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
- 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 contributions › Journal articles › Education
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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/works › Contributions to collected editions/anthologies › Transfer
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Education › peer-review
- 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 contributions › Scientific review articles › Research
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Scientific review articles › Transfer