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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

    Der RegE für ein Finanzmarktintegritätsstärkungs­gesetz (FISG) – Quo vadis, Corporate Governance?

    Gros, M. & Velte, P., 2021, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 19, 2, p. 68-75 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  2. Published

    Regulierung von Corporate-Governance-Systemen durch das geplante FISG: Eine kritische Würdigung

    Velte, P., 2021, In: WPg - Die Wirtschaftsprüfung. 74, 6, p. 387-398 12 p.

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

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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

  13. 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

  14. 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

  15. 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

  16. 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

  17. 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

  18. 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

  19. 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

  20. Published

    Taking a Behavioral Science Approach to Understand Blood Donation Behavior – Empirical Evidence and Implications for Blood Donor Marketing

    Soliman, M., 2020

    Research output: Books and anthologies › Dissertations

  21. Published

    Krise und Verstaatlichung

    Terhechte, J., 04.05.2020, In: Juristenzeitung. 75, 9, p. 431-442 12 p.

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

  22. Published

    Case study analysis of laser-assisted Low-Cost Automation assembly

    Müller-Polyzou, R., Meier, N. & Georgiadis, A., 2020, In: IFAC-PapersOnLine. 53, 2, p. 10403-10410 8 p.

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

  23. Published

    Prediction of the tool change point in a polishing process using a modular software framework

    Meier, N., Papadoudis, J. & Georgiadis, A., 2020, In: Procedia CIRP. 88, p. 341-345 5 p.

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

  24. Published

    Managing information in the case of opinion spamming

    Ge, L. & Voß, S., 08.2020, Design, User Experience, and Usability. Interaction Design - 9th International Conference, DUXU 2020, Held as Part of the 22nd HCI International Conference, HCII 2020, Proceedings. Marcus, A. & Rosenzweig, E. (eds.). Cham: Springer, p. 370-384 15 p. (Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics); vol. 12200 LNCS).

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

  25. Published

    Detecting Various Road Damage Types in Global Countries Utilizing Faster R-CNN

    Kortmann, F., Talits, K., Fassmeyer, P., Warnecke, A., Meier, N., Heger, J., Drews, P. & Funk, B., 10.12.2020, Proceedings - 2020 IEEE International Conference on Big Data, Big Data 2020: Proceedings, Dec 10 - Dec 13, 2020 • Virtual Event. Wu, X., Jermaine, C., Xiong, L., Hu, X. T., Kotevska, O., Lu, S., Xu, W., Aluru, S., Zhai, C., Al-Masri, E., Chen, Z. & Saltz, J. (eds.). Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., p. 5563-5571 9 p. 9378245. (Proceedings - 2020 IEEE International Conference on Big Data, Big Data 2020).

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

  26. Published

    Applying Quarter-Vehicle Model Simulation for Road Elevation Measurements Utilizing the Vehicle Level Sensor

    Kortmann, F., Rodeheger, M., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 01.11.2020, 2020 IEEE 92nd Vehicular Technology Conference: Proceedings. Canada: IEEE - Institute of Electrical and Electronics Engineers Inc., 6 p. 9348664. (IEEE Vehicular Technology Conference).

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

  27. Published

    Plattformgenossenschaften: mehr Mitbestimmung durch die digitale Renaissance einer alten Idee?

    Thäter, L. & Gegenhuber, T., 11.2020, Arbeit in der Data Society: Zukunftsvisionen für Mitbestimmung und Personalmanagement. Bader, V. & Kaiser, S. (eds.). Wiesbaden: Springer Gabler, p. 209-223 15 p. (Zukunftsfähige Unternehmensführung in Forschung und Praxis; vol. 1).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  28. Published

    Live Demonstration: Passive Sensor Setup for Road Condition Monitoring

    Kortmann, F., Horstkotter, J., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 25.10.2020, 2020 IEEE SENSORS Proceedings. Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., 1 p. 9278776. (IEEE Sensors Proceedings).

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

  29. Published

    Patient Positioning in Radiotherapy

    Guo, W., Müller-Polyzou, R., Chen, Z., Meier, N. & Georgiadis, A., 01.06.2020, IEEE Medical Measurements and Applications, MeMeA 2020 - Conference Proceedings: IEEE Medical Measurements and Applications, June 1-3, 2020, Bari, Italy. Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., p. 1-6 6 p. 9137355. (IEEE Medical Measurements and Applications, MeMeA 2020 - Conference Proceedings).

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

  30. Published

    Dynamically changing sequencing rules with reinforcement learning in a job shop system with stochastic influences

    Heger, J. & Voß, T., 14.12.2020, Proceedings of the 2020 Winter Simulation Conference, WSC 2020. Bae, K-H., Feng, B., Kim, S., Lazarova-Molnar, S., Zheng, Z., Roeder, T. & Thiesing, R. (eds.). IEEE - Institute of Electrical and Electronics Engineers Inc., p. 1608 - 1618 11 p. 9383903. (Proceedings - Winter Simulation Conference; vol. 2020-December).

