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
- 2024
Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug oder Segen?
Velte, P. (Speaker)
21.10.2024Activity: Talk or presentation › Conference Presentations › Education
Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?
Velte, P. (Speaker)
16.10.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
ESG-orientierte Managementsysteme
Velte, P. (Speaker)
08.10.2024Activity: Talk or presentation › Conference Presentations › Transfer
Prüfung von Nachhaltigkeitsberichten
Velte, P. (Speaker)
26.09.2024 → 27.09.2024Activity: Talk or presentation › Conference Presentations › Transfer
Neue EU-Berichts- und Sorgfaltspflichten zur Nachhaltigkeit. CSRD, CSDDD und Co
Velte, P. (Speaker)
27.08.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
10.08.2024 → 14.08.2024Activity: Talk or presentation › Conference Presentations › Research
Sustainability in education: Master Management & Sustainable Accounting and Finance
Velte, P. (Speaker)
13.06.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Auswirkungen von Nachhaltigkeitsregulierungen auf Aufsichtsrat, Interne Revision und Wirtschaftsprüfer
Velte, P. (Speaker)
13.05.2024Activity: Talk or presentation › talk or presentation in privat or public events › Research
Unternehmensstrategische Ebene der ESG-Berichterstattung: Implikationen für Geschäftsmodelle, Interne Kontrollsysteme und Risikomanagementsysteme
Velte, P. (Speaker)
18.04.2024Activity: Talk or presentation › Conference Presentations › Transfer
Weniger Aufwand durch gebündelte Berichterstattung und Prüfung. EMAS in der EU-Nachhaltigkeitsberichterstattung (CSRD) nutzen!“
Velte, P. (Speaker)
16.04.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
06.03.2024 → 08.03.2024Activity: Talk or presentation › Conference Presentations › Research
Webinar „Empirische Befunde zum Einfluss von CSRD und CSDDD
Velte, P. (Speaker)
21.02.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
What have been the effects of the audit reform?
Velte, P. (Speaker), Wagner, P. (Speaker), Poll, J. (Speaker) & Vansteenkiste, L. (Speaker)
30.01.2024Activity: Talk or presentation › talk or presentation in privat or public events › 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
- 2023
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
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
22.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
2. Conference "Sustainability in Corporate Law "
Velte, P. (Participant)
17.11.2023Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?
Velte, P. (Speaker)
03.11.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Velte, P. (Speaker)
03.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
WoltersKluwer
Velte, P. (Speaker)
16.10.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Velte, P. (Speaker)
26.07.2023Activity: Talk or presentation › Conference Presentations › Research
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
29.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme? (12.06.2023)
Velte, P. (Speaker)
12.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Warum ist ESG in der Unternehmensführung und -berichterstattung notwendig?
Velte, P. (Speaker)
07.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Education
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme?“
Velte, P. (Speaker)
05.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
The implementation of sustainability targets in executive compensation – How consistent are companies towards different stakeholders and themselves?
Velte, P. (Speaker)
24.05.2023Activity: Talk or presentation › Conference Presentations › Research
Nachhaltigkeit in der Corporate Governance
Velte, P. (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
ESG-Anforderungen an die Wirtschaftsprüfung
Velte, P. (Speaker)
05.05.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
CSRD, CSDDD und Co: Unternehmerische Nachhaltigkeitsregulierungen ante portas
Velte, P. (Speaker)
25.04.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Kompetenzprofile nach DCGK und CSRD/ESRS
Velte, P. (Speaker)
14.03.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Ergebnisse der Aufsichtsrats-Studie zum FISG und zur Nachhaltigkeit im DCGK
Velte, P. (Speaker)
08.02.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
- 2022
Die neue EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD)
Velte, P. (Speaker)
13.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Reform der Nachhaltigkeitsberichterstattung – Was erwartet die Praxis im nächsten Jahr?
Velte, P. (Speaker) & Möller, V. (Speaker)
08.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
2. Jahreskonferenz Fokus Aufsichtsrat 2022
Velte, P. (Moderator)
30.11.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Neues Vertrauen in die Wirtschaftsprüfung – ESG wird Stellschraube für Qualität und Wettbewerb
Velte, P. (Speaker)
30.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“
Velte, P. (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis
Velte, P. (Speaker)
17.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Research
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Velte, P. (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Die neue EU-CSRD und die geplante CSDD-Richtlinie: Was bedeutet das für die Interne Revision?
