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Institute of Auditing and Accounting
InstituteOf Auditing and Accounting

Photo: UHH

Prof. Dr. Nicole V. S. Ratzinger-Sakel

portrait-nicole-ratzinger-sakel-fiona

Professor

Auditing and Accounting

Address

Universität Hamburg
Faculty of Business Administration
Auditing and Corporate Accounting
Moorweidenstr. 18
20148 Hamburg

Office

Room: 1027

Contact

Tel: +49 40 42838-4014
Fax: +49 40 4273-10930

Key aspects of activity

  • Audit market research, in particular audit and non-audit fees, the role of the auditor in various settings (including join audit), independence and auditor reporting
  • Audit quality research
  • Corporate Governance
  • Internal Auditing
  • Sustainability and Integrated Reporting

Secretary's office

Cornelia Hartwig
Assistant
Auditing and Corporate Accounting
Moorweidenstr. 18
20148 Hamburg
Room: 1035
Tel: +49 40 42838-4015
Fax: +49 40 4273-10930


CV

Academic Career

Memberships

Reviews

Publications

Articles in double-blind peer reviewed academic journals

Articles in peer reviewed practise oriented journals

Articles in further practise oriented journals

Further publications

Conference Presentations

Hillebrandt, S./Ratzinger-Sakel, N. V. S.(2021): Does audit client’s positive media attention matter: An investigation of audit quality and audit fees, 11th European Audit Research Network Symposium (EARNet) 2021, virtual.

Ratzinger-Sakel, N. V. S./Tiedemann, T. (2021): Fraud in Accounting and Audit Research (1926 – 2019) – A Bibliometric Analysis, Accounting History Review (AHR) Annual Conference 2021, virtual.

Hillebrandt, S./Ratzinger-Sakel, N. V. S. (2021): Changing the Audit Committee Chair: An Analysis of Potential Effects on Audit Quality and Audit Fees, 7th International Conference on CSR, Sustainability, Ethics and Governance 2021, virtual.

Hillebrandt, S./Ratzinger-Sakel, N. V. S.(2021): Does audit client’s positive media attention matter: An investigation of audit quality and audit fees, EAA Annual Congress, virtual.

Ratzinger-Sakel, N. V. S./Tiedemann, T. (2021): Fraud in Accounting and Audit Research (1926 – 2019) – A Bibliometric Analysis, 31st Audit & Assurance Conference (AAC) 2021, virtual.

Hillebrandt, S./Ratzinger-Sakel, N. V. S.(2021): Does audit client’s positive media attention matter: An investigation of audit quality and audit fees, 31st Audit & Assurance Conference (AAC) 2021, virtual.

Hillebrandt, S./Ratzinger-Sakel, N. V. S. (2020): Codetermination on the Audit Committee: An Analysis of Potential Effects on Audit Quality, 30th Audit & Assurance Conference (AAC) 2020, Edinburgh, Scotland.

Hillebrandt, S./Ratzinger-Sakel, N. V. S. (2020): Codetermination on the Audit Committee: An Analysis of Potential Effects on Audit Quality, 7th International Conference on CSR, Sustainability, Ethics and Governance 2020, Lisbon, Portugal (canceled).

Hillebrandt, S./Ratzinger-Sakel, N. V. S. (2020): Codetermination on the Audit Committee: An Analysis of Potential Effects on Audit Quality, Inaugural Auditing and Assurance for Listed and Non-Listed Entities Conference (AALNEC) 2020, Melbourne, Australia.

Baumann, M. F./Ratzinger-Sakel, N. V. S./Tiedemann, T. (2020): Pricing Strategies of Big4 and Non-Big4 Auditors in the Light of Audit Tendering, 2nd Swiss Accounting Research Alpine Camp (SARAC) 2020, Andermatt, Switzerland.

Baumann, M. F./Ratzinger-Sakel, N. V. S./Tiedemann, T. (2019): Pricing Strategies of Big4 and Non-Big4 Auditors in the Light of Audit Tendering, 10th European Audit Research Network Symposium (EARNet) 2019, Parma, Italy.

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2018): Audit Firm Alumni in Audit Committees: An Analysis of the Time Dependence of Alumni Effects on Audit Quality and Audit Fees, ACA Symposium 2018, St. Gallen, Switzerland.

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2018): Do Auditor Ratification Results Matter to Auditors? – First Evidence from a Mandatory Ratification Setting, 24th Annual International Symposium on Audit Research (ISAR 2018), Maastricht, Netherlands.

