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. 2013
  2. Published

    Führt eine Trennung von Prüfungs- und Nichtprüfungsleistungen zur Steigerung der Rechnungslegungsqualität?

    Velte, P. & Stiglbauer, M., 2013, In: Europäisches Wirtschafts- und Steuerrecht. 24, 6, p. 213-218 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Herstellungskosten und Rückstellungen nach den EStÄR 2012

    Velte, P., 2013, In: Die steuerliche Betriebsprüfung. 53, 8, p. 235-237 3 p.

    Research output: Journal contributionsJournal articlesTransfer

  4. Published
  5. Published
  6. Published

    Passivierungskonzeptionen nach Handels- und Steuerrecht sowie IFRS

    Freidank, C.-C., Weber, S. & Velte, P., 2013, In: Das Wirtschaftsstudium. 42, 2, p. 208-216 9 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  7. Published
  8. Published

    Reform der europäischen Corporate Governance: Praxisfolgen für die externe Abschlussprüfung

    Velte, P., Weber, S. C. & Stiglbauer, M., 2013, 1 ed. Herne: NWB Verlag. 146 p.

    Research output: Books and anthologiesMonographsTransfer

  9. Published

    Regulierung der Aufsichtsratstätigkeit durch das CRD IV-Umsetzungsgesetz

    Velte, P. & Buchholz, A., 2013, In: Zeitschrift für Bankrecht und Bankwirtschaft . 25, 6, p. 400-408 9 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Rückstellungen für passive latente Steuern bei Personenhandelsgesellschaften

    Velte, P. & Wulf, I., 2013, In: Deutsche Steuer-Zeitung. 101, 5, p. 150-155 6 p.

    Research output: Journal contributionsJournal articlesTransfer

  11. Published

    Say on Pay als wirkungsvolles europäisches Regulierungsinstrument

    Velte, P., 2013, In: Europäische Zeitschrift für Wirtschaftsrecht. 24, 23, p. 893-898 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review