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. Contributions in collection of commentaries › Research
  2. Published

    § 315 c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag, p. 745 1 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  3. Published

    § 315c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1999-2000 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  4. Published

    § 315 d Konzernerklärung zur Unternehmensführung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2329-2332 4 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  5. Published

    § 315 d Konzernerklärung zur Unternehmensführung

    Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag, p. 745-748 4 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  6. Published

    § 315d Konzernerklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 2000-2002 3 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  7. Chapter › Research › Peer-reviewed
  8. Published

    Corporate governance codes: How to deal with the bright and dark sides of family influence

    Prigge, S. & Thiele, F. K., 01.01.2019, The Palgrave Handbook of Heterogeneity among Family Firms. Memili, E. & Dibrell, C. (eds.). Cham: Palgrave Macmillan, p. 297-331 35 p.

    Research output: Contributions to collected editions/worksChapterpeer-review

  9. Published

    Deutsches Lieferkettensorgfaltspflichtengesetz

    Velte, P., 2024, Handbuch Nachhaltigkeitsberichterstattung. Mittelbach-Hörmanseder, S., Hummel, K. & Schneider, G. (eds.). 1 ed. Wien: LexisNexis ARD ORAC, p. 105-119 15 p.

    Research output: Contributions to collected editions/worksChapterpeer-review

  10. Chapter › Research › Not peer-reviewed
  11. Published

    Zur Symbiose von Integrated Reporting und Controlling: Einbettung in die empirische Forschung und Handlungsempfehlungen

    Velte, P., 01.01.2022, Handbuch Controlling. Becker, W. & Ulrich, P. (eds.). 2., überarbeitete und erweiterte ed. Wiesbaden: Springer Gabler, p. 1213-1231 19 p.

    Research output: Contributions to collected editions/worksChapter

  12. Comments / Debate / Reports › Transfer
  13. Published
  14. Comments / Debate / Reports › Research
  15. Published
  16. Published
  17. Scientific review articles › Transfer
  18. Published

    Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Normative Rahmenbedingungen und empirische Befunde

    Velte, P. & Wehrhahn, C., 25.01.2025, In: Zeitschrift Interne Revision. 58, 1, p. 28-34 7 p.

    Research output: Journal contributionsScientific review articlesTransfer

  19. Scientific review articles › Research
  20. Published
  21. Published

    Archival research on carbon reporting quality. A review of determinants and consequences for firm value

    Velte, P., 2024, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 110-148 39 p.

    Research output: Journal contributionsScientific review articlesResearch

  22. Published

    Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

    Velte, P., 01.09.2022, In: Journal of Management and Governance. 26, 3, p. 997-1061 65 p.

    Research output: Journal contributionsScientific review articlesResearch

  23. Published
  24. Published

    Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences

    Velte, P., Stawinoga, M. & Lueg, R., 01.05.2020, In: Journal of Cleaner Production. 254, 20 p., 120063.

    Research output: Journal contributionsScientific review articlesResearch

  25. Published

    Compensation-related institutional investor activism. A literature review and integrated analysis of sustainability aspects

    Velte, P. & Obermann, J., 21.01.2021, In: Journal of Global Responsibility. 12, 1, p. 22-51 30 p.

    Research output: Journal contributionsScientific review articlesResearch

  26. Published
  27. Published

    Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence

    Velte, P., 01.11.2020, In: Business Research. 13, 3, p. 1417–1450 34 p.

    Research output: Journal contributionsScientific review articlesResearch

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