Research Center for Digital Transformation

Organisational unit: Institute

Organisation profile

The Digital Transformation Research Center addresses the challenges of digitalization in economy and society. It is part of the school of business and economics and integrates researchers from several disciplines, including business administration, business psychology, economics, engineering and information systems. Research projects are carried out in cooperation with regional, national and international partners to create knowledge that is practically relevant.

  1. Journal articles › Research › Peer-reviewed
  2. Published
  3. Published
  4. Published
  5. Published

    Corporate Climate Reporting of European Banks: Are these institutions compliant with climate issues?

    Friedrich, T., Velte, P. & Wulf, I., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2817-2834 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Corporate Social Responsibility and Earnings Management: a literature review

    Velte, P., 13.01.2020, In: Corporate Ownership & Control . 17, 2, p. 8-19 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published
  8. Published
  9. Published

    Crises and Entrepreneurial Opportunities: Digital Social Innovation in Response to Physical Distancing

    Scheidgen, K., Gümüsay, A. A., Günzel-Jensen, F., Krlev, G. & Wolf, M., 01.06.2021, In: Journal of Business Venturing Insights. 15, 9 p., e00222.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. E-pub ahead of print

    Cross-Border Knowledge Transfer in the Digital Age: The Final Curtain Call for Long-Term International Assignments?

    Bucher, J., Bader, B. & Deller, J., 19.07.2023, (E-pub ahead of print) In: Journal of Management Studies. 33 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. Published

    CSR and tax avoidance: A review of empirical research

    Kovermann, J. H. & Velte, P., 01.01.2021, In: Corporate Ownership & Control . 18, 2, p. 20-39 20 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  12. Published
  13. Published
  14. Published

    Digital innovation and transformation: An institutional perspective

    Hinings, B., Gegenhuber, T. & Greenwood, R., 01.03.2018, In: Information and Organization. 28, 1, p. 52-61 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  15. Published

    Digitalization: Opportunity and Challenge for the Business and Information Systems Engineering Community

    Legner, C., Eymann, T., Hess, T., Matt, C., Böhmann, T., Drews, P., Mädche, A., Urbach, N. & Ahlemann, F., 01.08.2017, In: Business and Information Systems Engineering. 59, 4, p. 301-308 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  16. Published

    Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings

    Velte, P. & Stawinoga, M., 12.2020, In: Journal of Management Control. 31, 4, p. 333-377 45 p., 4.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  17. Published

    Does CEO power moderate the link between ESG performance and financial performance? A focus on the German two-tier system

    Velte, P., 21.04.2020, In: Management Research Review. 43, 5, p. 497-520 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  18. Published

    Does sustainable board governance drive corporate social responsibility? A structured literature review on European archival research

    Velte, P., 06.01.2023, In: Journal of Global Responsibility. 14, 1, p. 46-88 43 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  19. Published

    Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence

    Velte, P., 01.12.2022, In: Sustainable Development. 30, 6, p. 1655-1670 16 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  20. Published

    Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

    Thesing, J. & Velte, P., 09.2021, In: Journal of Business Economics : JBE. 91, 7, p. 965-1004 40 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  21. Published

    Do Nonprofessional Investors Value the Assurance of Integrated Reports? Exploratory Evidence

    Gerwanski, J., Velte, P. & Mechtel, M., 01.02.2022, In: European Management Journal. 40, 1, p. 103-126 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  22. Published
  23. Published

    Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe

    Kordsachia, O., Focke, M. & Velte, P., 01.07.2022, In: Review of Managerial Science. 16, 5, p. 1409-1436 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  24. Published

    Dynamically adjusting the k-values of the ATCS rule in a flexible flow shop scenario with reinforcement learning

    Heger, J. & Voss, T., 2023, In: International Journal of Production Research. 61, 1, p. 147-161 15 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  25. Published

    Dynamische Losgrößenoptimierung mit bestärkendem Lernen

    Voß, T., Bode, C. & Heger, J., 2021, In: ZWF Zeitschrift für wirtschaftlichen Fabrikbetrieb. 116, 11, p. 815-819 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  26. Published

    Effect of overlapping audit and compensation committee memberships on the readability of management compensation reports in the German HDAX

    Velte, P., 2021, In: Journal of Managerial Issues. 33, 1, p. 27-48 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  27. Published

