Institute of Management, Accounting & Finance

Organisational unit: Institute

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

    The determinants of CDS spreads: evidence from the model space

    Pelster, M. U. & Vilsmeier, J., 01.04.2018, In: Review of Derivatives Research. 21, 1, p. 63-118 56 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    The economic versus moral perspective of board diversity: A time for regulation after the financial crisis?

    Stiglbauer, M. & Velte, P., 2013, In: The International Journal of Organizational Diversity. 12, 2, p. 71-77 7 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    The effect of chief financial officers’ expert power on tax avoidance – Empirical evidence from Germany

    Röttger, P., Spee, K. & Wobst, J., 2019, In: Management Studies. 9, 1, p. 8 - 22 15 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    The five-factor asset pricing model – A theoretical review and assessment

    Bouzzine, Y. D., Müller-Bosse, S., Steen, H., Trautberg, M. & Wöhlert, M., 31.03.2019, In: Management Studies. 9, 1, p. 2-7 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. 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

  7. Published

    The impact of CEO overconfidence and firm performance on SOP dissent – Evidence for SOP voting firms in Germany

    Trautberg, M., Bouzzine, Y. D. & Steen, H., 30.06.2019, In: Management Studies. 9, 2, p. 23-43 21 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. 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

  9. 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

  10. Published

    The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature review

    Velte, P. & Issa, J., 04.09.2019, In: Problems and Perspectives in Management. 17, 3, p. 323-341 19 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. Published

    The impact of M&A announcements on stock prices of the bidding firm - Event study based on German and US-listed firms

    Müller-Bosse, S. & Bouzzine, Y. D., 30.09.2019, In: Management Studies. 9, 3, p. 86-94 9 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  12. Published

    The impact of management board diversity on corporate performance: An empirical analysis for the German two-tier system

    Eulerich, M., Velte, P. & van Uum, C., 2014, In: Problems and Perspectives in Management (PPM). 12, 1, p. 25-39 15 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  13. Published

    The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system

    Dienes, D. & Velte, P., 11.01.2016, In: Sustainability. 8, 1, p. 1-20 20 p., 63.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  14. Published

    The link between audit committees, corporate governance quality and firm performance: A literature review

    Velte, P., 01.01.2017, In: Corporate Ownership & Control . 14, 4, p. 15-31 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  15. 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

  16. Published

    The link between in- and external rotation of the auditor and the quality of financial accounting and external audit

    Velte, P. & Freidank, C-C., 13.10.2015, In: European Journal of Law and Economics. 40, 2, p. 225-246 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  17. Published

    The massive growth in ETF investments: Do they calm or distort the market?

    Pleye, T., Wigge, K., Gutzmer, F., Hänsch, M. & Zeppenfeld, J., 2020, In: Management Studies. 10, 4, p. 95-100 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  18. 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

  19. Published

    The Relationship between CFO Compensation and Corporate Sustainability: An Empirical Examination of German Listed Firms

    Profitlich, M., Bouzzine, Y. D. & Lueg, R., 08.11.2021, In: Sustainability. 13, 21, 18 p., 12299.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  20. Published

    The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019

    Läger, F., Bouzzine, Y. D. & Lueg, R., 01.05.2022, In: Corporate Social Responsibility and Environmental Management. 29, 3, p. 549-560 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  21. Published

    The reputation costs of executive misconduct accusations: Evidence from the #MeToo movement

    Bouzzine, Y. D. & Lueg, R., 01.03.2022, In: Scandinavian Journal of Management. 38, 1, 13 p., 101196.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  22. Published

    The Shareholder Value Effect of System Overloads: An Analysis of Investor Responses to the 2003 Blackout in the US

    Bouzzine, Y. D. & Lueg, R., 05.11.2021, In: International Journal of Energy Economics and Policy. 11, 6, p. 538-543 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  23. Published

    The Sustainability Balanced Scorcard and venture capital ownership

    Lueg, R., 01.10.2022, In: International Journal of Business Research. 22, 2, p. 25-33 9 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  24. Published

    Transfer prices and compensation: an Activity-based Costing approach in the telecommunications industry

    Lueg, R., 06.2019, In: European Journal of Management. 19, 2, p. 27-34 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  25. Published
  26. Published

    (Un)geprüfte Nachhaltigkeitsinformationen im (Konzern-)Lagebericht nach der modifizierten EU-Rechnungslegungsrichtlinie?

