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

    Stichtagsprinzip und Ereignisse nach dem Bilanzstichtag im Handels- und Steuerrecht sowie nach IFRS

    Freidank, C.-C., Velte, P. & Weber, S. C., 2013, In: NWB Steuer und Studium. 34, 8, p. 456-457 2 p.

    Research output: Journal contributionsJournal articlesEducationpeer-review

  3. Published

    Switching from a Managing to a Monitoring Function on the Board: Is a Cooling-Off Period Necessary?

    Velte, P. & Stiglbauer, M., 2013, In: The IUP Journal of Corporate Governance . 11, 11, p. 7-16 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    The economic versus moral perspective of board diversity: A time for regulation after the financial crisis?

    Stiglbauer, M. & Velte, P., 2013, In: The International Journal of Organizational Diversity. 12, 2, p. 71-77 7 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Theoretische Fundierung der Internen Revision: Zur ökonomischen Notwendigkeit einer Internen Revision

    Eulerich, M. & Velte, P., 2013, In: Zeitschrift Interne Revision. 48, 3, p. 146-151 6 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  6. Published

    „Verlässlichkeitslücke“ bei der Prüfung von Halbjahresfinanzberichten?

    Velte, P., 2013, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 16, 8, p. 289-291 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  7. Published

    Zwingender Zustimmungsvorbehalt des Aufsichtsrats für Nichtprüfungsleistungen des Abschlussprüfers?!

    Velte, P., 2013, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 16, 34, p. 1332-1334 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

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  24. Using accuracy of self-estimated interest type as a sign of career choice readiness in career assessment of secondary students
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  26. Regional Mobility Spaces? Visa Waiver Policies and Regional Integration
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  28. Gender differences in knowledge, use, and collection of wild edible plants in three spanish areas
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