    EFFECT OF RADIAL CLEARANCE ON BALL BEARING'S DYNAMICS USING A 2-DOF MODEL

    Ambrozkiewicz, B., Litak, G., Georgiadis, A., Syta, A., Meier, N. & Gassner, A., 10.09.2021, In: International Journal of Simulation Modelling. 20, 3, p. 513-524 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  28. Published

    Einfluss der Corporate Governance auf die Goodwill Impairments: Eine kritische Würdigung unter Einbeziehung der empirischen Rechnungslegungsforschung

    Velte, P., Canipa-Valdez, M. & Tettenborn, M., 07.11.2020, In: Zeitschrift für Corporate Governance (ZCG). 15, 6, p. 278-283 6 p., 6.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  29. Published

    Einfluss der Covid-19-Pandemie und des Strukturwandels auf die Goodwill Impairments: Eine empirische Analyse ausgewählter Unternehmen der Automobilbranche

    Tettenborn, M., Canipa-Valdez, M. & Velte, P., 2021, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 21, 4, p. 159-166 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  30. Published

    Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market

    Velte, P., 01.01.2021, In: Corporate Social Responsibility and Environmental Management. 28, 1, p. 42-53 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  31. Published

    Explaining the (Non-) Adoption of Advanced Data Analytics in Auditing: A Process Theory

    Krieger, F., Drews, P. & Velte, P., 01.06.2021, In: International Journal of Accounting Information Systems. 41, 24 p., 100511.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  32. Published
  33. Published
  34. Published

    How attribution-of-competence and scale-granularity explain the anchor precision effect in negotiations and estimations.

    Frech, M-L., Loschelder, D. D. & Friese, M., 2020, In: Social Cognition. 38, 1, p. 40-61 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  35. Published

    Interpersonal conflicts in executive training: Types, antecedents and consequences

    Schermuly, C. C. & Schölmerich, F., 01.05.2018, In: German Journal of Human Resource Management. 32, 2, p. 77 - 101 25 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  36. Published

    Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies

    Velte, P., 20.04.2018, In: Problems and Perspectives in Management (PPM). 16, 2, p. 23-41 19 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  37. Published
  38. E-pub ahead of print

    Looking back to look forward: Disruption, innovation and future trends in International Human Resource Management

    Bucher, J., Lazarova, M. B. & Deller, J., 25.04.2024, (E-pub ahead of print) In: International Business Review.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  39. Published

    Meta-analyses on Corporate Social Responsibility (CSR): a literature review

    Velte, P., 01.09.2022, In: Management Review Quarterly. 72, 3, p. 627-675 49 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  40. Published

    Microphones, not megaphones: Functional crowdworker voice regimes on digital work platforms

    Gegenhuber, T., Ellmer, M. & Schüßler, E., 09.2021, In: Human Relations . 74, 9, p. 1473-1503 31 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  41. Published

    Modeling the Quarter-Vehicle: Use of Passive Sensor Data for Road Condition Monitoring

    Kortmann, F., Horstkötter, J., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 15.07.2021, In: IEEE Sensors Journal. 21, 14, p. 15535-15543 9 p., 9281332.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  42. Published

    “My Goal Is to Lose 2.923 kg!”—Efficacy of Precise Versus Round Goals for Body Weight Reduction

    Frech, M. L., Friese, M. & Loschelder, D. D., 07.02.2022, In: Frontiers in Psychology. 13, 12 p., 793962.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  43. Published

    Nachhaltigkeit im (neuen) Deutschen Corporate Governance Kodex

    Mock, S. & Velte, P., 2022, In: Die Aktiengesellschaft. 67, 24, p. 885-892 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  44. Published

    Online-scheduling using past and real-time data: An assessment by discrete event simulation using exponential smoothing

    Heger, J., Grundstein, S. & Freitag, M., 19.11.2017, In: CIRP - Journal of Manufacturing Science and Technology. 19, p. 158-163 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  45. Published

    Pivot to Persevere: Temporary Pivots as a Response to Exogenous Shocks

    Scheve, C., Reihlen, M. & Gegenhuber, T., 03.2024, In: Schmalenbach Journal of Business Research (SBuR). 76, 1, p. 113-149 37 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  46. Published

