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Research Center for Digital Transformation

Organisational unit: Institute

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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.

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  1. 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 contributions › Journal articles › Research › peer-review

  2. 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 contributions › Journal articles › Transfer

  3. Published

    Analysis of Dynamic Response of a Two Degrees of Freedom (2-DOF) Ball Bearing Nonlinear Model

    Ambrożkiewicz, B., Litak, G., Georgiadis, A., Meier, N. & Gassner, A., 15.01.2021, In: MDPI Applied Sciences. 11, 2, 23 p., 787.

    Research output: Journal contributions › Journal articles › Research › peer-review

  4. 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 contributions › Journal articles › Research › peer-review

  5. 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 contributions › Journal articles › Research › peer-review

  6. Published

    Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass

    Nuber, C. & Velte, P., 05.2021, In: Business Strategy and the Environment. 30, 4, p. 1958-1992 35 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  7. 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 contributions › Journal articles › Research › peer-review

  8. Published

    Regulierung der nachhaltigen Corporate Governance? Eine kritische Würdigung unter Berücksichtigung des geplanten Finanzmarktintegritätsstärkungsgesetzes (FISG)

    Velte, P., 01.2021, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 24, 1, p. 3-6 4 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  9. Published

    Closed-loop control of product geometry by using an artificial neural network in incremental sheet forming with active medium

    Thiery, S., Zein El Abdine, M., Heger, J. & Ben Khalifa, N., 01.11.2021, In: International Journal of Material Forming. 14, 6, p. 1319–1335 17 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  10. 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 contributions › Journal articles › Research › peer-review

  11. Published

    Reform der Corporate Governance nach dem Wirecard-Skandal: Grundlagen – Problemfelder – Lösungsansätze

    Velte, P. & Graewe, D., 2021, 1 ed. Herne: Verlag Neue Wirtschaftsbriefe (NWB), Herne/Berlin. 114 p. (nwb Brennpunkt)

    Research output: Books and anthologies › Monographs › Research › peer-review

  12. 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 contributions › Journal articles › Research › peer-review

  13. 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 contributions › Journal articles › Research › peer-review

  14. Published

    Compensation-related institutional investor activism. A literature review and integrated analysis of sustainability aspects

    Velte, P. & Obermann, J., 21.01.2021, In: Journal of Global Responsibility. 12, 1, p. 22-51 30 p.

    Research output: Journal contributions › Scientific review articles › Research

  15. 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 contributions › Journal articles › Research › peer-review

  16. Published

    Vergütungsbericht - Eine Komponente der nichtfinanziellen Berichterstattung

    Velte, P., 2021, Handbuch Unternehmensberichterstattung : Regulatorische Anforderungen - Entwicklungstendenzen - Perspektiven der Stakeholder. von Keitz, I., Wulf, I. & Pelster, C. (eds.). Berlin: Erich Schmidt Verlag, p. 101-118 18 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  17. Published

    Zur Symbiose von Integrated Reporting und Controlling: Einbettung in die empirische Forschung und Handlungsempfehlungen

    Velte, P., 01.01.2022, Handbuch Controlling. Becker, W. & Ulrich, P. (eds.). 2., überarbeitete und erweiterte ed. Wiesbaden: Springer Gabler, p. 1213-1231 19 p.

    Research output: Contributions to collected editions/works › Chapter

  18. Published

    Using Decision Trees and Reinforcement Learning for the Dynamic Adjustment of Composite Sequencing Rules in a Flexible Manufacturing System

    Voß, T., Heger, J. & Zein El Abdine, M., 09.2022, In: Simulation Notes Europe. 32, 3, p. 169-175 7 p.

    Research output: Journal contributions › Conference article in journal › Research › peer-review

  19. Published

    Riding the Roller-Coaster: A Pivot Process During Covid-19

    Scheve, C., Gegenhuber, T. K. & Reihlen, M., 01.08.2022, In: Academy of Management Proceedings. 2022, 1, 1 p., 17286.

    Research output: Journal contributions › Conference abstract in journal › Research

  20. 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 contributions › Journal articles › Research › peer-review

  21. Published

    Marktabhängigkeit und ihre Bedeutung für die Grenzziehungen von Solidarität

    Stamm, I., Schürmann, L., Scheidgen, K., Berwing, S. & Maibaum, A., 30.11.2022, In: Zeitschrift für Soziologie. 51, 4, p. 365-384 20 p.

    Research output: Journal contributions › Journal articles › Research

  22. Published

    Chief sustainability officer expertise, sustainability-related executive compensation and corporate biodiversity disclosure: Empirical evidence for the European capital market

    Velte, P., 23.03.2023, In: Journal of Global Responsibility. 14, 2, p. 241-253 13 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  23. Published

    Anchoring and Sleep Inertia: Sleep Inertia during Nighttime Awakening Does Not Magnify the Anchoring Bias

    Frech, M-L., Häusser, J. A., Siems, M. C. & Loschelder, D. D., 01.05.2022, In: Experimental Psychology. 69, 3, p. 146-154 9 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  24. 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 contributions › Journal articles › Research › peer-review

  25. Published

    Empirical research on the European Nonfinancial Reporting Directive 2014/95 (NFRD) – a structured literature review

    Velte, P., 2022, In: Zeitschrift für Umweltpolitik & Umweltrecht. 45, 4, p. 481-518 38 p.

