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
- Guest lectures
Konferenz: CSR-Richtlinie-Umsetzungsgesetz und dessen Einordnung in die internationale Entwicklung der Berichterstattung
Velte, P. (Lecturer)
04.10.2016Activity: Talk or presentation › Guest lectures › Transfer
Podiumsdiskussion: Europäische (Über-)Regulierung von Rechnungslegung, Abschlussprüfung und Corporate Governance?
Velte, P. (Lecturer)
2014Activity: Talk or presentation › Guest lectures › Research
Podiumsdiskussion zum Thema “Sustainable Finance”
Velte, P. (Speaker)
11.02.2020Activity: Talk or presentation › Guest lectures › Transfer
Prävention von Top Management Fraud durch Interaktion von Corporate Governance-Instanzen
Velte, P. (Speaker) & Lechner, S. (Speaker)
2014Activity: Talk or presentation › Guest lectures › Education
Prüfung der Gewinnverwendungspolitik durch Aufsichtsrat und Abschlussprüfer. Eine normative und empirische Bestandsaufnahme
Velte, P. (Lecturer)
2010Activity: Talk or presentation › Guest lectures › Transfer
The Economic versus Moral Perspective of Board Diversity: A Time for Regulation after the Financial Crisis
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The link between audit committees and corporate governance quality
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
The link between in- and external rotation of the auditor and the quality of financial accounting and audit
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
The link between (non) audit fees and accounting/audit quality
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2010Activity: Talk or presentation › Guest lectures › Research
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2009Activity: Talk or presentation › Guest lectures › Research
The position of Internal Auditing in different Corporate Governance Systems. An empirical analysis for the European Countries
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The role of internal audit in modern corporate governance: A European perspective
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Vortrag: Diskontierungsmodelle bei langfristigen Rückstellungen im deutschen und österreichischen Bilanz- und Steuerrecht
Velte, P. (Speaker)
22.01.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Perspektiven der Teilwertabschreibung bei voraussichtlich dauernder Wertminderung.: Kritische Betrachtungen vor dem Hintergrund des BMF-Schreibens vom 16.07.2014
Velte, P. (Oral presentation)
26.03.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Quo vadis, Vergütungsbericht und –votum? Nationale Umsetzung der neugefassten EU-Aktionärsrechte-Richtlinie ante portas“
Velte, P. (Lecturer)
19.10.2018Activity: Talk or presentation › Guest lectures › Transfer
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Velte, P. (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht
Velte, P. (Speaker)
2014Activity: Talk or presentation › Guest lectures › Transfer
Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung
Velte, P. (Speaker)
17.10.2019Activity: Talk or presentation › Guest lectures › Transfer
- External workshops, courses, seminars
Accountancy Europe Corporate Governance Policy Group
Velte, P. (Speaker)
22.11.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Financial Experts Association (FEA), Webinar FEA ASK ME ANYTHING
Velte, P. (Speaker) & Probst, A. (Speaker)
18.01.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
WoltersKluwer
Velte, P. (Speaker)
16.10.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
- Conferences
2. Conference "Sustainability in Corporate Law "
Velte, P. (Participant)
17.11.2023Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
2. Jahreskonferenz Fokus Aufsichtsrat 2022
Velte, P. (Moderator)
30.11.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
80. Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft e.V. - VHB 2018
Velte, P. (Speaker)
25.05.2018Activity: Participating in or organising an academic or articstic event › Conferences › Research
Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland
Velte, P. (Moderator)
27.06.2017Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Conference „Managing the way out of the crisis: between regulation and forecasts“ 2011
Velte, P. (Speaker)
10.06.2011Activity: Participating in or organising an academic or articstic event › Conferences › Research
European Academy of Management - EURAM 2018
Velte, P. (Speaker) & Obermann, J. (Coauthor)
21.06.2018Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference Corporate and Institutional Innovations in Finance and Governance - 2015
Velte, P. (Participant)
21.05.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference “Corporate Governance and Regulation. Outlining New Horizons for Theory and Practice” 2012
Velte, P. (Speaker)
19.09.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference “Improving financial institutions. The proper balance between regulation and governance” 2012
Velte, P. (Speaker)
19.04.2012 → 20.04.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference Monetary, Banking and Financial Issues in Central and Eastern EU Member Countries. How can Central and Eastern EU Members Overcome The Current Economic Crisis? - 2015
Velte, P. (Participant)
10.04.2015 → 12.04.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference on Corporate Governance, Accounting & Audit: Crisis Challenges - 2015
Velte, P. (Organiser)
26.11.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
Jahrestagung "Praxisforum Rechnungswesen" - EUROFORUM 2015
Velte, P. (Moderator)
22.06.2015 → 23.06.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Podiumsdiskussion “Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland” - 2015
Velte, P. (Moderator)
24.04.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse
Velte, P. (Moderator)
22.09.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Web-konferenz: Moderation: Nachhaltigkeitsberichterstattung und ihre Prüfung
Velte, P. (Moderator)
16.11.2021Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Workshop „Umbruch der Unternehmenspublizität durch das Integrated Reporting“ - 2015
Velte, P. (Moderator)
11.06.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
- Editor of journals
Journal of Management Control (Journal)
Velte, P. (Editor)
2014Activity: Publication peer-review and editorial work › Editor of journals › Research