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

    Regulierung der Abschlussprüfung nach dem FISG-RegE: Geplante Änderungen und kritische Würdigung der Reformmaßnahmen

    Velte, P., 2021, In: WP-Praxis . 2, p. 36-40 5 p., 2.

    Research output: Journal contributionsJournal articlesTransfer

  2. Published

    Einfluss der Covid-19-Pandemie und des Strukturwandels auf die Goodwill Impairments: Eine empirische Analyse ausgewählter Unternehmen der Automobilbranche

    Tettenborn, M., Canipa-Valdez, M. & Velte, P., 2021, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 21, 4, p. 159-166 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Do Nonprofessional Investors Value the Assurance of Integrated Reports? Exploratory Evidence

    Gerwanski, J., Velte, P. & Mechtel, M., 01.02.2022, In: European Management Journal. 40, 1, p. 103-126 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Meta-analyses on Corporate Social Responsibility (CSR): a literature review

    Velte, P., 01.09.2022, In: Management Review Quarterly. 72, 3, p. 627-675 49 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published
  6. Published

    Regulierung von Corporate-Governance-Systemen durch das geplante FISG: Eine kritische Würdigung

    Velte, P., 2021, In: WPg - Die Wirtschaftsprüfung. 74, 6, p. 387-398 12 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  7. Published

    Explaining the (Non-) Adoption of Advanced Data Analytics in Auditing: A Process Theory

    Krieger, F., Drews, P. & Velte, P., 01.06.2021, In: International Journal of Accounting Information Systems. 41, 24 p., 100511.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Das geplante Finanzmarktintegritätsstärkungsgesetz (FISG): Eine kritische Diskussion aus Sicht der Internen Revision

    Velte, P. & Eulerich, M., 26.03.2021, In: Zeitschrift Interne Revision. 56, 2, p. 64-69 6 p.

    Research output: Journal contributionsJournal articlesTransfer

  9. Published

    Climate change policies and carbon-related CEO compensation systems: an exploratory study of European companies

    Winschel, J., 25.05.2021, In: Journal of Global Responsibility. 12, 2, p. 158-188 31 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass

    Nuber, C. & Velte, P., 05.2021, In: Business Strategy and the Environment. 30, 4, p. 1958-1992 35 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review