    Prüfung der nichtfinanziellen Erklärung und der Erklärung zur Unternehmensführung durch Aufsichtsrat und Abschlussprüfer: Eine Zwischenbilanz

    Velte, P., 20.04.2018, In: Die Aktiengesellschaft. 63, 8, p. 266-272 7 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  47. Published
  48. Published
  49. Published
  50. Published

    Quo vadis, EU-Umweltberichterstattung? Normative Rahmenbedingungen, empirische Befunde zum Einfluss von Corporate Governance und kritische Würdigung zur Entscheidungsnützlichkeit

    Velte, P., 2023, In: Der Betrieb. 76, 18, p. 1041-1049 9 p., DB1431582.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  51. Published

    Radial internal clearance analysis in ball bearings

    Ambrożkiewicz, B., Syta, A., Meier, N., Litak, G. & Georgiadis, A., 31.03.2021, In: Eksploatacja i Niezawodnosc. 23, 1, p. 42-54 13 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  52. Published

    Registered Replication Report on Mazar, Amir, and Ariely (2008)

    Verschuere, B., Meijer, E. H., Jim, A., Hoogesteyn, K., Orthey, R., McCarthy, R. J., Skowronski, J. J., Acar, O. A., Aczel, B., Bakos, B. E., Barbosa, F., Baskin, E., Bègue, L., Ben-Shakhar, G., Birt, A. R., Blatz, L., Charman, S. D., Claesen, A., Clay, S. L., Coary, S. P., Crusius, J., Evans, J. R., Feldman, N., Ferreira-Santos, F., Gamer, M., Gomes, S., González-Iraizoz, M., Holzmeister, F., Huber, J., Isoni, A., Jessup, R. K., Kirchler, M., klein Selle, N., Koppel, L., Kovacs, M., Laine, T., Lentz, F., Loschelder, D. D., Ludvig, E. A., Lynn, M. L., Martin, S. D., McLatchie, N. M., Mechtel, M., Nahari, G., Özdoğru, A. A., Pasion, R., Pennington, C. R., Roets, A., Rozmann, N., Scopelliti, I., Spiegelman, E., Suchotzki, K., Sutan, A., Szecsi, P., Tinghög, G., Tisserand, J-C., Tran, U. S., Van Hiel, A., Vanpaemel, W., Västfjäll, D., Verliefde, T., Vezirian, K., Voracek, M., Warmelink, L., Wick, K., Wiggins, B. J., Wylie, K. & Yıldız, E., 01.09.2018, In: Advances in Methods and Practices in Psychological Science. 1, 3, p. 299-317 19 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  53. Published

    Registered Replication Report on Srull and Wyer (1979)

    McCarthy, R. J., Skowronski, J. J., Verschuere, B., Meijer, E. H., Jim, A., Hoogesteyn, K., Orthey, R., Acar, O. A., Aczel, B., Bakos, B. E., Barbosa, F., Baskin, E., Bègue, L., Ben-Shakhar, G., Birt, A. R., Blatz, L., Charman, S. D., Claesen, A., Clay, S. L., Coary, S. P., Crusius, J., Evans, J. R., Feldman, N., Ferreira-Santos, F., Gamer, M., Gerlsma, C., Gomes, S., González-Iraizoz, M., Holzmeister, F., Huber, J., Huntjens, R. J. C., Isoni, A., Jessup, R. K., Kirchler, M., klein Selle, N., Koppel, L., Kovacs, M., Laine, T., Lentz, F., Loschelder, D. D., Ludvig, E. A., Lynn, M. L., Martin, S. D., McLatchie, N. M., Mechtel, M., Nahari, G., Özdoğru, A. A., Pasion, R., Pennington, C. R., Roets, A., Rozmann, N., Scopelliti, I., Spiegelman, E., Suchotzki, K., Sutan, A., Szecsi, P., Tinghög, G., Tisserand, J-C., Tran, U. S., Van Hiel, A., Vanpaemel, W., Västfjäll, D., Verliefde, T., Vezirian, K., Voracek, M., Warmelink, L., Wick, K., Wiggins, B. J., Wylie, K. & Yıldız, E., 01.09.2018, In: Advances in Methods and Practices in Psychological Science. 1, 3, p. 321-336 16 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  54. Published

    Regulierung von Stimmrechtsberatern nach ARUG II: Neue Transparenzpflichten gem. § 134d AktG-E als „zahnloser Papiertiger“?