    Velte, P., 2014, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 17, 27, p. 1046-1049 4 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  27. 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

  28. Published

    Value-based management in banking: The effects on shareholder returns

    Schmaltz, C., Lueg, R., Agerholm, J. & Wittrup, K., 2019, In: International Journal of Business Science and Applied Management. 14, 1, p. 35-50 16 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  29. Published
  30. 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

  31. Published

    What do we know about empirical joint audit research? A Literature review

    Velte, P., 27.04.2017, In: Accounting and Financial Control. 1, 1, p. 4-14 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  32. Published

    Which is the ‘right’ choice of the market portfolio of the CAPM?

    Wobst, J., Gramlich, A., Röttger, P. & Spee, K., 31.03.2020, In: Management Studies. 10, 1, p. 25 - 29 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  33. Published
  34. Published

    Wie wirkt sich die externe Pflichtrotation auf den deutschen Prüfungsmarkt aus? Kurz-, Mittel- und Langläufer im DAX, MDAX, SDAX und TecDAX

    Weber, S. C., Velte, P. & Stock, M., 2016, In: WPg - Die Wirtschaftsprüfung. 69, 12, p. 660-667 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  35. Published

    Women on management board and ESG performance

    Velte, P., 09.05.2016, In: Journal of Global Responsibility. 7, 1, p. 98-109 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  36. Published

    Zehn Jahre REITG: Eine Misserfolgsgeschichte

    Kovermann, J. H., 05.01.2018, In: Die Aktiengesellschaft. 63, 1, p. 22-26 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  37. Published

    Zu den Problemen einer absatzmarktorientierten Bewertung im handelsrechtlichen Jahresabschluss

    Haaker, A. & Velte, P., 2014, In: Deutsches Steuerrecht. 52, 19, p. 970-974 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  38. Published

    Zukunft der nichtfinanziellen Berichterstattung: Das CSR-Richtlinie-Umsetzungsgesetz als Zwischenlösung !?

    Velte, P., 2017, In: Der Betrieb. 70, 48, p. 2813-2820 8 p., DB1248925.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  39. Published

    Zur Geschichte der Zeitwertbilanzierung in Deutschland

    Haaker, A. & Velte, P., 01.04.2013, In: Zeitschrift für Unternehmensgeschichte : ZUG = Journal of business history. 58, 1, p. 73-104 32 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  40. 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

  41. Journal articles › Education › Not peer-reviewed
  42. 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

  43. Published

    Erfolgserfassung nach Handels- und Steuerrecht sowie nach IFRS

    Freidank, C-C., Velte, P. & Weber, S., 2013, In: Der Betriebswirt . 54, 3, p. 23-26 4 p.

    Research output: Journal contributionsJournal articlesEducation

  44. Published

    Stetigkeit nach Handels- und Steuerrecht sowie IFRS

    Freidank, C-C., Velte, P. & Weber, S., 2013, In: NWB Steuer und Studium. 34, 6, p. 313-316 4 p.

    Research output: Journal contributionsJournal articlesEducation

  45. Published

    Sustainable Corporate Governance

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

    Research output: Journal contributionsJournal articlesEducation

  46. Journal articles › Education › Peer-reviewed
  47. Published

    Entwicklung der Personalverflechtungen in Deutschland und Einfluss auf die Unternehmensperformance

    Velte, P. & Eulerich, M., 2014, In: Wirtschaftswissenschaftliches Studium. 43, 9, p. 456-462 7 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  48. Published
  49. Published

    Lösung kurzfristiger kostenrechnerischer Entscheidungsprobleme im Absatz- und Beschaffungsbereich mithilfe der linearen Simultanplanung: Teil 1 Aufgabenstellung

    Freidank, C-C. & Velte, P., 2014, In: Wirtschaftswissenschaftliches Studium. 43, 4, p. 222-224 3 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  50. Published

    Lösung kurzfristiger kostenrechnerischer Entscheidungsprobleme im Absatz- und Beschaffungsbereich mithilfe der linearen Simultanplanung: Teil 2 Lösung

    Freidank, C-C. & Velte, P., 2014, In: Wirtschaftswissenschaftliches Studium. 43, 5, p. 284-287 4 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  51. Published

    Passivierungskonzeptionen nach Handels- und Steuerrecht sowie IFRS

    Freidank, C-C., Weber, S. & Velte, P., 2013, In: Das Wirtschaftsstudium. 42, 2, p. 208-216 9 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  52. Published

    Statische, dynamische und organische Bilanztheorien

    Velte, P., 2014, In: Wirtschaftswissenschaftliches Studium. 43, 3, p. 137-141 5 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  53. Published

    Stichtagsprinzip und Ereignisse nach dem Bilanzstichtag im Handels- und Steuerrecht sowie nach IFRS

    Freidank, C-C., Velte, P. & Weber, S. C., 2013, In: NWB Steuer und Studium. 34, 8, p. 456-457 2 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review