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. 2023
  2. Published

    European Sustainability Reporting Standards (ESRS): Überblick zu den Berichtsinhalten des neuen Nachhaltigkeitsberichts

    Wulf, I. & Velte, P., 29.09.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 5, p. 228-235 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Berichterstattung nach Art. 8 der EU-Taxonomie-Verordnung. Eine empirische Untersuchung der Taxonomiefähigkeit und -konformität bei den Unternehmen des DAX, MDAX und SDAX

    Garzen, M., Weber, S., Velte, P. & Fischer, A., 08.09.2023, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 23, 9, p. 363-373 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Corporate Climate Reporting of European Banks: Are these institutions compliant with climate issues?

    Friedrich, T., Velte, P. & Wulf, I., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2817-2834 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published
  6. Published

    The impact of external auditors on firms’ financial restatements. A review of archival studies and implications for future research

    Velte, P., 09.2023, In: Management Review Quarterly. 73, 3, p. 959-985 27 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research

    Velte, P., 15.08.2023, In: Journal of Environmental Management. 340, 13 p., 117916.

    Research output: Journal contributionsScientific review articlesResearch

  8. Published

    Anhang zu § 5: Zur praktischen Umsetzung der Sorgfaltspflichten nach dem LkSG - Fallstudie zu einem Social Compliance Management System nach IDW PS 980

    Merz, D., Stitteneder, S. & Velte, P., 05.06.2023, LkSG. Lieferkettensorgfaltspflichtengesetz: Kommentar. Schall, A., Theusinger, I. & Pour Rafsendjani, M. (eds.). 1 ed. Berlin: Walter de Gruyter, Vol. 1. p. 316-333 18 p.

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

  9. Published
  10. Published
  11. Published
Previous 1...4 5 6 7 8 9 10 11 ...40 Next

Recently viewed

Publications

  1. Plant traits affecting herbivory on tree recruits in highly diverse subtropical forests
  2. Zuhause statt Hörsaal
  3. Challenges and solutions to establishing and sustaining citizen science projects in South Africa
  4. Der Rest ist Papier
  5. The management relevance of biodiversity science
  6. 插畫與跨符號翻譯:無稽詩文的視覺呈現
  7. Grazing management in semi-arid regions
  8. To Show is To Preserve – figures and demonstrations
  9. Idioms – Languages of Art, Thematic issue of Texte zur Kunst, Nr. 108
  10. Multiple Glacial Refugia of the Low-Dispersal Ground Beetle Carabus irregularis:
  11. Konfliktlösung durch Verhandlung
  12. Datenbanken als Zitadellen des Web 2.0
  13. Nachhaltigkeitsstrategien erfolgreich entwickeln
  14. The rhetorical structure of marketisation in selected emails of tertiary institutions
  15. Mehrsprachigkeit und Interkulturalität in Fremdsprachenportfolios
  16. Ästhetik x Dispositiv
  17. Perfect
  18. Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
  19. Sex differences in mental rotation strategy
  20. Notting Hill Gate 3 Basic
  21. Transdisziplinäre Forschung mit transformativem Anspruch Zehn Jahre NaWis
  22. Using ectomycorrhizae to improve the restoration of Neotropical coastal zones
  23. An empirical examination of repeated auctions for biodiversity conservation contracts
  24. Experimental and in silico assessment of fate and effects of the antipsychotic drug quetiapine and its bio- and phototransformation products in aquatic environments
  25. Using accuracy of self-estimated interest type as a sign of career choice readiness in career assessment of secondary students
  26. Diskursanalyse
  27. Regional Mobility Spaces? Visa Waiver Policies and Regional Integration
  28. Person, die Begründung menschlicher Identität
  29. Gender differences in knowledge, use, and collection of wild edible plants in three spanish areas
  30. Environmental informatics and industrial ecology
  31. Wie kommt das Neue in die Welt?
  32. Governance of professional service firms: a configurational approach
  33. Vorwort
  34. Militainment als "banaler" Militarismus
  35. Selbstentfaltung und künstliche Verwandtschaft