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

  31. Published

    Creating Value from in-Vehicle Data: Detecting Road Surfaces and Road Hazards

    Kortmann, F., Hsu, Y-C., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 20.09.2020, 2020 IEEE 23rd International Conference on Intelligent Transportation Systems, ITSC 2020. Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., 6 p. 9294684. (2020 IEEE 23rd International Conference on Intelligent Transportation Systems, ITSC 2020).

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

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

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

  34. Published

    Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence

    Velte, P., 01.11.2020, In: Business Research. 13, 3, p. 1417–1450 34 p.

    Research output: Journal contributions › Scientific review articles › Research

  35. Published

    Reform der Corporate Governance nach dem RefE für ein Finanzmarktintegritätsstärkungsgesetz (FISG)

    Gros, M. & Velte, P., 2020, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 18, 11, p. 436-443 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  36. 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 contributions › Journal articles › Transfer

  37. Published

    Der Referentenentwurf für ein Finanzmarktintegritätsstärkungsgesetz (FISG): Reform der internen Corporate Governance nach dem Wirecard-Skandal

    Velte, P., 2020, In: Steuern und Bilanzen . 21, p. 817-826 10 p.

    Research output: Journal contributions › Journal articles › Transfer

  38. Published

    Reform der Corporate Governance und Abschlussprüfung nach dem Wirecard-Skandal: Zum Aktionsplan der Bundesregierung vom 07.10.2020; Interview mit Prof. Dr. Thomas Loy und Prof. Dr. Patrick Velte

    Loy, T. & Velte, P., 2020, In: WPg - Die Wirtschaftsprüfung. 73, 21, p. 1283-1286 4 p.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  39. Published

    Zwingende Einrichtung von Compliance-Management-Systemen bei börsennotierten AG nach dem Wirecard-Skandal? Eine Analyse vor dem Hintergrund des Referentenentwurfs für ein Finanzmarktintegritätsstärkungsgesetz (FISG)

    Velte, P. & Graewe, D., 2020, In: Der Betrieb. 72, 48, p. 2529-2534 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  40. Published

    Entwicklungsperspektiven des öffentlichen Country-by-Country Reportings: Ein Plädoyer für mehr Transparenz in der Steuerberichterstattung?!

    Velte, P. & Kovermann, J. H., 2020, Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach: Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS. Freiberg, J. (ed.). Herne: Verlag Neue Wirtschaftsbriefe (NWB), Herne/Berlin, p. 387-406 20 p.

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

  41. Published

    Institutional ownership, environmental, social, and governance performance and disclosure: A review on empirical quantitative research

    Velte, P., 22.09.2020, In: Problems and Perspectives in Management (PPM). 18, 3, p. 282-305 25 p.

    Research output: Journal contributions › Scientific review articles › Research

  42. Published

    Determinants and consequences of Corporate Social Responsibility Assurance: A systematic review of archival research

    Velte, P., 21.01.2021, In: Society and Business Review. 16, 1, p. 1-25 25 p.

    Research output: Journal contributions › Scientific review articles › Research

  43. Published

    Können Corporate-Governance-Variablen die Qualität der Vergütungsberichte positiv beeinflussen? Empirische Befunde vor dem Hintergrund des ARUG II

    Velte, P., 2020, In: Zeitschrift für Corporate Governance (ZCG). 15, 1, p. 32-37 6 p., 1.

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

  44. 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 contributions › Journal articles › Transfer

  45. Published

    Zur Einbeziehung der relativen CO2-Leistung in die Vorstandvergütung nach dem ARUG II

    Velte, P. & Stern, H. J., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 9, p. 389-396 8 p.

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

  46. Published

    Zielgrößen für den Frauenanteil im Vorstand und in den beiden Führungsebenen unterhalb des Vorstands: Eine empirische Analyse für den DAX30, MDAX und SDAX zur ersten und zweiten Umsetzungsphase

    Weber, S. C., Fischer, A., Kempen, A. & Velte, P., 2020, In: Der Betrieb. 73, 19, p. 966-970 5 p.

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

  47. Published

    Fiskalpolitische Maßgeblichkeit bei der Rückstellungsbewertung: Kritische Anmerkungen zum BFH-Urteil vom 20.11.2019 – XI R 46/17

    Velte, P., 15.06.2020, In: Die Unternehmensbesteuerung. 13, 6, p. 360-363 4 p., 6.

    Research output: Journal contributions › Notes on court decisions › Transfer

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

  49. Published

    Klimaberichterstattung in der betriebswirtschaftlichen Forschung: Normative und empirisch-quantitative Einblicke aus europäischer Perspektive

    Velte, P., 2020, In: Wirtschaftswissenschaftliches Studium. 49, 12, p. 4-9 6 p.

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

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

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