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. Scientific review articles › Research
  2. Published

    Determinants and consequences of Corporate Social Responsibility Assurance: A systematic review of archival research

    Velte, P., 21.01.2021, In: Society and Business Review. 16, 1, p. 1-25 25 p.

    Research output: Journal contributionsScientific review articlesResearch

  3. Published
  4. Published

    Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research

    Velte, P., 15.08.2023, In: Journal of Environmental Management. 340, 13 p., 117916.

    Research output: Journal contributionsScientific review articlesResearch

  5. Published

    Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research

    Velte, P., 06.2025, In: Meditari Accountancy Research. 33, 7, p. 443-465 23 p.

    Research output: Journal contributionsScientific review articlesResearch

  6. Published

    Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

    Velte, P., 01.2025, In: Corporate Governance (Bingley). 25, 8, p. 1-20 20 p.

    Research output: Journal contributionsScientific review articlesResearch

  7. Published

    Do CEO incentives and characteristics influence Corporate Social Responsibility (CSR) and vice versa? A literature review

    Velte, P., 20.10.2020, In: Social Responsibility Journal. 16, 8, p. 1293-1323 31 p.

    Research output: Journal contributionsScientific review articlesResearch

  8. Published

    Does board composition have an impact on CSR reporting?

    Velte, P., 07.06.2017, In: Problems and Perspectives in Management (PPM). 15, 2, p. 19-35 17 p.

    Research output: Journal contributionsScientific review articlesResearch

  9. Published

    Empirical research on the European Nonfinancial Reporting Directive 2014/95 (NFRD) – a structured literature review

    Velte, P., 2022, In: Zeitschrift für Umweltpolitik & Umweltrecht. 45, 4, p. 481-518 38 p.

    Research output: Journal contributionsScientific review articlesResearch

  10. Published

    Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors

    Velte, P., 16.02.2024, In: Corporate Governance (Bingley). 24, 2, p. 225-263 39 p.

    Research output: Journal contributionsScientific review articlesResearch

  11. Published
  12. Published

    Mutualistic symbiosis? Combining theories of agency and stewardship through behavioral characteristics

    Obermann, J., Velte, P., Gerwanski, J. & Kordsachia, O., 18.06.2020, In: Management Research Review. 43, 8, p. 989-1011 23 p.

    Research output: Journal contributionsScientific review articlesResearch

  13. Published

    Ownership structure and corporate tax avoidance: A structured literature review on archival research

    Velte, P., 28.05.2024, In: Journal of Applied Accounting Research. 25, 3, p. 696-731 36 p.

    Research output: Journal contributionsScientific review articlesResearch

  14. E-pub ahead of print

    Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements

    Velte, P., 14.04.2025, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 47 p.

    Research output: Journal contributionsScientific review articlesResearch

  15. Published

    The Impact of Corporate Governance on Corporate Tax Avoidance. A Literature Review

    Kovermann, J. H. & Velte, P., 01.09.2019, In: Journal of International Accounting, Auditing and Taxation . 36, 29 p., 100270.

    Research output: Journal contributionsScientific review articlesResearch

  16. E-pub ahead of print
  17. Published

    What do we know about meta-analyses in accounting, auditing, and corporate governance?

    Velte, P., 18.02.2019, In: Meditari Accountancy Research. 27, 1, p. 17-43 27 p.

    Research output: Journal contributionsScientific review articlesResearch

  18. Published

    Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations

    Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 403-430 28 p.

    Research output: Journal contributionsScientific review articlesResearch

  19. Published

    Which Institutional Investors Drive Corporate Sustainability? A Systematic Literature Review

    Velte, P., 01.2023, In: Business Strategy and the Environment. 32, 1, p. 42-71 30 p.

    Research output: Journal contributionsScientific review articlesResearch

  20. Journal articles › Transfer › Peer-reviewed
  21. Published
  22. Published
Previous 1 2 3 4 5 6 7 8 ...20 Next