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
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  1. School of Management and Technology (Organisational unit)

    Velte, P. (Chair)

    20202021

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  2. Senat (Organisational unit)

    Velte, P. (Member)

    2018 → …

    Activity: MembershipAcademic councils, panels and committeesResearch

  3. Sustainability in education: Master Management & Sustainable Accounting and Finance

    Velte, P. (Speaker)

    13.06.2024

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  4. Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)

    10.08.202414.08.2024

    Activity: Talk or presentationConference PresentationsResearch

  5. Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)

    06.03.202408.03.2024

    Activity: Talk or presentationConference PresentationsResearch

  6. Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?

    Velte, P. (Speaker)

    16.10.2024

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  7. Sustainable Corporate Governance

    Velte, P. (Speaker)

    30.09.2022

    Activity: Talk or presentationConference PresentationsTransfer

  8. Sustainable Corporate Governance – What it is and why it matters

    Velte, P. (Speaker)

    24.02.2022

    Activity: Talk or presentationConference PresentationsResearch

  9. Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse

    Velte, P. (Moderator)

    22.09.2022

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  10. The link between audit committees and corporate governance quality

    Velte, P. (Speaker)

    2011

    Activity: Talk or presentationGuest lecturesResearch

  11. The link between (non) audit fees and accounting/audit quality

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentationGuest lecturesResearch

  12. The link between supervisory board reporting and firm performance in Germany and Austria

    Velte, P. (Speaker)

    2010

    Activity: Talk or presentationGuest lecturesResearch

  13. The link between supervisory board reporting and firm performance in Germany and Austria

    Velte, P. (Speaker)

    2009

    Activity: Talk or presentationGuest lecturesResearch

  14. The role of internal audit in modern corporate governance: A European perspective

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentationGuest lecturesResearch

  15. Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“

    Velte, P. (Lecturer)

    27.11.2018

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  16. Vortrag: Bestandsaufnahme und Perspektiven der Integrated Reporting-Forschung“

    Velte, P. (Lecturer)

    09.05.2019

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  17. Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen

    Velte, P. (Speaker)

    10.06.2022

    Activity: Talk or presentationConference PresentationsTransfer

  18. Vortrag: Fortentwicklung von Vergütungsbericht und -votum durch die nationale Umsetzung der modifizierten EU-Aktionärsrechterichtlinie

    Velte, P. (Lecturer)

    22.10.2018

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  19. Warum ist ESG in der Unternehmensführung und -berichterstattung notwendig?

    Velte, P. (Speaker)

    07.06.2023

    Activity: Talk or presentationtalk or presentation in privat or public eventsEducation

  20. Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen

    Velte, P. (Speaker)

    09.11.2022

    Activity: Talk or presentationGuest lecturesTransfer

  21. Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht

    Velte, P. (Speaker)

    2014

    Activity: Talk or presentationGuest lecturesTransfer

  22. Webinar „Empirische Befunde zum Einfluss von CSRD und CSDDD

    Velte, P. (Speaker)

    21.02.2024

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  23. Web-konferenz: Moderation: Nachhaltigkeitsberichterstattung und ihre Prüfung

    Velte, P. (Moderator)

    16.11.2021

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  24. Weniger Aufwand durch gebündelte Berichterstattung und Prüfung. EMAS in der EU-Nachhaltigkeitsberichterstattung (CSRD) nutzen!“

    Velte, P. (Speaker)

    16.04.2024

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  25. What have been the effects of the audit reform?

    Velte, P. (Speaker), Wagner, P. (Speaker), Poll, J. (Speaker) & Vansteenkiste, L. (Speaker)

    30.01.2024

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  26. Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung

    Velte, P. (Speaker)

    17.10.2019

    Activity: Talk or presentationGuest lecturesTransfer

  27. WoltersKluwer

    Velte, P. (Speaker)

    16.10.2023

    Activity: Participating in or organising an academic or articstic eventExternal workshops, courses, seminarsTransfer

  28. Workshop „Umbruch der Unternehmenspublizität durch das Integrated Reporting“ - 2015

    Velte, P. (Moderator)

    11.06.2015

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  29. Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung

    Velte, P. (Speaker) & Wehrhahn, C. (Speaker)

    29.06.2023

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  30. Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung

    Velte, P. (Speaker) & Wehrhahn, C. (Speaker)

    22.11.2023

    Activity: Talk or presentationConference PresentationsTransfer

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