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
  1. 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

  2. Published

    Nachhaltigkeitsberichterstattung nach der CSRD: Eine kritische Würdigung

    Wulf, I. & Velte, P., 30.09.2022, In: Zeitschrift für Corporate Governance (ZCG). 17, 5, p. 223-232 10 p.

    Research output: Journal contributionsJournal articlesTransfer

  3. Published
  4. Published

    Nachhaltigkeit und Bürokratieabbau: Vorschlag eines EU-Omnibus-Pakets zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung

    Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, In: Zeitschrift für Internationale Rechnungslegung. 20, 4, p. 145-147 3 p.

    Research output: Journal contributionsJournal articlesTransfer

  5. Published
  6. Published

    Nationale Umsetzung der Mitgliedstaatenwahlrechte der europäischen CSR-Richtlinie beim Ausweis und bei der Prüfung der „nichtfinanziellen Erklärung"

    Müller, S., Stawinoga, M. & Velte, P., 2015, In: Zeitschrift für Umweltpolitik & Umweltrecht. 38, 3, p. 313-340 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Net deferred tax assets and the long-run performance of initial public offerings

    Kovermann, J. H. & Velte, P., 08.08.2019, In: Corporate Ownership & Control . 16, 4, p. 111-127 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Neuerungen durch das Abschlussprüfungsreformgesetz (AReG). Zentrale Reformmaßnahmen zum Verhältnis zwischen Prüfungsausschuss und Abschlussprüfer

    Velte, P. & Stawinoga, M., 2016, In: Steuern und Bilanzen . 18, 8, p. 297-302 6 p.

    Research output: Journal contributionsJournal articlesTransfer

  9. Published

    Nichtumsetzung der CSRD zum 31.12.2024: Konsequenzen für die Tätigkeit des Aufsichtsrats

    Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 13.01.2025, In: Der Betrieb. 78, 3, p. 67-71 5 p.

    Research output: Journal contributionsJournal articlesTransfer

  10. 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 contributionsJournal articlesTransfer