Nicole Ratzinger-Sakel

Auditing and Accounting Professor at the University of Hamburg

Professor Nicole Ratzinger-Sakel became a member of the Stakeholder Advisory Council for the IAASB and IESBA AC in January 2024.

Professor Ratzinger-Sakel is full professor and chair of the auditing and accounting department at the University of Hamburg, Germany. Further, she serves as vice dean of research and graduate education at the faculty of business administration at the University of Hamburg. She teaches in the fields of financial and non-financial reporting, audit, and assurance of financial statements in bachelors, masters, and PhD programs. Her main research activities cover audit quality, audit market, auditor independence, joint audit, audit and non-audit services, auditor reporting, sustainability reporting, and AI in audit.

Professor Ratzinger-Sakel has published in leading international academic journals. She further serves as editorial board member of the "International Journal of Auditing", the "Managerial Auditing Journal" and the "New Accountant Journal ".

Professor Ratzinger-Sakel has received the "Teaching Award of the City of Hamburg". She is member of the working group "Governance and Internal Control of Business Enterprises" of the "Schmalenbach-Gesellschaft für Betriebswirtschaft", of the advisory board of the "Financial Experts Association (FEA)", of the scientific advisory board of the "German Institute for Internal Auditing (DIIR)" and the of board of trustees of the "Esche-Schümann-Commichau Foundation". Within these positions she acts as leader of various scientific and practitioners' working groups.

Professor Ratzinger-Sakel holds a PhD in Economics and Business Administration.