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Codetermination on the audit committee : An analysis of potential effects on audit quality

Hillebrandt, Svenja; Ratzinger-Sakel, Nicole V. S. - In: International Journal of Auditing 25 (2021) 2, pp. 283-302

Persistent link: https://www.econbiz.de/10012537437

Nudging auditors' unconscious to improve performance on an accounting estimate task

Nolder, Christine J.; Ratzinger-Sakel, Nicole V. S.; … - In: International Journal of Auditing 26 (2021) 2, pp. 78-93

Persistent link: https://www.econbiz.de/10012809716

Coordination challenges in implementing the three lines of defense model

Bantleon, Ulrich; D'Arcy, Anne; Ratzinger-Sakel, Nicole … - In: International Journal of Auditing 25 (2020) 1, pp. 59-74

Persistent link: https://www.econbiz.de/10012409093

Fraud in accounting and audit research (1926-2019) : a bibliometric analysis

Ratzinger-Sakel, Nicole V. S.; Tiedemann, Thorben - In: Accounting history review 32 (2022) 2/3, pp. 97-143

Persistent link: https://www.econbiz.de/10014235248

Moving toward a learned profession and purposeful integration : quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities

Ratzinger-Sakel, Nicole V. S.; Gray, Glen L. - In: Journal of accounting literature : the official journal … 35 (2015), pp. 77-103

Persistent link: https://www.econbiz.de/10011811328

The effects of key audit matters on the auditor's report's communicative value : experimental evidence from investment professionals and non-professional investors

Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S.; … - In: Accounting in Europe 17 (2020) 2, pp. 105-128

Persistent link: https://www.econbiz.de/10012256401

The effect of the internal audit function's perceived assurance versus advisory purpose on the external auditor's reliance decision

Barr-Pulliam, Dereck; Eulerich, Marc; Ratzinger-Sakel, … - In: Managerial auditing journal 39 (2024) 2, pp. 138-165

Persistent link: https://www.econbiz.de/10014473519

Nudging auditors' unconscious to improve performance on an accounting estimate task

Nolder, Christine J.; Ratzinger-Sakel, Nicole V. S.; … - In: International journal of auditing : IJA 26 (2022) 2, pp. 78-93

Persistent link: https://www.econbiz.de/10013184286

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

Ratzinger-Sakel, Nicole V. S.; Audousset-Coulier, Sophie; … - In: Accounting in Europe 10 (2013) 2, pp. 175-199

<title>Abstract</title>The publication of the European Commission Green Paper, 'Audit Policy: Lessons from the Crisis' in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing...

Persistent link: https://www.econbiz.de/10010974060

Interlingual translation of the international financial reporting standards as institutional work

Kettunen, Jaana - In: Accounting, organizations and society : an … 56 (2017), pp. 38-54

Persistent link: https://www.econbiz.de/10011699172