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. E-pub ahead of print

    Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory

    Velte, P., 30.09.2025, (E-pub ahead of print) In: Sustainable Development. 16 p.

    Research output: Journal contributionsScientific review articlesResearch

  4. Published

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

    Bergmann, N., Velte, P. & Requejo, I., 09.2025, In: Business Strategy and the Environment. 34, 6, p. 7438-7468 31 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published
  6. 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

  7. 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

  8. Published
  9. Published
  10. 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

  11. 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

  12. Published
  13. 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

  14. 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

  15. 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

  16. 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

  17. 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

  18. Published
  19. Published
  20. 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

  21. 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

  22. 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

  23. Published

    Die Gesetzentwürfe zur CSRD-Umsetzung und zur Änderung des LkSG

    Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 39, p. 2383-2386 4 p., DB1479171.

    Research output: Journal contributionsJournal articlesTransfer

  24. Published

    Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000 - eine kritische Würdigung

    Velte, P., Borcherding, N. & Lackmann, J., 2025, In: Der Betrieb. 78, 17, p. 1025-1031 7 p.

    Research output: Journal contributionsJournal articlesTransfer

  25. Accepted/In press

    Does ownership structure impact carbon performance and reporting? A literature review and a research agenda

    Velte, P., 2025, (Accepted/In press) In: Accounting Research Journal.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  26. Accepted/In press

    Einfluss der nachhaltigen Corporate Governance auf die Nachhaltigkeitsberichterstattung

    Velte, P., 2025, (Accepted/In press) Der Prüfungsausschuss des Aufsichtsrats. : Praxisleitfaden für Finanzexperten und Aufsichtsräte. 4 ed. Stuttgart: Schäffer-Poeschel Verlag

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

  27. Accepted/In press
  28. Accepted/In press

    Female Directors on Audit Committees and Corporate Environmental Decoupling: The Moderator Effect of Sustainability Assurance

    Velte, P., 2025, (Accepted/In press) In: Business Strategy and the Environment. 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  29. Accepted/In press

    How to measure Integrated Reporting Adoption, compliance, and Quality: A Systematic Review of taxonomies, constructs, and measures toward a research agenda

    Rauschenberger, F., Gerwanski, J. & Lueg, R., 2025, (Accepted/In press) In: Management Review Quarterly. 100360.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  30. Published

    Nachhaltigkeit und Bürokratieabbau: Vorschlag eines EU-Omnibus-Pakets zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung

    Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, In: Zeitschrift für Internationale Rechnungslegung. 20, 4, p. 145-147 3 p.

    Research output: Journal contributionsJournal articlesTransfer

  31. Accepted/In press

    Sustainability-related co-operation among audit committees, internal auditors and external auditors: a survey-based study

    Wehrhahn, C., 2025, (Accepted/In press) In: Meditari Accountancy Research.

    Research output: Journal contributionsScientific review articlesResearch

  32. Published
  33. Accepted/In press
  34. Published
  35. 2024
  36. Published

    Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  37. Published

    Do TCFD-aligned firms really care for climate change, or solely for their investors?

    Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.

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

  38. Published
  39. E-pub ahead of print
  40. Published
  41. Published
  42. Published

    Ownership structure and corporate tax avoidance: A structured literature review on archival research

    Velte, P., 28.05.2024, In: Journal of Applied Accounting Research. 25, 3, p. 696-731 36 p.

    Research output: Journal contributionsScientific review articlesResearch

  43. Published

    Sustainable board governance and sustainable supply chain reporting. European evidence

    Velte, P., 10.05.2024, In: Journal of Strategy and Management. 17, 2, p. 222-243 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  44. Published

    Sustainable board governance and environmental performance: European evidence

    Velte, P., 05.2024, In: Business Strategy and the Environment. 33, 4, p. 3397-3421 25 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  45. Published
  46. Published

    § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1812-1818 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  47. Published

    § 289c Inhalt der nichtfinanziellen Erklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1812-1821 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  48. Published

    § 289d Nutzung von Rahmenwerken

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1821-1822 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  49. Published

    § 289e Weglassen nachteiliger Angaben

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1822-1823 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  50. Published

    § 289f Erklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1823-1831 9 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  51. Published

    § 315b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1995-1999 5 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  52. Published

    § 315c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1999-2000 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

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