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Institute of Management, Accounting & Finance

Organisational unit: Institute

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  1. Accepted/In press

    Deutsches Lieferkettensorgfaltspflichtengesetz

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

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

  2. Published

    Der neue öffentliche Ertragsteuerinformationsbericht: Bestandsaufnahme und kritische Würdigung

    Velte, P. & Muench, M., 2023, In: Steuern und Bilanzen . 13, p. 527-533 7 p., NWB MAAAJ-42936.

    Research output: Journal contributions › Journal articles › Transfer

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

  4. Published

    Normierungen zur Nachhaltigkeitsberichterstattung: Auswirkungen auf die Interne Revision

    Velte, P., 2023, In: Zeitschrift Interne Revision. 58, 6, p. 253-260 8 p.

    Research output: Journal contributions › Journal articles › Transfer

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

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

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

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

  9. Published

    Auswahl des Prüfungsdienstleisters für Nachhaltigkeitsberichte nach der CSRD: Plädoyer für die integrierte Prüfung des Finanz- und Nachhaltigkeitsberichts durch den gesetzlichen Abschlussprüfer und für strategische Kooperationen mit Umweltgutachtern

    Velte, P., 2023, In: WPg - Die Wirtschaftsprüfung. 76, 23, p. 1289-1296 8 p.

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

  10. Published

    Measuring board diversity: A systematic literature review of data sources, constructs, pitfalls, and suggestions for future research

    Behlau, H., Wobst, J. & Lueg, R., 03.2024, In: Corporate Social Responsibility and Environmental Management. 31, 2, p. 977-992 16 p.

    Research output: Journal contributions › Scientific review articles › Research

  11. Published

    Stock Market Reactions to Climate Activism - An Event Study of the Fridays For Future Movement

    Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.08.2023, In: Academy of Management Proceedings. 2023, 1, 18303.

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

  12. 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 contributions › Scientific review articles › Research

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

  14. 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 contributions › Scientific review articles › Research

  15. Published

    Stock price reactions to the climate activism by Fridays for Future: The roles of public attention and environmental performance

    Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 15.10.2023, In: Journal of Environmental Management. 344, 118608.

    Research output: Journal contributions › Journal articles › Research

  16. Published

    Sorgfaltspflichten in der Wertschöpfungskette als Bestandteil der Nachhaltigkeitsberichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P., 2023, In: Deutsches Steuerrecht. 61, 42, p. 2358-2366 9 p.

    Research output: Journal contributions › Journal articles › Research

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

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

  19. Published

    Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research

    Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 2695-2717 23 p.

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

  20. Published

    A Critical Perspective on the Measurement of Social Value Through SROI

    Damtoft, N. F., Lueg, R., van Liempd, D. & Nielsen, J. G., 03.02.2023, Social Value, Climate Change and Environmental Stewardship: Insights from Theory and Practice. Nikolakis, W. & Veiga, R. M. (eds.). Cham: Springer Schweiz, p. 13-32 20 p.

    Research output: Contributions to collected editions/works › Chapter

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