Velte, P. (Speaker)
24.10.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainable Corporate Governance
Velte, P. (Speaker)
30.09.2022Activity: Talk or presentation › Conference Presentations › 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
Institutional ownership heterogeneity and corporate sustainability. A systematic review of archival studies
Velte, P. (Speaker)
27.06.2022Activity: Talk or presentation › Guest lectures › Research
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Velte, P. (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“
Velte, P. (Speaker)
06.05.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
„Nachhaltige Unternehmensführung nach dem ESG-Konzept. Zur nationalen und europäischen Regulierungsdynamik“
Velte, P. (Speaker)
27.04.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Paneldiskussion (02.03.2022), “Reform des DCGK”
Velte, P. (Speaker)
02.03.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainable Corporate Governance – What it is and why it matters
Velte, P. (Speaker)
24.02.2022Activity: Talk or presentation › Conference Presentations › Research
Archival Research on Integrated Reporting: A systematic review of main drivers and the impact of integrated reporting on firm value
Velte, P. (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Velte, P. (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
- 2021
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Velte, P. (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
Auswirkungen des FISG auf die Corporate Governance
Velte, P. (Speaker)
18.11.2021Activity: Talk or presentation › Conference Presentations › 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
Mögliche neue gesetzliche Anforderungen an Interne Corporate Governance-Systeme. Was bedeutet das für die Interne Revision?
Velte, P. (Speaker)
14.10.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
24.09.2021Activity: Talk or presentation › Conference Presentations › Research
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Velte, P. (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
09.09.2021Activity: Talk or presentation › Conference Presentations › Research
Impulsvortrag und Paneldiskussion: Von der Nachhaltigkeitsberichterstattung, die wir brauchen
Velte, P. (Speaker)
22.07.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
16.06.2021Activity: Talk or presentation › Conference Presentations › Research
Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.
Velte, P. (Speaker)
15.06.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
28.05.2021Activity: Talk or presentation › Conference Presentations › Research
Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg
Velte, P. (Speaker)
19.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Überarbeitung der EU-Richtlinie zur nicht-finanziellen Berichterstattung. Wer ist betroffen und was bedeutet das für mein Unternehmen?
Velte, P. (Speaker)
11.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Sustainable Finance. Ein strategischer unternehmerischer Erfolgsfaktor.
Velte, P. (Speaker)
06.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag: Corporate Governance nach dem FISG
Velte, P. (Speaker)
26.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?
Velte, P. (Speaker)
21.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
26.03.2021Activity: Talk or presentation › Conference Presentations › Research
Big Data in der Wirtschaftsprüfung
Velte, P. (Speaker)
15.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
10.03.2021Activity: Talk or presentation › Conference Presentations › Research
Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?
Velte, P. (Speaker)
01.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltige Finanzwirtschaft. Erfolgsfaktor für die Zukunftsfähigkeit von Unternehmen und Verbänden“
Velte, P. (Speaker)
17.02.2021Activity: Talk or presentation › Conference Presentations › Transfer
- 2020
CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”
Velte, P. (Speaker)
20.11.2020Activity: Talk or presentation › Conference Presentations › Transfer
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Velte, P. (Speaker)
02.07.2020Activity: Talk or presentation › Guest lectures › Research
Podiumsdiskussion zum Thema “Sustainable Finance”
Velte, P. (Speaker)
11.02.2020Activity: Talk or presentation › Guest lectures › Transfer
Guest lecture Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Velte, P. (Speaker)
29.01.2020Activity: Talk or presentation › Guest lectures › Research
G-Geopolitics, E-ESG, T-Technology
Velte, P. (Speaker)
2020Activity: Talk or presentation › Conference Presentations › Transfer
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Velte, P. (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Velte, P. (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
School of Management and Technology (Organisational unit)
Velte, P. (Chair)
2020 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
- 2019
Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung
Velte, P. (Speaker)
17.10.2019Activity: Talk or presentation › Guest lectures › Transfer
Conference presentation: Determinants of Materiality Disclosure Quality in Integrated Reporting: Empirical Evidence from an International Setting
Velte, P. (Speaker)
28.05.2019Activity: Talk or presentation › Conference Presentations › Research
Vortrag: Bestandsaufnahme und Perspektiven der Integrated Reporting-Forschung“
Velte, P. (Lecturer)
09.05.2019Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
- 2018
Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“
Velte, P. (Lecturer)
27.11.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vortrag: Fortentwicklung von Vergütungsbericht und -votum durch die nationale Umsetzung der modifizierten EU-Aktionärsrechterichtlinie
Velte, P. (Lecturer)
22.10.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
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
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
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
Senat (Organisational unit)
Velte, P. (Member)
2018 → …Activity: Membership › Academic councils, panels and committees › Research
- 2017
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
- 2016
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
Conference presentation: Integrated Reporting: Current state of empirical research, limitations and future research implications
Velte, P. (Oral presentation)
22.09.2016 → 23.09.2016Activity: Talk or presentation › Guest lectures › Research
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 30.09.2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 03.2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
2016 → 2018Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
- 2015
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
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Velte, P. (Oral presentation)
03.07.2015Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Impact of Corporate Social Responsibility Assurance (CSRA) on the markt, organizational and individual/group decision making level. A literature review
Velte, P. (Lecturer)
03.07.2015Activity: Talk or presentation › Guest lectures › 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
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Velte, P. (Oral presentation)
19.06.2015Activity: Talk or presentation › Guest lectures › Research
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