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

    Erfolgserfassung nach Handels- und Steuerrecht sowie nach IFRS

    Freidank, C.-C., Velte, P. & Weber, S., 2013, In: Der Betriebswirt . 54, 3, p. 23-26 4 p.

    Research output: Journal contributionsJournal articlesEducation

  2. Published

    Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market

    Velte, P., 01.01.2021, In: Corporate Social Responsibility and Environmental Management. 28, 1, p. 42-53 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Entwicklung und Perspektiven des Maßgeblichkeitsprinzips: Das Ende eines deutschen Sonderwegs?

    Velte, P., 01.05.2015, In: Die Unternehmensbesteuerung. 8, 5, p. 265-281 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Entwicklungsperspektiven des öffentlichen Country-by-Country Reportings: Ein Plädoyer für mehr Transparenz in der Steuerberichterstattung?!

    Velte, P. & Kovermann, J. H., 2020, Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach: Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS. Freiberg, J. (ed.). Herne: Verlag Neue Wirtschaftsbriefe (NWB), Herne/Berlin, p. 387-406 20 p.

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesTransfer

  5. Published

    Entwicklungslinien des Stetigkeitsprinzips in der handels- und steuerrechtlichen Rechnungslegung

    Velte, P., 2014, In: Steuer und Wirtschaft. 91, 3, p. 240-257 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Entwicklung der Personalverflechtungen in Deutschland und Einfluss auf die Unternehmensperformance

    Velte, P. & Eulerich, M., 2014, In: Wirtschaftswissenschaftliches Studium. 43, 9, p. 456-462 7 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  7. Published

    Empirical research on the European Nonfinancial Reporting Directive 2014/95 (NFRD) – a structured literature review

    Velte, P., 2022, In: Zeitschrift für Umweltpolitik & Umweltrecht. 45, 4, p. 481-518 38 p.

    Research output: Journal contributionsScientific review articlesResearch

  8. Published

    Empirical Research on Corporate Social Responsibility Assurance (CSRA): A Literature Review

    Velte, P. & Stawinoga, M., 01.11.2017, In: Journal of Business Economics : JBE. 87, 8, p. 1017 - 1066 50 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Empirical evidence of the disclosure and assurance of Integrated Reporting -: A content analysis of the IIRC Examples Database

    Stawinoga, M. & Velte, P., 2017, In: Zeitschrift für Umweltpolitik & Umweltrecht. 40, 1, p. 59-84 26 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Normative Rahmenbedingungen und empirische Befunde

    Velte, P. & Wehrhahn, C., 25.01.2025, In: Zeitschrift Interne Revision. 58, 1, p. 28-34 7 p.

    Research output: Journal contributionsScientific review articlesTransfer

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Publications

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