معرفی
Nicole VS Ratzinger-Sakel is a Professor of Auditing and Corporate Accounting at the University of Hamburg Business School. Her research focuses on audit market dynamics, including audit/non-audit fees, auditor independence, corporate governance, and sustainability reporting. She has held leadership roles such as Prodekanin für Forschung und Nachwuchsförderung (2022–2025) and serves on editorial boards for journals like the International Journal of Auditing and Managerial Auditing Journal.
- Education: Diplom in Wirtschaftsmathematik (University of Ulm, 2008), PhD (summa cum laude, University of Ulm, 2010), Habilitation (University of Ulm, 2015).
Her research explores audit quality, key audit matters (KAM), joint audits, and internal audit functions. She investigates how regulatory frameworks, cultural dimensions, and organizational structures impact auditor behavior and reporting. Her work bridges academic insights with practical audit challenges, addressing gaps in transparency and professional integration.
Recent publications analyze auditor ratification, internal-external audit coordination, and fraud detection trends in auditing. She actively contributes to policy debates through memberships in committees like the IDW Hauptfachausschuss and the IESBA Stakeholder Advisory Council.