    Velte, P., 20.12.2019, In: Die Aktiengesellschaft. 64, 24, p. 893-898 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  55. Published

    Repatriate knowledge transfer: Antecedents and boundary conditions of a dyadic process

    Burmeister, A., Lazarova, M. & Deller, J., 01.12.2018, In: Journal of World Business. 53, 6, p. 806-816 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  56. Accepted/In press

    Revisiting the richness of integrated vehicle and crew scheduling

    Ge, L., Kliewer, N., Nourmohammadzadeh, A., Voß, S. & Xie, L., 2022, (Accepted/In press) In: Public Transport. 27 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  57. Published

    Robustness and disturbances in public transport

    Ge, L., Voss, S. & Xie, L., 04.03.2022, In: Public Transport. 14, 1, p. 191-261 71 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  58. Published

    Selbstkontrolle: wie sich spontane Impulse gut beherrschen lassen

    Friese, M., Loschelder, D. D. & Frankenbach, J., 21.12.2017, In: Wirtschaftspsychologie aktuell. 2017, 4, p. 9-13 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  59. Published

    Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business?

    Stawinoga, M. & Velte, P., 2022, In: Zeitschrift für Umweltpolitik & Umweltrecht. 45, 2, p. 210-248 39 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  60. Published

    Smarte Anpassung von Presslinienparametern: Bildgebende Sensorik und maschinelles Lernen für robustere Blechumformprozesse im Automobilbau

    Heger, J., Voß, T. & Selent, M., 04.2018, In: Industrie 4.0 Management. 34, 4, p. 53-56 4 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  61. Published

    SPS steuern Assistenzsysteme in der Digitalen Fabrik: Integration eines Laser-Assistenzsystems zur Werkerführung in die Steuerungsebene der Digitalen Fabrik

    Müller-Polyzou, R., Meier, N., Berwanger, F. & Georgiadis, A., 13.08.2019, In: Industrie 4.0 Management. 35, 4, p. 13-16 4 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  62. Published

    Sustainable corporate purpose and sustainable corporate governance: Integrative theoretical framework and reform recommendations

    Velte, P. & Weber, S. C., 2021, In: Zeitschrift für Umweltpolitik & Umweltrecht. 44, 3, p. 287-323 36 p., 3.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  63. Published

    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, p. 322-338 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  64. Published

    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, p. 74-90 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  65. Published

    The impact of external auditors on firms’ financial restatements. A review of archival studies and implications for future research

    Velte, P., 09.2023, In: Management Review Quarterly. 73, 3, p. 959-985 27 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  66. Published

    The influence of the radial internal clearance on the dynamic response of self-aligning ball bearings

    Ambrożkiewicz, B., Syta, A., Gassner, A., Georgiadis, A., Litak, G. & Meier, N., 15.05.2022, In: Mechanical Systems and Signal Processing. 171, 108954.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  67. Published

    The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research

    Velte, P., 02.2023, In: Management Review Quarterly. 73, 1, p. 353-411 59 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  68. Published

    The New European Public Country-by-Country-Reporting Requirement

    Velte, P., 04.2022, In: European Taxation. 62, 4, p. 168-172 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  69. Published

    The Open Anchoring Quest Dataset: Anchored Estimates from 96 Studies on Anchoring Effects

    Röseler, L., Weber, L., Helgerth, K., Stich, E., Günther, M., Tegethoff, P., Wagner, F., Antunovic, M., Barrera-Lemarchand, F., Halali, E., Ioannidis, K., Genschow, O., Milstein, N., Molden, D. C., Papenmeier, F., Pavlovic, Z., Rinn, R., Schreiter, M. L., Zimdahl, M. F., Bahník, Š., Bermeitinger, C., Blower, F. B. N., Bögler, H. L., Burgmer, P., Cheek, N. N., Dorsch, L., Fels, S., Frech, M-L., Freira, L., Harris, A. J. L., Häusser, J. A., Hedgebeth, M. V., Henkel, M., Horvath, D., Intelmann, P., Klamar, A., Knappe, E., Köppel, L-M. A., Krueger, S. M., Lagator, S., Lopez-Boo, F., Navajas, J., Norem, J. K., Novak, J., Onuki, Y., Page, E., Rebholz, T. R., Sartorio, M., Shanks, D. R., Siems, M. C., Stäglich, P., Starkulla, M., Stitz, M., Straube, T., Thies, K., Thum, E., Ueda, K., Undorf, M., Urlichich, D., Vadillo, M. A., Wolf, H., Zhou, A., Schütz, A. & Schindler, S., 26.10.2022, In: Journal of Open Psychology Data. 10, 1, 12 p., 16.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  70. Published