Ratzinger-Sakel, N. V. S./Theis, J. C. (2018): Does considering key audit matters affect auditor judgment performance?, EAA Annual Congress, Milan, Italy.

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2018): Do Auditor Ratification Results Matter to Auditors? – First Evidence from a Mandatory Ratification Setting, Annual Accounting Conference 2018, Berlin, February.

Ratzinger-Sakel, N. V. S./ Theis, J. C. (2018): Does considering key audit matters affect auditor judgment performance? American Accounting Association Audit Section Midyear Meeting (AAA MYM 2018), Portland, Oregon, USA, January.

Ratzinger-Sakel, N. V. S./ Theis, J. C. (2018): Does considering key audit matters affect auditor judgment performance? Hawaiian Accounting Research Conference 2018 (HARC 2018), Honolulu, Hawaii, January.

Ratzinger-Sakel, N. V.  S./Theis, J. C. (2017): Does Considering Key Audit Matters Affect Auditor Judgment Performance?, 23rd Annual International Symposium on Audit Research (ISAR 2017), Sydney, Australia.

Eulerich, M./Ratzinger-Sakel, N. V. S. (2017): The Effects of Cultural Dimension on the Internal Audit Function – A Worldwide Comparison of Internal Audit Characteristics, AAA Audit Section Midyear Meeting, Miami, Florida, USA, January.

Köhler, A. G./Ratzinger-Sakel, N. V. S./Theis, J. C. (2016): Does the reporting of key audit matters affect the auditor’s report communicative value? Experimental evidence from investment professionals, 22nd Annual International Symposium on Audit Research (ISAR 2016), Singapore, June.

Köhler, A. G./Ratzinger-Sakel, N. V. S./Theis, J. C. (2016): Does the reporting of key audit matters affect the auditor’s report communicative value? Experimental evidence from investment professionals, 78. Jahrestagung des VHB, München, Mai.

Köhler, A. G./Ratzinger-Sakel, N. V. S./Theis, J. C. (2016): Does the reporting of key audit matters affect the auditor’s report communicative value? Experimental evidence from investment professionals, AAA Midyear Meeting, Scottsdale, Arizona, January.

Eulerich, M./Ratzinger-Sakel, N. V. S. (2016): What Drives the Extent to Which External Auditors Use the Work of Internal Auditors? Empirical evidence from the perspective of chief audit executives, AAA Midyear Meeting, Scottsdale, Arizona, January.

Ratzinger-Sakel, N. V. S. /Schönberger, M. W. (2015): The impact of auditor brand name on auditor remuneration in light of the credence nature of auditing, AAA Annual Meeting, Chicago, Illinois, August.

Ratzinger-Sakel, N. V. S. /Schönberger, M. W. (2015): Audit pricing and non-audit services in the German private client segment – The impact of the credence nature of auditing, AAA Midyear Meeting, Miami, Florida, USA, January.

Köhler, A. G./Ratzinger-Sakel, N. V. S. (2014): Die relative Verhandlungsmacht von Abschlussprüfer und Mandantenunternehmen vor dem Hintergrund der aktuellen Regulierungsdiskussion, 9. Symposium der Universität Potsdam „Theorie und Praxis der Wirtschaftsprüfung“, Potsdam, Juni.

Köhler, A. G./Ratzinger-Sakel, N. V. S. (2014): Relative Bargaining Power in Light of the Current Debate on Audit Market Regulation, Audit&Assurance Conference, Birmingham, U.K., Mai.

Köhler, A. G./Ratzinger-Sakel, N. V. S. (2014): Relative Bargaining Power in Light of the Current Debate on Audit Market Regulation, EAA Annual Congress, Tallinn, Estland, Mai.

Köhler, A. G./Ratzinger-Sakel, N. V. S. (2014): Relative Bargaining Power in Light of the Current Debate on Audit Market Regulation, invited for presentation at Maastricht University, The Netherlands, April 2014.

Köhler, A. G./Ratzinger-Sakel, N. V. S. (2014): Auditors’ and Clients’ Bargaining Power in Light of the Current Debate on Audit Market Regulation, American Accounting Association (AAA), Midyear Conference, Audit Section, San Antonio, Texas, USA, Januar.

Ratzinger-Sakel, N. V. S./Audousset-Coulier, S./Kettunen, J./Lesage, C. (2013): Joint Audit: Issues and Challenges for Researchers and Policy-makers, 7th European Audit Research Network Symposium (EARNet), Trier, Germany, September.

