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
Can management-sponsored non-binding remuneration votes shape the executive compensation structure? Evidence from Say-on-Pay votes in Germany
Obermann, J., 22.11.2018, In: European Journal of Finance. 24, 17, p. 1609-1630 22 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Einfluss der Gender Diversity im Aufsichtsrat auf die externe Abschlussprüfung. Eine empirische Untersuchung für den deutschen Kapitalmarkt (Teil B).
Velte, P., 2017, In: Zeitschrift für Corporate Governance (ZCG). 12, 06, p. 276-281 6 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Zukunft der nichtfinanziellen Berichterstattung: Das CSR-Richtlinie-Umsetzungsgesetz als Zwischenlösung !?
Velte, P., 2017, In: Der Betrieb. 70, 48, p. 2813-2820 8 p., DB1248925.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Die nichtfinanzielle Erklärung und die Diversity-Berichterstattung nach dem CSR-Richtlinie-Umsetzungsgesetz
Velte, P., 2017, In: Audit Committee Quarterly. extra: Corporate Social Responsibility, p. 5-7 3 p.Research output: Journal contributions › Journal articles › Transfer › peer-review
- Published
Ökonomische Wirkung der Berichterstattung des Abschlussprüfers über key audit matters im Bestätigungsvermerk: Bestandsaufnahme der empirischen Forschung und kritische Reflexion –
Velte, P., 10.10.2017, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 17, 10, p. 434-441 8 p., KOR1241199.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
IFRIC 23 - Mehr Sicherheit in der Bilanzierung von Ertragsteuern nach IAS 12
Kovermann, J. H. & Velte, P., 10.2017, In: Zeitschrift für Internationale Rechnungslegung. 12, 10, p. 405-409 5 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Do family investors differ from other investors? Similarity, experience, and professionalism in the light of family investee firm challenges
Thiele, F. & Rottke, O. M., 01.02.2018, In: Journal of Business Economics : JBE. 88, 2, p. 139 - 166 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Diversity Reporting als Bestandteil des Corporate Governance Reportings
Buhleier, C., Kajüter, P., Müller, S., Scheffler, E., Velte, P. & Weber, S. C., 2017, Betriebswirtschaftliche Implikationen der digitalen Transformation . Krause, S. & Pellens, B. (eds.). 72/17 ed. Springer Fachmedien Wiesbaden GmbH, Vol. Sonderheft . p. 355-373 19 p. (Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung; vol. 72/17).Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Family firm identity and capital structure decisions
Thiele, F. & Wendt, M., 10.07.2017, In: Journal of Family Business Management. 7, 2, p. 221-239 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does board composition have an impact on CSR reporting?
Velte, P., 07.06.2017, In: Problems and Perspectives in Management (PPM). 15, 2, p. 19-35 17 p.Research output: Journal contributions › Scientific review articles › Research