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. 2024
  2. Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug oder Segen?

    Velte, P. (Speaker)

    21.10.2024

    Activity: Talk or presentationConference PresentationsEducation

  3. Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?

    Velte, P. (Speaker)

    16.10.2024

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

  4. ESG-orientierte Managementsysteme

    Velte, P. (Speaker)

    08.10.2024

    Activity: Talk or presentationConference PresentationsTransfer

  5. Prüfung von Nachhaltigkeitsberichten

    Velte, P. (Speaker)

    26.09.202427.09.2024

    Activity: Talk or presentationConference PresentationsTransfer

  6. Neue EU-Berichts- und Sorgfaltspflichten zur Nachhaltigkeit. CSRD, CSDDD und Co

    Velte, P. (Speaker)

    27.08.2024

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

  7. Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)

    10.08.202414.08.2024

    Activity: Talk or presentationConference PresentationsResearch

  8. Sustainability in education: Master Management & Sustainable Accounting and Finance

    Velte, P. (Speaker)

    13.06.2024

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

  9. Auswirkungen von Nachhaltigkeitsregulierungen auf Aufsichtsrat, Interne Revision und Wirtschaftsprüfer

    Velte, P. (Speaker)

    13.05.2024

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

  10. Weniger Aufwand durch gebündelte Berichterstattung und Prüfung. EMAS in der EU-Nachhaltigkeitsberichterstattung (CSRD) nutzen!“

    Velte, P. (Speaker)

    16.04.2024

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

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  24. Corporate social responsibility (CSR) communication via social media sites: evidence from the German banking industry
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