Institute of Management, Accounting & Finance

Organisational unit: Institute

  1. Journal articles › Research › Peer-reviewed
  2. Published

    IFRIC 23 - Mehr Sicherheit in der Bilanzierung von Ertragsteuern nach IAS 12

    Kovermann, J. H. & Velte, P., 10.2017, In: Zeitschrift für Internationale Rechnungslegung. 12, 10, p. 405-409 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Impact of soft law regulation by corporate governance codes on firm valuation: The case of Germany

    Stiglbauer, M. & Velte, P., 27.05.2014, In: Corporate Governance. 14, 3, p. 395-406 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Incentives under hybrid activity-based costing systems

    Lueg, R., 10.2020, In: International Journal of Strategic Management. 20, 1, p. 13-20 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Increased auditor independence by external rotation and separating audit and non audit duties? A note on the European audit regulation

    Velte, P. & Eulerich, M., 01.01.2014, In: Journal of Governance and Regulation. 3, 2, p. 53-62 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Increased materiality judgments in financial accounting and external audit: A critical comparison between German and international standard setting

    Müller-Burmeister, C. & Velte, P., 01.01.2016, In: International Journal of Critical Accounting. 8, 3/4, p. 227-245 19 p., 3/4.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Integrated reporting: the current state of empirical research, limitations and future research implications

    Velte, P. & Stawinoga, M., 01.10.2017, In: Journal of Management Control. 28, 3, p. 275–320 46 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published
  9. Published

    Internal auditors’ contribution to good corporate governance: An empirical analysis for the one-tier governance system with a focus on the relationship between internal audit function and audit committee

    Eulerich, M., Velte, P. & Theis, J. C., 01.09.2015, In: Corporate Ownership & Control . 13, 1 (continued 1), p. 141-151 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Internet of things and process performance improvements in manufacturing

    Lueg, R., 06.2019, In: International Journal of Business Research. 19, 2, p. 63-72 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. 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