    The relationship between working alliance and client outcomes in coaching: A meta-analysis

    Graßmann, C., Schölmerich, F. & Schermuly, C. C., 01.01.2020, In: Human Relations . 73, 1, p. 35-58 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  71. Published

    Understanding the role of gender identity in charitable giving—recruiting bone marrow donors

    Dill, K. & Soliman, M., 02.2023, In: Journal of Philanthropy and Marketing. 28, 1, 12 p., e1771.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  72. Published

    When the petting zoo spawns into monsters: open dialogue and a venture’s legitimacy quest in crowdfunding

    Gegenhuber, T. & Naderer, S., 02.01.2019, In: Innovation: Organization & Management. 21, 1, p. 151-186 36 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  73. E-pub ahead of print

    Who guards the guards with AI-driven robots? The ethicalness and cognitive neutralization of police violence following AI-robot advice

    Hohensinn, L., Willems, J., Soliman, M., Vanderelst, D. & Stoll, J., 17.10.2023, (E-pub ahead of print) In: Public Management Review. p. 1-25 25 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  74. Published

    Zur Notwendigkeit eines „CSR-RUG 2.0“: Eine Bestandsaufnahme empirischer Befunde zur Entscheidungsnützlichkeit der nichtfinanziellen Erklärung.

    Velte, P., Simon-Heckroth, E. & Borcherding, N., 11.2020, In: WPg - Die Wirtschaftsprüfung. 73, 22, p. 1349-1357 9 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  75. Journal articles › Education › Not peer-reviewed
  76. Published

    Das Gesetz zur Stärkung der Finanzmarktintegrität (FISG)

    Velte, P., 01.01.2022, In: Wirtschaftswissenschaftliches Studium. 51, 5, p. 45-48 4 p.

    Research output: Journal contributionsJournal articlesEducation

  77. Published

    Sustainable Corporate Governance

    Velte, P., 2022, In: Das Wirtschaftsstudium. 51, 7, p. 787-791 5 p.

    Research output: Journal contributionsJournal articlesEducation

  78. Journal articles › Education › Peer-reviewed
  79. Published
  80. Published

    Zum Entwurf einer EU-Richtlinie zur Corporate Sustainability Due Diligence (CSDD): Einordnung in ein Gesamtkonzept der Sustainable Corporate Governance

    Velte, P. & Stave, C., 2022, In: WPg - Die Wirtschaftsprüfung. 75, 14, p. 790-797 8 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  81. Journal articles › Transfer › Not peer-reviewed
  82. Published
  83. Published

    Das geplante Finanzmarktintegritätsstärkungsgesetz (FISG): Eine kritische Diskussion aus Sicht der Internen Revision

    Velte, P. & Eulerich, M., 26.03.2021, In: Zeitschrift Interne Revision. 56, 2, p. 64-69 6 p.

    Research output: Journal contributionsJournal articlesTransfer

  84. Published

    Der EU-Richtlinienentwurf zur Nachhaltigkeitsberichterstattung: Darstellung zentraler Änderungen und kritische Würdigung der Reformmaßnahmen

    Stawinoga, M. & Velte, P., 2021, In: Deutsches Steuerrecht. 59, 40, p. 2364-2371 8 p.

    Research output: Journal contributionsJournal articlesTransfer

  85. Published
  86. Published
  87. Published

    Deutscher Corporate Governance Kodex 2022 mit Fokus auf Nachhaltigkeit: Darstellung und kritische Würdigung der Neufassung

    Wulf, I. & Velte, P., 2022, In: Steuern und Bilanzen . 14, p. 543-550 8 p.

