Nicole VS Ratzinger-Sakel

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Nicole Vera Stephanie Ratzinger-Sakel (born March 1, 1981 in Munich ) is a German economist and professor of business administration. She holds the professorship for auditing and corporate accounting at the Institute for Auditing and Taxation at the Faculty of Business Administration at the University of Hamburg .

Life

Ratzinger -Sakel, born Ratzinger, at the studied from October 2002 to March 2008 University of Ulm in Degree Business Mathematics and earned her degree in June 2008 with the diploma .

From May 2008 to December 2010 she was a doctoral candidate at the Institute for Accounting and Auditing with Kai-Uwe Marten at the University of Ulm.

In December 2010, Ratzinger-Sakel completed her doctoral procedure with “ summa cum laude ”. From January 2011 to April 2015 she worked as a research assistant and post-doctoral candidate at the Institute for Accounting and Auditing with Kai-Uwe Marten at the University of Ulm.

In April 2015, Ratzinger-Sakel completed the habilitation process and received the Venia Legendi for business administration. From January 2012 to May 2012 she was a visiting scholar at Bentley University , Waltham, USA , at the invitation of Jean Bedard , and she gave the course “Accounting Research and Policy Formulation” there.

From October 2014 to September 2015 Nicole Ratzinger-Sakel took over the position of professor for international management , accounting and auditing at the Justus-Liebig-Universität Gießen (JLU).

In October 2015, she accepted a professorship for auditing and corporate accounting at the University of Hamburg. In January 2016, Ratzinger-Sakel turned down an offer for the W3 professorship for business administration, in particular corporate governance , auditing and accounting at the Ruhr-Universität Bochum .

Since April 2016 she has held the W3 professorship for auditing and corporate accounting at the University of Hamburg.

Memberships

Nicole Ratzinger-Sakel is a member of the following organizations and institutions:

  • since March 2012 member of the editorial board of the New Accountant Journal, International Edition
  • since July 2016 member of the editorial board of the Managerial Auditing Journal
  • American Accounting Association
  • European Accounting Association

Expert activities

Ratzinger-Sakel is a reviewer for national and international journals such as:

Research priorities

Her main research interests include audit market research, in particular audit and non-audit fees, the role of the auditor in various settings (including joint audits), the auditor's independence and reporting behavior, audit quality research as well as sustainability and integrated reporting.

Fonts (selection)

  • Examination and non-examination fees in Germany. Empirical analyzes of capital market oriented companies. 2010 (At the same time: Ulm University, dissertation, 2010).
  • Current issues in audit market research, with special consideration of the reporting behavior and the independence of the auditor, the audit quality and joint audits. 2014 (At the same time: Ulm University, Habilitation, 2014).

See also

Web links

Individual evidence

  1. a b c d e Profile of Nicole VS Ratzinger-Sakel on the website of the University of Hamburg. Retrieved October 25, 2018 .