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

    § 289 d Nutzung von Rahmenwerken

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2102-2103 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  2. Published

    § 289 c Inhalt der nichtfinanziellen Erklärung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2097-2101 5 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  3. Published

    § 289 b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2090-2097 8 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  4. Published
  5. Published

    Corporate governance codes: How to deal with the bright and dark sides of family influence

    Prigge, S. & Thiele, F. K., 01.01.2019, The Palgrave Handbook of Heterogeneity among Family Firms. Memili, E. & Dibrell, C. (eds.). Cham: Palgrave Macmillan, p. 297-331 35 p.

    Research output: Contributions to collected editions/worksChapterpeer-review

  6. Published
  7. Published

    Experteninterviews zur europäischen Reform der steuerlichen Gewinnermittlung (Teil II)

    Velte, P. & Mock, O., 2018, In: FinanzRundschau. 100, 24, p. 1125-1135 11 p., 24.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Tax avoidance, tax risk and the cost of debt in a bank-dominated economy

    Kovermann, J. H., 27.11.2018, In: Managerial Auditing Journal. 33, 8/9, p. 683-699 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Experteninterviews zur europäischen Reform der steuerlichen Gewinnermittlung, Teil I

    Velte, P. & Mock, O., 2018, In: FinanzRundschau. 100, 23, p. 1081-1091 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Herausforderungen in der Wirtschaftsprüfung durch den Einsatz von Big Data-Technologien: Welche Impulse muss die Prüfungsforschung geben?

    Velte, P. & Drews, P., 26.10.2018, In: Der Betrieb. 71, 43, p. 2581-2585 5 p.

    Research output: Journal contributionsJournal articlesTransfer