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. Ergebnisse der Aufsichtsrats-Studie zum FISG und zur Nachhaltigkeit im DCGK

    Velte, P. (Speaker)

    08.02.2023

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

  3. 2022
  4. Die neue EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD)

    Velte, P. (Speaker)

    13.12.2022

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

  5. Reform der Nachhaltigkeitsberichterstattung – Was erwartet die Praxis im nächsten Jahr?

    Velte, P. (Speaker) & Möller, V. (Speaker)

    08.12.2022

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

  6. 2. Jahreskonferenz Fokus Aufsichtsrat 2022

    Velte, P. (Moderator)

    30.11.2022

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  7. Neues Vertrauen in die Wirtschaftsprüfung – ESG wird Stellschraube für Qualität und Wettbewerb

    Velte, P. (Speaker)

    30.11.2022

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

  8. Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“

    Velte, P. (Keynote Speaker)

    26.11.2022

    Activity: Talk or presentationConference PresentationsResearch

  9. Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis

    Velte, P. (Speaker)

    17.11.2022

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

  10. Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen

    Velte, P. (Speaker)

    09.11.2022

    Activity: Talk or presentationGuest lecturesTransfer

  11. Die neue EU-CSRD und die geplante CSDD-Richtlinie: Was bedeutet das für die Interne Revision?

    Velte, P. (Speaker)

    24.10.2022

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

  12. Sustainable Corporate Governance

    Velte, P. (Speaker)

    30.09.2022

    Activity: Talk or presentationConference PresentationsTransfer

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Publications

  1. Finden und Erfinden
  2. Qualifizierung und Motivation von Studierenden und Hochschulabsolventen für eine Existenzgründung
  3. Verhalten ändern - im Team geht’s besser
  4. Public Value - Gesellschaftliche Wertschöpfung als unternehmerische Pflicht
  5. Corporate taxes and multi-product exporters
  6. Socioecological Interactions amid Global Change
  7. Leadership for Learning in Germany and the US: Commonalities and Differences
  8. Gaia's Game
  9. Vorwort
  10. Glen Mills Schools
  11. Pierre Bourdieus ‚Praxistheorie des Rechts‘
  12. The Impact of Participation in Sports on Educational Attainment
  13. Perceived inclusivity and trust in protected area management decisions among stakeholders in Alaska
  14. Einleitung
  15. The regulation of zero-price markets by the competition authorities in the USA and the EU
  16. Crowdfunding
  17. „Die Literatur, das sind wir und unsere Feinde“
  18. Hybrid Regionalism in Africa Towards a Theory of African Union Interventions
  19. In 10 Schritten mit Kindern zum Stab(hoch)springen
  20. To phub or not to phub
  21. Human and veterinary drugs in the environment
  22. Documents in International Economic Law
  23. Social inequalities among inpatients with non-specific chronic low back pain in medical rehabilitation. A secondary analysis from a randomised controlled trial
  24. Disentangling ‘ecosystem services’ and ‘nature’s contributions to people’
  25. The global emergence of social protection
  26. § 349 Erklärung des Rücktritts
  27. Driving anger expression in Germany—Validation of the Driving Anger Expression Inventory for German drivers
  28. Theatralisierung des Alltags
  29. Longitudinal and Latitudinal Distribution of Perfluoroalkyl Compounds in the Surface Water of the Atlantic Ocean
  30. Testierfähigkeit (§ 2229 BGB)
  31. No routine surface disinfection
  32. Je älter desto besser?
  33. Kommentierung des § 110 VwGO (Teilurteil)