Nicole V.S. Ratzinger‐Sakel

The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors

Annette G. Köhler, Nicole V.S. Ratzinger‐Sakel, Jochen Theis · Accounting in Europe · 2020 · 127 citations · Full text

Business, Accountancy, Finance +10

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Nicole V.S. Ratzinger‐Sakel, Sophie Audousset-Coulier, Jaana Kettunen et al. · Accounting in Europe · 2013 · 106 citations · Full text

Business, Accountancy, Accounting +17

Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects

Cédric Lesage, Nicole V.S. Ratzinger‐Sakel, Jaana Kettunen · European Accounting Review · 2016 · 81 citations

Business, Accountancy, Accounting +11

Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany

Nicole V.S. Ratzinger‐Sakel · Auditing A Journal of Practice & Theory · 2013 · 56 citations

Business, Accountancy, Accounting +15

Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality

Nicole V.S. Ratzinger‐Sakel, Martin Wolfgang Schönberger · Accounting in Europe · 2015 · 49 citations

Business, Accountancy, Accounting +17