Patrick Velte
Prof. Dr.
- Professur für Betriebswirtschaftslehre, insb. Accounting, Auditing & Corporate Governance
- Institut für Management, Accounting & Finance
- Institut für Management und Organisation
- Leuphana Law School (LLS)
- Centre for Sustainability Management
- Forschungszentrum Digitale Transformation
- Fakultät Nachhaltigkeit

- Betriebswirtschaftslehre - Financial Accounting, External Audit, Corporate Governance, Internal Audit, Earnings Management, Board composition
- Nachhaltigkeitswissenschaft - Sustainability Reporting, Sustainability Assurance, Integrated Reporting, Sustainable Board Composition, Sustainable compensation, Sustainable Corporate Governance, Board diversity, Gender Diversity, climate reporting, carbon performance
- Rechtswissenschaft - Bilanzrecht, Gesellschaftsrecht, Bilanzsteuerrecht
Fachgebiete
- Erschienen
Switching from a Managing to a Monitoring Function on the Board: Is a Cooling-Off Period Necessary?
Velte, P. & Stiglbauer, M., 2013, in: The IUP Journal of Corporate Governance . 11, 11, S. 7-16 10 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
- Erschienen
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 01.2025, in: European Taxation. 65, 1, S. 3-14 12 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system
Freidank, C.-C., Velte, P. & Weber, S., 01.01.2009, in: Corporate Ownership & Control . 7, 1 B CONT. 1, S. 168-172 5 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
- Erschienen
The bidirectional relationship between ESG performance and earnings management: Empirical evidence from Germany
Velte, P., 23.10.2019, in: Journal of Global Responsibility. 10, 4, S. 322-338 17 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
The Changing German Corporate Governance System: Normative Implications and empirical evidence
Freidank, C.-C., Velte, P. & Weber, S., 2010, in: International Journal of Corporate Governance . 2, 1, S. 42-57 16 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
- Erschienen
The commercial Law Annual Account
Velte, P., 10.2013, in: Betriebswirtschaftliche Forschung und Praxis. 65, 5, S. 568-569 2 S.Publikation: Beiträge in Zeitschriften › Rezensionen › Forschung
- Erschienen
The curvilinear and time-lagging impact of sustainability performance on financial performance: Evidence from Germany
Nuber, C., Velte, P. & Hörisch, J., 01.01.2020, in: Corporate Social Responsibility and Environmental Management. 27, 1, S. 232-243 12 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung
- Erschienen
The economic versus moral perspective of board diversity: A time for regulation after the financial crisis?
Stiglbauer, M. & Velte, P., 2013, in: The International Journal of Organizational Diversity. 12, 2, S. 71-77 7 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
- Erschienen
The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: A literature review
Velte, P. & Loy, T., 01.01.2018, in: Journal of Governance and Regulation. 7, 2, S. 74-90 17 S.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
- Erschienen
The Impact of Corporate Governance on Corporate Tax Avoidance. A Literature Review
Kovermann, J. H. & Velte, P., 01.09.2019, in: Journal of International Accounting, Auditing and Taxation . 36, 29 S., 100270.Publikation: Beiträge in Zeitschriften › Übersichtsarbeiten › Forschung