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

    Quo vadis, Vergütungsberichterstattung? Stellungnahme zur Transformation der modifizierten EU-Aktionärsrechterichtlinie 2017/828

    Velte, P., 2018, In: Deutsches Steuerrecht. 56, 4, p. 208-214 7 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  2. Published

    Zehn Jahre REITG: Eine Misserfolgsgeschichte

    Kovermann, J. H., 05.01.2018, In: Die Aktiengesellschaft. 63, 1, p. 22-26 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published
  4. Published

    Appointing female CEOs in risky and precarious firm circumstances. A review of the glass cliff phenomenon

    Velte, P., 01.01.2018, In: Corporate Ownership & Control . 15, 2, p. 33-43 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Does Gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK Evidence

    Velte, P., 01.09.2018, In: Corporate Social Responsibility and Environmental Management. 25, 5, p. 748-755 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Regulierungsdichte der (Gender) Diversity-Berichterstattung. Was kommt auf Aufsichtsrat und Abschlussprüfer zu?

    Velte, P., 2018, In: WPg - Die Wirtschaftsprüfung. 71, 8, p. 477-483 7 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Determinants of mandatory goodwill disclosure: The case of impairment testing in Germany

    Lazar, L. & Velte, P., 2018, In: International Journal of Managerial and Financial Accounting. 10, 4, p. 301-330 30 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Weiterentwicklung der Vorstandsvergütungssysteme im Rahmen der Sustainable Corporate Governance

    Velte, P., Weber, S. C. & Lentfer, T., 2018, Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling: Beiträge aus Wissenschaft und Praxis. Velte, P., Müller, S., Weber, S., Sassen, R. & Mammen, A. (eds.). 1 ed. Wiesbaden: Springer Verlag, p. 269-287 19 p.

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearchpeer-review

  9. Published

    Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling: Beiträge aus Wissenschaft und Praxis

    Velte, P. (Editor), Müller, S. (Editor), Weber, S. C. (Editor), Sassen, R. (Editor) & Mammen, A. (Editor), 2018, 1 ed. Wiesbaden: Springer Verlag. 656 p.

    Research output: Books and anthologiesCollected editions and anthologiesResearch

  10. Published

    Key audit matters

    Velte, P., 2018, In: Wirtschaftswissenschaftliches Studium. 47, 11, p. 50-52 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review