Ratzinger-Sakel, N. V. S./ Yoon, S. W./ Gray, G. L. (2013): Three Decades of Major Audit Overseer Reports: Implications for the Audit Profession and Audit Research, American Accounting Association (AAA) Annual Meeting, Anaheim, California, August.

Ratzinger-Sakel, N. V. S./Audousset-Coulier, S./Kettunen, J./Lesage, C. (2013): Joint Audit: Issues and Challenges for Researchers and Policy-makers, American Accounting Association (AAA) Annual Meeting, Anaheim, California, August.

Ratzinger-Sakel, N. V. S./Audousset-Coulier, S./Kettunen, J./Lesage, C. (2013): What do we know about joint audit? Issues and challenges for researchers and policy makers, Audit&Assurance Conference, Cambridge, U.K., Mai 2013.

Lesage, C./Ratzinger-Sakel, N. V. S./Kettunen, J. (2013), Struggel over joint audit: on behalf of the public interest? American Accounting Association (AAA), Midyear Conference, Audit Section, New Orleans, Louisiana, USA.

Ratzinger, N. V. S./Gray, G. L. (2013), Contrasting Recommendations of the Advisory Committee on the Audit Profession to Existing Audit Research: Research Gaps and Opportunities, American Accounting Association (AAA), Midyear Conference, Audit Section, New Orleans, Louisiana, USA.

Lesage, C./Ratzinger-Sakel, N. V. S./Kettunen, J. (2012), Struggel over joint audit: on behalf of the public interest? EIASM 4th Workshop on Audit Quality 2012, Santa Margherita Ligure, Italien, September.

Lesage, C./Ratzinger-Sakel, N. V. S./Kettunen, J. (2012), Struggel over joint audit: on behalf of the public interest?, American Accounting Association (AAA) Annual Meeting, Washington, D.C., USA, August.

Lesage, C./Ratzinger-Sakel, N. V. S./Kettunen, J. (2012), Is joint audit good or bad? Efficiency perspective evidence from three European countries, Audit & Assurance Conference, London, UK, May.

Lesage, C./Ratzinger-Sakel, N. V. S./Kettunen, J. (2011), Is joint audit good or bad? Efficiency perspective evidence from three European countries, Conference on Audit Market Structure, Competition and Quality, Leuven, Belgium, September.

Ratzinger-Sakel, N. V. S. (2011), Auditors’ Discretionary Scope of Action – German Evidence from Audit and Non-audit Fees and Going Concern Emphasis of Matter Paragraphs, 6th European Audit Research Network Symposium (EARNet), Bergen, Norway, September.

Ratzinger, N. V. S./Gray, G. L. (2011), Contrasting Recommendations of the Advisory Committee on the Audit Profession to Existing Audit Research: Research Gaps and Opportunities, American Accounting Association (AAA) Annual Meeting, Denver, Colorado, USA, August.

Ratzinger, N. V. S./Gray, G. L. (2011), Contrasting Recommendations of the Advisory Committee on the Audit Profession to Existing Audit Research: Research Gaps and Opportunities, ISAR International Symposium on Audit Research, Québec, Kanada, June.

Ratzinger, N. V. S. (2011), Auditors’ Discretionary Scope of Action – German Evidence from Audit and Non-audit Fees and Going Concern Emphasis of Matter Paragraphs, AFC Congress, Montpellier, France, May.

Ratzinger, N. V. S./Gray, G. L. (2011), Contrasting Recommendations of the Advisory Committee on the Audit Profession to Existing Audit Research: Research Gaps and Opportunities, EAA Annual Congress, Rom, Italien, April.

Ratzinger, N. V. S./Gray, G. L. (2011), Questions Audit Overseers Ask and Questions Audit Researchers Ask: An Explanatory Gap Analysis, American Accounting Association (AAA) Midyear Conference, Audit Section, Albuquerque, New Mexico, USA, Januar.

Ratzinger, N. V. S.  (2010), Do Auditors use their Discretionary Scope of Action? German Evidence from Audit and Non-audit Fees and Auditors Reports containing a Going Concern Emphasis of Matter Paragraph, EIASM 3rd Workshop on Audit Quality 2010, Bellagio, Italien, Oktober.

Köhler, A. G./Ratzinger, N. V. S. (2009), Audit and Non-audit Fees – Empirical Results in Germany from 2005 to 2007, 5. EARNet Symposium, Valencia, Spanien, Oktober.