    Research output: Journal contributions › Scientific review articles › Research

  26. 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 contributions › Journal articles › Research › peer-review

  27. Published

    Climate reporting quality following the recommendations of the task force on climate-related financial disclosures: A Focus on the German capital market: A Focus on the German Capital Market

    Braasch, A. & Velte, P., 04.2023, In: Sustainable Development. 31, 2, p. 926-940 15 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  28. Published

    Einfluss des Finanzmarktintegritätsstärkungsgesetzes (FISG) auf die Qualität der Abschlussprüfung - eine kritische Reflexion aus wissenschaftlicher Perspektive

    Velte, P., 2022, Wirtschaftsprüfung im Wandel : Relevanz von Nachhaltigkeit, Digitalisierung und Regulierung für die geprüfte Finanzberichterstattung. Freiberg, J., Otte, N. & Yadav, K. (eds.). Stuttgart: Schäffer-Poeschel Verlag, p. 203-215 13 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  29. 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 contributions › Journal articles › Transfer

  30. Published

    Sustainable Corporate Governance

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

    Research output: Journal contributions › Journal articles › Education

  31. Published

    Prüfung von Nachhaltigkeitsberichten nach der Corporate Sustainability Reporting Directive (CSRD): Zum Nachhaltigkeitsbericht nach den geplanten ESRS aus der Sicht von Aufsichtsrat und Prüfungsausschuss

    Velte, P. & Stawinoga, M., 2022, In: WPg - Die Wirtschaftsprüfung. 75, 19, p. 1069-1076 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  32. Published

    Prüfung von Nachhaltigkeitsberichten nach der Corporate Sustainability Reporting Directive (CSRD): Zum Nachhaltigkeitsbericht nach den geplanten ESRS aus der Sicht von Abschlussprüfung und Enforcement

    Velte, P. & Stawinoga, M., 2022, In: WPg - Die Wirtschaftsprüfung. 75, 20, p. 1135-1142 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  33. 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 contributions › Journal articles › Transfer

  34. 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 contributions › Journal articles › Transfer

  35. 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 contributions › Journal articles › Research › peer-review

  36. Published

    Distributional effects of carbon pricing by transport fuel taxation

    Jacobs, L., Quack, L. & Mechtel, M., 01.10.2022, In: Energy Economics. 114, 106290.

    Research output: Journal contributions › Journal articles › Research

  37. 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 contributions › Journal articles › Research › peer-review

  38. 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 contributions › Journal articles › Research › peer-review

  39. Published

    Lukewarm or Hot? Comparing Investor Tie Formation of Entrepreneurs in Silicon Valley and Berlin

    Scheidgen, K. & Brattström, A., 01.08.2021, In: Academy of Management Proceedings. 2021, 1

    Research output: Journal contributions › Conference abstract in journal › Research

  40. Published

    European Yearbook of International Economic Law 2020

    Bungenberg, M. (ed.), Krajewski, M. (ed.), Tams, C. J. (ed.), Terhechte, J. (ed.) & Ziegler, A. R. (ed.), 2022, Cham: Springer Science and Business Media Deutschland GmbH. 448 p. (European Yearbook of International Economic Law; vol. 11)

    Research output: Books and anthologies › Collected editions and anthologies › Research

  41. 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 contributions › Journal articles › Transfer

  42. 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 contributions › Journal articles › Transfer

  43. Published

    Dynamic Lot Size Optimization with Reinforcement Learning

    Voss, T., Bode, C. & Heger, J., 01.01.2022, Dynamics in Logistics : Proceedings of the 8th International Conference LDIC 2022, Bremen, Germany. Freitag, M., Kinra, A., Kotzab, H. & Megow, N. (eds.). Cham: Springer Science and Business Media B.V., p. 376-385 10 p. (Lecture Notes in Logistics).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  44. Published

    Überwachung des internen Corporate Governance-Systems nach § 107 Abs. 3 Satz 2 AktG durch den Prüfungsausschuss: Zur normativen Stärkung der Zusammenarbeit zwischen Prüfungsausschuss, interner Revision und Abschlussprüfer bei börsennotierten Aktiengesellschaften

    Velte, P., 2022, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 20, 7-8, p. 275-289 15 p., DK1406877.

    Research output: Journal contributions › Journal articles › Transfer

  45. 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 contributions › Journal articles › Research › peer-review

  46. 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 contributions › Journal articles › Research › peer-review

  47. 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 contributions › Journal articles › Education › peer-review

  48. Published

    Zum Entwurf einer EU-Richtlinie zur Corporate Sustainability Due Diligence (CSDD): Unterschiede zum deutschen Lieferkettensorgfaltspflichtengesetz (LkSG)

    Velte, P. & Stave, C., 2022, In: WPg - Die Wirtschaftsprüfung. 75, 13, p. 724-734 11 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  49. Published

    Which Institutional Investors Drive Corporate Sustainability? A Systematic Literature Review

    Velte, P., 01.2023, In: Business Strategy and the Environment. 32, 1, p. 42-71 30 p.

    Research output: Journal contributions › Scientific review articles › Research

  50. Published

    Zur Regulierungsdynamik des Prüfungsausschusses: Normative Bestandsaufnahme, empirische Befunde und kritische Würdigung zur Integration von Nachhaltigkeit in das Tätigkeits- und Besetzungsprofil

    Velte, P., 2022, In: Deutsches Steuerrecht. 60, 24, p. 1220-1228 9 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

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