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

    Die Gesetzentwürfe zur CSRD-Umsetzung und zur Änderung des LkSG

    Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 39, p. 2383-2386 4 p., DB1479171.

    Research output: Journal contributionsJournal articlesTransfer

  2. E-pub ahead of print

    Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory

    Velte, P., 30.09.2025, (E-pub ahead of print) In: Sustainable Development. 16 p.

    Research output: Journal contributionsScientific review articlesResearch

  3. 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 contributionsJournal articlesTransfer

  4. 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 contributionsJournal articlesTransfer

  5. Published
  6. Published

    Female Directors on Audit Committees and Corporate Environmental Decoupling: The Moderator Effect of Sustainability Assurance

    Velte, P., 2025, In: Business Strategy and the Environment. 34, 8, p. 10278–10295 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published
  8. 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 contributionsScientific review articlesResearch

  9. Published
  10. Accepted/In press

    Does ownership structure impact carbon performance and reporting? A literature review and a research agenda

    Velte, P., 2025, (Accepted/In press) In: Accounting Research Journal.

    Research output: Journal contributionsJournal articlesResearchpeer-review