Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
Organisational unit: Professoship
Organisation profile
The professorship for Accounting, Auditing & Corporate Governance works in the areas of financial accounting, external audit and corporate governance. The research activities involve the study of selected issues in regulation, in particular such topics as the economic impact of audit committees, integrated and CSR reporting, aspects of auditor independence and board diversity. The professorship also teaches in the Master’s and Bachelor’s programmes, including modules in the Business Administration Major as well as interdisciplinary modules in the complementary studies programme and integration modules.
Main research areas
A particular focus is on the preparation, monitoring and auditing of sustainability reports by listed companies on the European capital market. The research results have been published in the Journal of Accounting Literature, Journal of International Accounting, Auditing and Taxation, Qualitative Research in Accounting and Management, European Management Journal, Business Strategy and the Environment, Review of Managerial Science and Corporate Social Responsibility and Environmental Management, among others.
Research & Projects
- Board Diversity and Corporate Social Responsibility: Empirical Evidence from a European Perspective
- Board Diversity and Corporate Social Responsibility: Empirical Evidence from a European Perspective
- Determinants and consequences of climate risk disclosure - Empirical evidence from Europe
- Heterogeneity in Family Firm Finance and Accounting: The Role of Family Influence for Financial Decisions in Family Firms
- Assessment of tax avoidance in association with CSR- and Country-by-Country-Reporting
- Monitoring of Internal Corporate Governance Systems by Audit Committees, Internal Auditors and External Auditors
- 2024
- Published
Corporate Sustainability Due Diligence Directive: Vergleich mit dem deutschen Lieferkettengesetz und Auswirkungen auf die Nachhaltigkeitsberichterstattung
Wulf, I. & Velte, P., 05.06.2024, In: Zeitschrift für Corporate Governance (ZCG). 19, 3, p. 126-134 7 p.Research output: Journal contributions › Journal articles › Transfer
- Published
Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements
Velte, P., 07.2024, In: Corporate Social Responsibility and Environmental Management. 31, 4, p. 3119-3147 29 p.Research output: Journal contributions › Scientific review articles › Research
- E-pub ahead of print
The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda.
Wehrhahn, C. & Velte, P., 31.10.2024, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 22 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors
Velte, P., 11.2024, In: Corporate Social Responsibility and Environmental Management. 31, 6, p. 6000-6018 19 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Do TCFD-aligned firms really care for climate change, or solely for their investors?
Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 2025
- Published
Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen: Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.
Velte, P., 2025, In: Zeitschrift für Corporate Governance (ZCG). 20, 3, p. 121-128 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Board gender diversity and corporate social responsibility: A literature review on critical mass theory and research recommendations
Velte, P., 2025, In: Sustainable Development. 33, S1, p. 1233-1248 16 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Corporate Governance im Rahmen der ESRS-Nachhaltigkeitsberichterstattung: Erfahrungen aus 2024 und Anregungen für 2025
Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 2025, In: Der Betrieb. 78, 31, p. 1841-1846 6 p., 31.Research output: Journal contributions › Journal articles › Transfer
- Published
Der neue Referentenentwurf eines CSRD-Umsetzungsgesetzes zur Nachhaltigkeitsberichterstattung
Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 32, p. 1909-1915 7 p., DB1477199.Research output: Journal contributions › Journal articles › Transfer
