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
- Journal articles › Research › Peer-reviewed
- Published
Prüfung von Nachhaltigkeitsberichten nach der Corporate Sustainability Reporting Directive (CSRD): Zum Nachhaltigkeitsbericht nach den geplanten ESRS aus der Sicht von Aufsichtsrat und Prüfungsausschuss
Velte, P. & Stawinoga, M., 2022, In: WPg - Die Wirtschaftsprüfung. 75, 19, p. 1069-1076 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Quo vadis, EU-Umweltberichterstattung? Normative Rahmenbedingungen, empirische Befunde zum Einfluss von Corporate Governance und kritische Würdigung zur Entscheidungsnützlichkeit
Velte, P., 2023, In: Der Betrieb. 76, 18, p. 1041-1049 9 p., DB1431582.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Reform der Abschlussprüfung nach der Richtlinie 2014/56/EU und der Verordnung (EU) Nr. 537/2014: Unabhängigkeit und Berichterstattung des Abschlussprüfers sowie Tätigkeit von Prüfungsausschüssen
Velte, P., 2014, In: Deutsches Steuerrecht. 52, 33-34, p. 1688-1694 7 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Regulierung der Aufsichtsratstätigkeit durch das CRD IV-Umsetzungsgesetz
Velte, P. & Buchholz, A., 2013, In: Zeitschrift für Bankrecht und Bankwirtschaft . 25, 6, p. 400-408 9 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Regulierungsdichte der (Gender) Diversity-Berichterstattung. Was kommt auf Aufsichtsrat und Abschlussprüfer zu?
Velte, P., 2018, In: WPg - Die Wirtschaftsprüfung. 71, 8, p. 477-483 7 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Regulierung von Stimmrechtsberatern nach ARUG II: Neue Transparenzpflichten gem. § 134d AktG-E als „zahnloser Papiertiger“?
Velte, P., 20.12.2019, In: Die Aktiengesellschaft. 64, 24, p. 893-898 6 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Relevanz von Rechnungslegungsempfehlungen des Deutschen Rechnungslegungs Standards Committee (DRSC) unter besonderer Berücksichtigung des Deutschen Rechnungslegungsstandards Nr. (DRS) 20 (Konzernlagebericht)
Lorson, P., Melcher, W., Müller, S., Velte, P., Wulf, I. & Zündorf, H., 11.2015, In: Zeitschrift für Unternehmens- und Gesellschaftsrecht . 44, 6, p. 887-917 31 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Say on Pay als wirkungsvolles europäisches Regulierungsinstrument
Velte, P., 2013, In: Europäische Zeitschrift für Wirtschaftsrecht. 24, 23, p. 893-898 6 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Say on Pay-Regulierung nach der Neufassung der Richtlinien 2007/36/EU und 2013/34/EU
Velte, P., 2017, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 20, 10, p. 368-371 4 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Self-perception of the internal audit function within the corporate governance system - Empirical evidence for the European Union
Eulerich, M., Theis, J. C., Velte, P. & Stiglbauer, M., 2013, In: Problems and Perspectives in Management (PPM). 11, 2, p. 57-72 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business?
Stawinoga, M. & Velte, P., 2022, In: Zeitschrift für Umweltpolitik & Umweltrecht. 45, 2, p. 210-248 39 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany
Müller, S., Stawinoga, M. & Velte, P., 01.06.2015, In: Corporate Ownership & Control . 12, 4, p. 506-513 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Status Quo der Risikoberichterstattung nach DRS 20: Eine empirische Analyse der DAX30-Unternehmen
Velte, P. & Czaya, V., 03.02.2017, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 17, 2, p. 70-78 9 p., KOR1219922.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable board governance and environmental performance: European evidence
Velte, P., 05.2024, In: Business Strategy and the Environment. 33, 4, p. 3397-3421 25 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable board governance and sustainable supply chain reporting. European evidence
Velte, P., 10.05.2024, In: Journal of Strategy and Management. 17, 2, p. 222-243 22 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable corporate purpose and sustainable corporate governance: Integrative theoretical framework and reform recommendations
Velte, P. & Weber, S. C., 2021, In: Zeitschrift für Umweltpolitik & Umweltrecht. 44, 3, p. 287-323 36 p., 3.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?
Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 3063-3074 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?
Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market
Velte, P., 09.2023, In: Corporate Social Responsibility and Environmental Management. 30, 5, p. 2406-2418 13 p.Research output: Journal contributions › Journal articles › Research › peer-review