Zobrazeno 1 - 10 of 32 pro vyhledávání: '"Nicole V.S. Ratzinger-Sakel"'
1
Coordination challenges in implementing the three lines of defense model
Autor: Burkhard Pedell, Ulrich Bantleon, Marc Eulerich, Anja Hucke, Nicole V.S. Ratzinger-Sakel, Anne d'Arcy
Publikováno v: International Journal of Auditing. 25(1):59-74
The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Witho
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c2f25e81e79e56dd4140c6958228e9f3
https://doi.org/10.1111/ijau.12201
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4
Does considering key audit matters affect auditor judgment performance?
Autor: Nicole V.S. Ratzinger-Sakel, Jochen Theis
Publikováno v: Corporate Ownership and Control. 17:196-210
This study examines the impact of considering key audit matters (KAM) on auditor judgment performance. This study uses a 2×2 between-subjects experiment based on a goodwill impairment testing case with 73 auditors. The two independent variables KAM
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3244305d155f908c9eb3776be7c5fb07
https://doi.org/10.22495/cocv17i1siart4
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5
Changing the Audit Committee Chair: An Analysis of Potential Effects on Audit Quality and Audit Fees
Autor: Svenja Hillebrandt, Nicole V.S. Ratzinger-Sakel
Publikováno v: SSRN Electronic Journal.
This paper examines the association between changes of the audit committee (AC) chair on audit quality and audit fees. We find that changes of the AC chair are negatively associated with audit quality. This finding indicates that firm-specific knowle
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ff4b50fb13ae56c7e9a13e014b04658a
https://doi.org/10.2139/ssrn.3832072
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6
Fraud in Accounting and Audit Research (1926 – 2019) – A Bibliometric Analysis
Autor: Nicole V.S. Ratzinger-Sakel, Thorben Tiedemann
Publikováno v: SSRN Electronic Journal.
Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly fragmented a
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::32f0c1804d4a870c87f83589dc8bc2a8
https://doi.org/10.2139/ssrn.3798695
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7
Does Audit Client’s Positive Media Attention Matter: An Investigation of Audit Quality and Audit Fees
Autor: Nicole V.S. Ratzinger-Sakel, Svenja Hillebrandt, Glen L. Gray
Publikováno v: SSRN Electronic Journal.
This paper empirically investigates whether audit quality and audit fees differ for audit clients receiving positive media attention. Specifically, we use the Wall Street Journal's top 250 ranking of best-managed companies to investigate the impact o
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cff0f9502204a40db8047ea229bae0e7
https://doi.org/10.2139/ssrn.3737361
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8
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value : Experimental Evidence from Investment Professionals and Non-professional Investors
Autor: Nicole V.S. Ratzinger-Sakel, Jochen Theis, Annette G. Köhler
Publikováno v: Koehler, A, Ratzinger-Sakel, N & Theis, J 2020, ' The effects of key audit matters on the auditor’s report’s communicative value? Experimental evidence from investment professionals and non-professional investors ', Accounting in Europe, vol. 17, no. 2, pp. 105-128 . https://doi.org/10.1080/17449480.2020.1726420
We investigate the effect of key audit matters (KAM) in the auditor’s report as required by the new ISA 701. We consider investment professionals and non-professional investors in our experiments, in which we test the communicative value of a KAM s
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5d21fbe7613a7ec9019406274a545eb3
https://findresearcher.sdu.dk:8443/ws/files/172895306/Koehler_Ratzinger_Sakel_Theis_2020_accepted_manuscript.pdf
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9
The impact of auditor brand name on auditor remuneration in a large private client segment
Autor: Martin W. Schönberger, Nicole V.S. Ratzinger-Sakel
Publikováno v: International Journal of Auditing. 22:536-553
The purpose of this study is to investigate the impact of auditor reputation and nonaudit services on audit pricing in the context of large private audit clients. Focusing on German large private clients, we use a low litigious audit environment that
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b4391e52dd4a0b8636c8c02f282d5785
https://doi.org/10.1111/ijau.12138
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10
The effects of cultural dimensions on the internal audit function – A worldwide comparison of internal audit characteristics
Autor: Nicole V.S. Ratzinger-Sakel, Marc Eulerich
Publikováno v: Corporate Ownership and Control. 15:217-229
This study seeks to analyze if the national culture has an effect on different characteristics of the internal audit function (IAF). Using an international sample of companies from different industries together with the five cultural dimensions of Ho
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::213b51e315b2ee5785c963a6cc5a5ba3
https://doi.org/10.22495/cocv15i3c1p6
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