Institute of Management, Accounting & Finance

Organisational unit: Institute

  1. 2023
  2. 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

  3. Published

    Berichterstattung nach Art. 8 der EU-Taxonomie-Verordnung. Eine empirische Untersuchung der Taxonomiefähigkeit und -konformität bei den Unternehmen des DAX, MDAX und SDAX

    Garzen, M., Weber, S., Velte, P. & Fischer, A., 08.09.2023, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 23, 9, p. 363-373 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. E-pub ahead of print

    Ownership structure and corporate tax avoidance: A structured literature review on archival research

    Velte, P., 18.09.2023, (E-pub ahead of print) In: Journal of Applied Accounting Research.

    Research output: Journal contributionsScientific review articlesResearch

  5. Published

    European Sustainability Reporting Standards (ESRS): Überblick zu den Berichtsinhalten des neuen Nachhaltigkeitsberichts

    Wulf, I. & Velte, P., 29.09.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 5, p. 228-235 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Foreign bias in institutional portfolio allocation: The role of social trust

    Drobetz, W., Mönkemeyer, M., Requejo, I. & Schröder, H., 01.10.2023, In: Journal of Economic Behavior and Organization. 214, p. 233-269 37 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published
  8. Published

    Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research

    Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 530-566 37 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations

    Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 403-430 28 p.

    Research output: Journal contributionsScientific review articlesResearch

  10. Published
  11. Published

    Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?

    Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 3063-3074 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  12. Published

    The impact of chief executive officer narcissism on environmental, social, and governance reporting

    Kind, F. L., Zeppenfeld, J. & Lueg, R., 11.2023, In: Business Strategy and the Environment. 32, 7, p. 4448-4466 19 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  13. E-pub ahead of print

    Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance

    Wobst, J., Tanikulova, P. & Lueg, R., 02.11.2023, (E-pub ahead of print) In: Journal of Accounting Literature.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  14. E-pub ahead of print

    Board Ancestral Diversity and Voluntary Greenhouse Gas Emission Disclosure

    Barg, J. A., Drobetz, W., El Ghoul, S., Guedhami, O. & Schröder, H., 20.11.2023, (E-pub ahead of print) In: British Journal of Management. 21 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  15. E-pub ahead of print

    Sustainable board governance and sustainable supply chain reporting. European evidence

    Velte, P., 20.12.2023, (E-pub ahead of print) In: Journal of Strategy and Management. 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  16. 2024
  17. Published

    Archival research on carbon reporting quality. A review of determinants and consequences for firm value

    Velte, P., 2024, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 110-148 39 p.

    Research output: Journal contributionsScientific review articlesResearch

  18. Accepted/In press

    Deutsches Lieferkettensorgfaltspflichtengesetz

    Velte, P., 2024, (Accepted/In press) Handbuch zur Nachhaltigkeitsberichterstattung. LexisNexis ARD ORAC

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearch

  19. Published

    Nachhaltigkeitsberichterstattung nach dem Referentenentwurf eines Umsetzungsgesetzes zur CSRD: Eine kritische Würdigung

    Wulf, I. & Velte, P., 2024, In: Der Betrieb. 77, 17, p. 1017-1024 8 p., DB1460035.

    Research output: Journal contributionsJournal articlesTransfer

  20. Published
  21. Accepted/In press

    The Task Force on Climate-Related Financial Disclosures (TCFD)

    Friedrich, T., Velte, P. & Wulf, I., 2024, (Accepted/In press) The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearchpeer-review

  22. Accepted/In press
  23. Published

    The role of training in implementing corporate sustainability: A systematic literature review

    Sult, A., Wobst, J. & Lueg, R., 01.2024, In: Corporate Social Responsibility and Environmental Management. 31, 1, p. 1-30 30 p.

    Research output: Journal contributionsScientific review articlesResearch

  24. Published

    Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact?

    Velte, P., 01.01.2024, In: Corporate Ownership and Control. 21, 1, p. 8-20 13 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  25. Published

    Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

    Bergmann, N., 02.2024, In: Journal of Business Economics : JBE. 94, 2, p. 311-378 68 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  26. E-pub ahead of print
  27. Published

    Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors

    Velte, P., 16.02.2024, In: Corporate Governance (Bingley). 24, 2, p. 225-263 39 p.

    Research output: Journal contributionsScientific review articlesResearch

  28. Published
  29. Published

    § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1812-1818 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  30. Published

    § 289c Inhalt der nichtfinanziellen Erklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1812-1821 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  31. Published

    § 289d Nutzung von Rahmenwerken

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1821-1822 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  32. Published

    § 289e Weglassen nachteiliger Angaben

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1822-1823 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  33. Published

    § 289f Erklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1823-1831 9 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  34. Published

    § 315b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1995-1999 5 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  35. Published

    § 315c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1999-2000 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  36. Published

    § 315d Konzernerklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2000-2002 3 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  37. E-pub ahead of print

    Stock price reactions to climate science information from the Intergovernmental Panel on Climate Change: A mitigation function of corporate and sector emissions responsibility?

    Teutrine, C., Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.04.2024, (E-pub ahead of print) In: Business Strategy and the Environment. 20 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  38. Published
  39. Accepted/In press

    What can nudging offer to reduce workplace sexual harassment? A conceptual review

    Bouzzine, Y. D., Tabiica, I., Galandi, N. & Lueg, R., 22.04.2024, (Accepted/In press) In: World Development Sustainability. 100149.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  40. Published

    Sustainable board governance and environmental performance: European evidence

    Velte, P., 05.2024, In: Business Strategy and the Environment. 33, 4, p. 3397-3421 25 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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