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. 2017
  2. Published
  3. Published

    The link between audit committees, corporate governance quality and firm performance: A literature review

    Velte, P., 01.01.2017, In: Corporate Ownership & Control . 14, 4, p. 15-31 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Bestandsaufnahme und Würdigung der empirischen Rechnungslegungsforschung zum Goodwill Impairment Only Approach nach IFRS

    Velte, P. & Lazar, L., 2017, In: Betriebswirtschaftliche Forschung und Praxis. 69, 1, p. 57-86 30 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published
  6. Published
  7. Published

    Die nichtfinanzielle Erklärung und die Diversity-Berichterstattung nach dem CSR-Richtlinie-Umsetzungsgesetz

    Velte, P., 2017, In: Audit Committee Quarterly. extra: Corporate Social Responsibility, p. 5-7 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  8. Published

    Diversity Reporting als Bestandteil des Corporate Governance Reportings

    Buhleier, C., Kajüter, P., Müller, S., Scheffler, E., Velte, P. & Weber, S. C., 2017, Betriebswirtschaftliche Implikationen der digitalen Transformation . Krause, S. & Pellens, B. (eds.). 72/17 ed. Springer Fachmedien Wiesbaden GmbH, Vol. Sonderheft . p. 355-373 19 p. (Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung; vol. 72/17).

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

  9. Published
  10. Published
  11. Published

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Publications

  1. Gesundheit im Unternehmen
  2. VET Teacher Education - a Co-Constructive Design Process
  3. Tackling the habitat fragmentation panchreston
  4. Re-storying the Business, Innovation and Entrepreneurial Ecosystem Concepts
  5. Cultural Consumption Analysis: Beyond Structure and Agency
  6. Author Correction: Widening global variability in grassland biomass since the 1980s
  7. Housing in the Margins: Negotiating Urban Formalities in Berlin's Allotment Gardens
  8. Enhancing Employee Self-Care
  9. Das Unvermeidliche vermeiden
  10. With a little help from my website. Firm survial and web presence in times of COVID-19 - Evidence from 10 European Countries
  11. What do we know about meta-analyses in accounting, auditing, and corporate governance?
  12. Ecological-economic modeling for biodiversity management
  13. “It’s not what you say, but how you say it”: How the provision of qualitative, quantitative and monetary environmental information influences companies’ internal decision making
  14. Governing Emotions
  15. Measuring mathematics teachers’ professional competence by using video clips (COACTIV video)
  16. From the Love of Art to a Passion for Investment?
  17. Crown and leaf traits as predictors of subtropical tree sapling growth rates
  18. § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen
  19. Entführung in Luxor
  20. 20 years of performance measurement in sustainable supply chain management
  21. Life Together in Diverse Societies
  22. From Revolution to Reformation
  23. A welfare analysis of the electricity transmission regulatory regime in Germany
  24. Unraveling the Relationships between Ecosystems and Human Wellbeing in Spain
  25. The 2018 agreement to prevent unregulated high seas fisheries in the central Arctic Ocean