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 · 123 citations · Full text

Auditing, Investment Professionals, Goodwill Impairment +12

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 · 101 citations · Full text

Auditing, Continuous Auditing, Securities Law +15

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 · 77 citations

Auditing, Continuous Auditing, Accounting +14

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

Auditor Fees, Continuous Auditing, Concern Reporting Decisions +20

Coordination challenges in implementing the three lines of defense model

Ulrich Bantleon, Anne d’Arcy, Marc Eulerich et al. · International Journal of Auditing · 2020 · 54 citations · Full text

Continuous Auditing, Engineering, Defence Technology +23