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
- 2025
- 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 contributions › Journal articles › Transfer
- 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 contributions › Journal articles › Transfer
- 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 contributions › Journal articles › Transfer
- 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 contributions › Journal articles › Research › peer-review
- 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 VerlagResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer
- Accepted/In press
Europäische Regulierung der Nachhaltigkeitsberichterstattung vor der Kehrtwende? Eine kritische Würdigung des EU-Omnibuspakets vor dem Hintergrund bisheriger empirischer Befunde
Velte, P., 2025, (Accepted/In press) In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen.Research output: Journal contributions › Journal articles › Transfer
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Transfer
- 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 contributions › Scientific review articles › Research
