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
  2. 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 contributionsJournal articlesResearchpeer-review

  3. Published

    Abschluss der EU-Reform zur Abschlussprüfung: Ausgewählte Regulierungsmaßnahmen im Überblick

    Velte, P., 2014, In: Zeitschrift für das gesamte Genossenschaftswesen. 64, 3, p. 245-251 7 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published
  5. Published

    Increased auditor independence by external rotation and separating audit and non audit duties? A note on the European audit regulation

    Velte, P. & Eulerich, M., 01.01.2014, In: Journal of Governance and Regulation. 3, 2, p. 53-62 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Determinants of executive board remuneration new insights from Germany

    Velte, P. & Eulerich, M., 01.01.2014, In: Corporate Ownership & Control . 11, 4, p. 96-113 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Diskussionsinhalte der 10. Hamburger Auditing and Control Conference am 20./21.09.2012

    Velte, P. & Weber, S., 2013, Unternehmenssteuerung im Umbruch: Internationale Reformen in Reporting und Corporate Governance. Freidank, C.-C. & Velte, P. (eds.). Berlin: Erich Schmidt Verlag, p. 21-35 15 p.

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

  8. Published

    Auswirkungen von unabhängigen Financial Experts im Prüfungsausschuss auf die Rechnungslegungspolitik

    Velte, P., 2013, Unternehmenssteuerung im Umbruch: Internationale Reformen in Reporting und Corporate Governance. Freidank, C.-C. & Velte, P. (eds.). Berlin: Erich Schmidt Verlag, p. 263-297 35 p.

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

  9. Published

    Stichtagsprinzip und Ereignisse nach dem Bilanzstichtag

    Freidank, C.-C., Velte, P. & Weber, S., 2016, Die Bilanz nach Handels- und Steuerrecht: Einzel- und Konzernabschluss nach HGB und IFRS. Brönner, H., Bareis, P., Hahn, K., Maurer, T., Poll, J. & Schramm, U. (eds.). 11 ed. Stuttgart: Schäffer-Poeschel Verlag, p. 149-151 3 p.

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

  10. Published

    § 261 HGB: Vorlegung von Unterlagen auf Bild-oder Datenträgern

    Mindermann, T. & Velte, P., 2013, Systematischer Praxiskommentar Bilanzrecht. Petersen, K., Zwirner, C. & Brösel, G. (eds.). 2 ed. Köln, p. 560-561 2 p.

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