    Research output: Journal contributionsJournal articlesTransfer

  88. Published

    Die digitalen To-dos für das Personalmanagement

    Deller, J., Gotzian, L., Wilckens, M. & Schölmerich, F., 12.2017, In: Personalwirtschaft . 44, 12, Special, p. 10-12 3 p.

    Research output: Journal contributionsJournal articlesTransfer

  89. Published

    Die Lieferkette im Fokus der nichtfinanziellen Berichterstattung: Normative Reichweite, empirische Befunde und Reformdiskussion

    Velte, P., 2020, In: Deutsches Steuerrecht. 58, 37, p. 2034-2038 5 p.

    Research output: Journal contributionsJournal articlesTransfer

  90. Published

    Harmonisierung der Klimaberichterstattung?! Einbettung in die EU-Regulierungsinitiativen, Forschungslücken und Handlungsempfehlungen

    Velte, P. & Stawinoga, M., 2019, In: Der Betrieb. 72, 37, p. 2025-2033 9 p., DB1307200.

    Research output: Journal contributionsJournal articlesTransfer

  91. Published

    Herausforderungen in der Wirtschaftsprüfung durch den Einsatz von Big Data-Technologien: Welche Impulse muss die Prüfungsforschung geben?

    Velte, P. & Drews, P., 26.10.2018, In: Der Betrieb. 71, 43, p. 2581-2585 5 p.

    Research output: Journal contributionsJournal articlesTransfer

  92. Published

    Nachhaltigkeitsberichterstattung nach der CSRD: Eine kritische Würdigung

    Wulf, I. & Velte, P., 30.09.2022, In: Zeitschrift für Corporate Governance (ZCG). 17, 5, p. 223-232 10 p.

    Research output: Journal contributionsJournal articlesTransfer

  93. Published
  94. Published

    Plädoyer zur Einrichtung eines International Sustainability Standards Board (ISSB) als Pendant zum IASB

    Velte, P., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 12, p. 525-526 2 p.

    Research output: Journal contributionsJournal articlesTransfer

  95. Published
  96. Published

    Regulierung der Abschlussprüfung nach dem FISG-RegE: Geplante Änderungen und kritische Würdigung der Reformmaßnahmen

    Velte, P., 2021, In: WP-Praxis . 2, p. 36-40 5 p., 2.

    Research output: Journal contributionsJournal articlesTransfer

  97. Published

    Regulierung der Corporate Governance nach dem Finanzmarktintegritätsstärkungsgesetz (FISG): Eine kritische Würdigung

    Velte, P., 2021, In: Steuern und Bilanzen . 11, p. 450-457 8 p.

    Research output: Journal contributionsJournal articlesTransfer

  98. Published

    Regulierung der europäischen Nachhaltigkeitsberichterstattung: Empirische Befunde zur Richtlinie 2014/95 und Handlungsempfehlungen

    Velte, P., 2022, In: Der Betrieb. 75, 18, p. 1081-1090 10 p., DB1403672.

    Research output: Journal contributionsJournal articlesTransfer

  99. Published
  100. Published

    Regulierung eines nachhaltigen Lieferkettenmanagements: Bestandsaufnahme bisheriger Normierungen und Ausblick auf die geplante EU-Gesetzgebung

    Stave, C. & Velte, P., 2021, In: Der Betrieb. 74, 32, p. 1791-1801 11 p.

    Research output: Journal contributionsJournal articlesTransfer

  101. Published

    Say on Pay, Fee Caps und Vergütungsbericht nach dem ARUG II: Eine kritische Würdigung zur Regulierung der Managerbezüge

    Velte, P., 2020, In: Steuern und Bilanzen . 2, p. 52-59 8 p., 2.

    Research output: Journal contributionsJournal articlesTransfer

  102. Published

    Sustainable-Corporate-Governance-Regulierungen: Auswirkungen auf die Interne Revision

    Velte, P., 25.11.2022, In: Zeitschrift Interne Revision. 57, 6, p. 292-299 8 p.

    Research output: Journal contributionsJournal articlesTransfer

  103. Published
  104. Published

    Zur Schließung der „Verlässlichkeitslücke“ beim Corporate Governance Reporting

    Velte, P. & von Werder, A., 2022, In: Der Betrieb. 75, 27-28, p. 1593-1600 8 p., DB1399169.

    Research output: Journal contributionsJournal articlesTransfer