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

    § 260 HGB: Vorlegung bei Auseinandersetzungen

    Mindermann, T. & Velte, P., 2013, Systematischer Praxiskommentar Bilanzrecht. Petersen, K., Zwirner, C. & Brösel, G. (eds.). 2 ed. Köln: Bundesanzeiger Verlag, p. 559 1 p.

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

  2. Published

    Extern berichten: Zu Wegen der Rechnungslegung und der Abschlussprüfung

    Velte, P., 2013, Die ZEIT erklärt die Wirtschaft: Betriebswirtschaft ; Was man wirklich wissen muss. Heuser, U. J. & Spoun, S. (eds.). Hamburg: Murmann Verlag, Vol. 2. p. 136-140 5 p. (Die ZEIT erklärt die Wirtschaft; vol. 2).

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

  3. Published

    Grundlagen der internationalen Rechnungslegung

    Velte, P. & Haaker, A., 2015, Allgemeine Betriebswirtschaftslehre: Theorie und Politik des Wirtschaftens in Unternehmen. Schweitzer, M. & Baumeister, A. (eds.). 11 ed. Berlin: Erich Schmidt Verlag, p. 871-928 58 p.

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

  4. Published

    Grundlagen der externen Rechnungslegung

    Haaker, A. & Velte, P., 2015, Allgemeine Betriebswirtschaftslehre: Theorie und Politik des Wirtschaftens in Unternehmen. Schweitzer, M. & Baumeister, A. (eds.). 11 ed. Berlin: Erich Schmidt Verlag, p. 819-870 52 p.

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

  5. Published

    Fortentwicklung der Überwachungstätigkeit deutscher Banken-Aufsichtsräte durch die Reformen zur Corporate Governance

    Velte, P. & Buchholz, A., 2014, Corporate Governance von Kreditinstituten: Anforderungen - Instrumente - Compliance. Paetzmann, K. & Altenhain, K. (eds.). Berlin: Erich Schmidt Verlag, p. 297-326 30 p.

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

  6. Published

    Corporate governance in Ukraine: Major standards and emerging trends

    Kostyuk, A., Stiglbauer, M., Velte, P., Lapina, Y. & Riabichenko, D., 2014, Corporate governance in emerging markets: Theories, Practices and Cases. Boubaker, S. & Nguyen, D. K. (eds.). Berlin/New York: Springer Verlag, p. 269-288 20 p. (CSR, Sustainability, Ethics & Governance).

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

  7. Published

    Passivierungskonzeptionen nach Handels- und Steuerrecht sowie IFRS

    Freidank, C.-C., Weber, S. & Velte, P., 2013, In: Das Wirtschaftsstudium. 42, 2, p. 208-216 9 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  8. Published
  9. Published

    Rückstellungen für passive latente Steuern bei Personenhandelsgesellschaften

    Velte, P. & Wulf, I., 2013, In: Deutsche Steuer-Zeitung. 101, 5, p. 150-155 6 p.

    Research output: Journal contributionsJournal articlesTransfer

  10. Published

    „Verlässlichkeitslücke“ bei der Prüfung von Halbjahresfinanzberichten?

    Velte, P., 2013, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 16, 8, p. 289-291 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review