaakschlief, A. (2025): Die Qualität der Finanzberichterstattung aus Sicht der Wissenschaft, in : Buhleier, C. et al. (Hrsg.): Der Prüfungsausschuss des Aufsichtsrates, 5. Aufl., Schäffer-Poeschel-Verlag (Forthcoming).
Kaakschlief, A./Fabian, J./Brüske, L.-E. (2025): Reporting on Biodiversity – Previous Reporting Practices and Disclosure Requirements in Accordance with ESRS E4, in: Theis, J. (Hrsg.) (2024): Sustainability Reporting – Practical Information and Case Studies, 1. Aufl., IDW-Verlag.
Conference Presentations
Kaakschlief, A./Teucher, C./Ratzinger-Sakel, N. V. S. (2026): Key Audit Matters and their Specific Audit Procedures - What Audit Reports Tell us about Audit Quality at the Account and Entity Level, 48th Annual Congress of the European Accounting Association (EAA), Prague, Czech Republic.
Kaakschlief, A./Teucher, C./Ratzinger-Sakel, N. V. S. (2026): Key Audit Matters and their Specific Audit Procedures - What Audit Reports Tell us about Audit Quality at the Account and Entity Level, 85th Verband der Hochschullehrerinnen und Hochschullehrer für Betriebswirtschaft e.V. (VHB) Tagung, Göttingen, Germany.
Working Paper
Kaakschlief, A./Teucher, C./Ratzinger-Sakel, N. V. S. (2025): Key Audit Matters and their Specific Audit Procedures - What Audit Reports Tell us about Audit Quality at the Account and Entity Level, Working Paper, Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5168223