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

    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

  3. 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

  4. 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

  5. Accepted/In press
  6. 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

  7. 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

  8. 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

  9. Published
  10. Accepted/In press
  11. Published
  12. 2024
  13. 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

  14. 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

  15. Published
  16. E-pub ahead of print
  17. Published
  18. Published
  19. 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

  20. 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

  21. 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

  22. Published
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Researchers

  1. Susanne M Nagel-Prinz

Publications

  1. Datenbanken als Zitadellen des Web 2.0
  2. Nachhaltigkeitsstrategien erfolgreich entwickeln
  3. The rhetorical structure of marketisation in selected emails of tertiary institutions
  4. Mehrsprachigkeit und Interkulturalität in Fremdsprachenportfolios
  5. Ästhetik x Dispositiv
  6. Perfect
  7. Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
  8. Sex differences in mental rotation strategy
  9. Notting Hill Gate 3 Basic
  10. Transdisziplinäre Forschung mit transformativem Anspruch Zehn Jahre NaWis
  11. Using ectomycorrhizae to improve the restoration of Neotropical coastal zones
  12. An empirical examination of repeated auctions for biodiversity conservation contracts
  13. Experimental and in silico assessment of fate and effects of the antipsychotic drug quetiapine and its bio- and phototransformation products in aquatic environments
  14. Using accuracy of self-estimated interest type as a sign of career choice readiness in career assessment of secondary students
  15. Diskursanalyse
  16. Regional Mobility Spaces? Visa Waiver Policies and Regional Integration
  17. Person, die Begründung menschlicher Identität
  18. Gender differences in knowledge, use, and collection of wild edible plants in three spanish areas
  19. Environmental informatics and industrial ecology
  20. Wie kommt das Neue in die Welt?
  21. Governance of professional service firms: a configurational approach
  22. Vorwort
  23. Militainment als "banaler" Militarismus
  24. Selbstentfaltung und künstliche Verwandtschaft
  25. Handbuch der Mythologie
  26. Aufsätze im SMS-Stil?
  27. Point, line, surface as plane. From notational iconicity to diagrammatology
  28. Measuring Young Consumers’ Sustainable Consumption Behavior
  29. Measuring mathematics teachers’ professional competence by using video clips (COACTIV video)
  30. Das totale Archiv
  31. BaWü-labs on their way