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Institute of Management, Accounting & Finance

Organisational unit: Institute

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  1. 2024
  2. 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 contributions › Journal articles › Transfer

  3. Published

    Steuern in der Finanz- und Nachhaltigkeitsberichterstattung: Ein Plädoyer für eine Integration und europäische Harmonisierung

    Velte, P. & Muench, M., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 3, p. 102-110 9 p., DK1457775.

    Research output: Journal contributions › Journal articles › Transfer

  4. 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/works › Contributions to collected editions/anthologies › Research › peer-review

  5. Accepted/In press

    Wirkt sich geschlechtliche Vielfalt im Verwaltungsrat auf die Klimaberichterstattung aus? Ergebnisse internationaler Studien.

    Velte, P., 2024, (Accepted/In press) In: Zeitschrift für Internationale Rechnungslegung.

    Research output: Journal contributions › Journal articles › Transfer

  6. 2023
  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. 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

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

  10. 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

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

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

  14. 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 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

    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

  17. 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

  18. 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

  19. 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

  20. Published

    Corporate Climate Reporting of European Banks: Are these institutions compliant with climate issues?

    Friedrich, T., Velte, P. & Wulf, I., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2817-2834 18 p.

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

  21. Published

    Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market

    Velte, P., 09.2023, In: Corporate Social Responsibility and Environmental Management. 30, 5, p. 2406-2418 13 p.

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

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

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