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. 2024
  2. 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

  3. 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

  4. Published

    § 315d Konzernerklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 2000-2002 3 p. (NomosKommentar).

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

  5. Published

    Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors

    Velte, P., 16.02.2024, In: Corporate Governance (Bingley). 24, 2, p. 225-263 39 p.

    Research output: Journal contributionsScientific review articlesResearch

  6. Published

    Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

    Bergmann, N., 02.2024, In: Journal of Business Economics : JBE. 94, 2, p. 311-378 68 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact?

    Velte, P., 01.01.2024, In: Corporate Ownership and Control. 21, 1, p. 8-20 13 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Archival research on carbon reporting quality. A review of determinants and consequences for firm value

    Velte, P., 2024, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 110-148 39 p.

    Research output: Journal contributionsScientific review articlesResearch

  9. Published
  10. Published
  11. Published

    Deutsches Lieferkettensorgfaltspflichtengesetz

    Velte, P., 2024, Handbuch Nachhaltigkeitsberichterstattung. Mittelbach-Hörmanseder, S., Hummel, K. & Schneider, G. (eds.). 1 ed. Wien: LexisNexis ARD ORAC, p. 105-119 15 p.

    Research output: Contributions to collected editions/worksChapterpeer-review

  12. Published

    Gesetzentwurf zur Umsetzung der Corporate Sustainability Reporting Directive (CSRD. Anpassungen gegenüber dem Referentenentwurf und kritische Würdigung

    Wulf, I. & Velte, P., 2024, In: Der Betrieb. 76, 35, p. 2105-2108 4 p., DB1465055.

    Research output: Journal contributionsJournal articlesTransfer

  13. Published

    Harmonisierung der Standards zur Klimaberichterstattung? Eine vergleichende Analyse und kritische Würdigung des IFRS S2 und ESRS E1

    Friedrich, T., Velte, P. & Wulf, I., 2024, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 24, 10, p. 384-391 8 p., KOR1464113.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  14. Published

    Nachhaltigkeitsberichterstattung nach dem Referentenentwurf eines Umsetzungsgesetzes zur CSRD: Eine kritische Würdigung

    Wulf, I. & Velte, P., 2024, In: Der Betrieb. 77, 17, p. 1017-1024 8 p., DB1460035.

    Research output: Journal contributionsJournal articlesTransfer

  15. Published
  16. Published
  17. Published
  18. Published

    Zur Notwendigkeit von Nachhaltigkeit in der Corporate Governance

    Velte, P., 2024, Corporate Responsibility : Kompass für die Nachhaltigkeitsberichterstattung. Freiberg, J. & Bruckner, A. (eds.). 3 ed. Freiburg i.Br.: Haufe Mediengruppe, p. 167-192 26 p.

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

  19. Published
  20. 2023
  21. Published
  22. Published

    Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?

    Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 3063-3074 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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