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. 2025
  2. Published

    Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

    Muench, M. & Velte, P., 02.12.2025, In: European Taxation. 65, 1, p. 3-14 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published
  4. Published

    Climate board governance and carbon assurance – European evidence

    Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 594-621 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research

    Velte, P., 06.2025, In: Meditari Accountancy Research. 33, 7, p. 443-465 23 p.

    Research output: Journal contributionsScientific review articlesResearch

  6. E-pub ahead of print

    Female directors, family firms, climate talk and climate walk: European evidence

    Bergmann, N., Velte, P. & Requejo, I., 21.05.2025, (E-pub ahead of print) In: Business Strategy and the Environment. 31 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published
  8. Published
  9. E-pub ahead of print

    Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements

    Velte, P., 14.04.2025, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 47 p.

    Research output: Journal contributionsScientific review articlesResearch

  10. Published

    Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?

    Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. Published
  12. Published

    Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Normative Rahmenbedingungen und empirische Befunde

    Velte, P. & Wehrhahn, C., 25.01.2025, In: Zeitschrift Interne Revision. 58, 1, p. 28-34 7 p.

    Research output: Journal contributionsScientific review articlesTransfer

  13. Published

    Nichtumsetzung der CSRD zum 31.12.2024: Konsequenzen für die Tätigkeit des Aufsichtsrats

    Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 13.01.2025, In: Der Betrieb. 78, 3, p. 67-71 5 p.

    Research output: Journal contributionsJournal articlesTransfer

  14. Published

    Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

    Velte, P., 01.2025, In: Corporate Governance (Bingley). 25, 8, p. 1-20 20 p.

    Research output: Journal contributionsScientific review articlesResearch

  15. Published

    Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees

    Velte, P., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 1147–1160 14 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  16. E-pub ahead of print

    Anhang zu § 10: Nachhaltigkeitsberichterstattung

    Velte, P. & Wulf, I., 2025, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter Oldenbourg

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearch

  17. Published
  18. Published
  19. Published

    Corporate Governance im Rahmen der ESRS-Nachhaltigkeitsberichterstattung: Erfahrungen aus 2024 und Anregungen für 2025

    Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 2025, In: Der Betrieb. 78, 31, p. 1841-1846 6 p., 31.

    Research output: Journal contributionsJournal articlesTransfer

  20. Published

    Der neue Referentenentwurf eines CSRD-Umsetzungsgesetzes zur Nachhaltigkeitsberichterstattung

    Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 32, p. 1909-1915 7 p., DB1477199.

    Research output: Journal contributionsJournal articlesTransfer

  21. Published

    Der Vorschlag der EU-Kommission für ein EU-Omnibus-Paket zur Änderung von CSRD, CSDDD und Taxonomie-Verordnung

    Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, In: Der Betrieb. 78, 14, p. 813-823 11 p.

    Research output: Journal contributionsJournal articlesTransfer

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