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
§ 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/works › Contributions in collection of commentaries › Research
- 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/works › Contributions in collection of commentaries › Research
- 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/works › Contributions in collection of commentaries › Research
- Published
Funktions-, anreiz- und aufwandsorientierte Vergütung des Aufsichtsrats und Prüfungsausschusses. Empirische Ausgestaltung des Vergütungssystems im DAX30, MDAX, SDAX und TecDAX
Velte, P. & Weber, L., 2019, In: Betriebswirtschaftliche Forschung und Praxis. 71, 2, p. 214-262 49 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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/works › Chapter › peer-review
- Published
Gilad Livne and Garen Markarian (eds.), The Routledge Companion to Fair Value Accounting, Routledge, Abingdon, Oxon 2018
Velte, P., 17.08.2018, In: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 70, 4, p. 435-438 4 p.Research output: Journal contributions › Critical reviews › Research
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Transfer