Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
Organisational unit: Section
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.
Topics
Audit Quality
Following EU legislation on reform of the audit market, provisions on mandatory firm rotation and limits to non-audit services raise issues of the impact of major regulatory measures on safeguarding the independence of the audit firm. Internationally, empirical research on auditor independence has seen considerable attention for a number of years, with mixed findings on its economic impact. This also holds for the impact of joint audits, even though European regulation did not make this a mandatory requirement. This research project studies the effect of audit and non-audit fees of German capital market oriented companies on audit quality.
Integrated-/CSR Reporting
After the most recent financial crisis 2008-9, there has been a decline in trust of stakeholders in capital-market oriented reporting by corporations. As a result, traditional financial reporting should be complemented by corporate sustainability reporting, which would ideally be unified into integrated reporting. While there has been considerable empirical research into CSR reporting, this is not yet the case for integrated reporting in the 2013-framework published by the International Integrated Reporting Council (IIRC). This research project examines the content elements investors demand and their relationship to the quality of integrated reporting in the German capital market.
Audit Committees
In both one and two-tier systems, the appointment of audit committees with independent financial experts is seen as a necessary measure to ensure good corporate governance. There has been considerable research undertaken into the Anglo-American board system and the impact of audit committees on financial reporting quality and on the cooperation with the external auditor and with the internal auditor. This research project studies to what extent characteristics of the audit committee as established by supervisory boards in German companies are able to contribute to the discussion on quality.
Board Diversity
Recently there have been a large number of reform efforts aiming at improving corporate performance by increasing board diversity. In addition to introducing the legal gender quota now at the focus of much political discussion, other diversity characteristics such as ethnicity or occupation are increasingly being studied in empirical research on corporate governance. This research project looks at the dual system of corporate governance in Germany and studies the effects of diversity in the management board and supervisory board on the capital market.
2. Conference "Sustainability in Corporate Law "
Patrick Velte (Participant)
17.11.2023Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
2. Jahreskonferenz Fokus Aufsichtsrat 2022
Patrick Velte (Moderator)
30.11.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
80. Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft e.V. - VHB 2018
Patrick Velte (Speaker)
25.05.2018Activity: Participating in or organising an academic or articstic event › Conferences › Research
Accountancy Europe Corporate Governance Policy Group
Patrick Velte (Speaker)
22.11.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Archival Research on Integrated Reporting: A systematic review of main drivers and the impact of integrated reporting on firm value
Patrick Velte (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland
Patrick Velte (Moderator)
27.06.2017Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Auswirkungen des FISG auf die Corporate Governance
Patrick Velte (Speaker)
18.11.2021Activity: Talk or presentation › Conference Presentations › Transfer
Big Data in der Wirtschaftsprüfung
Patrick Velte (Speaker)
15.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
College (Organisational unit)
Patrick Velte (Member)
2015 → 2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
College (Organisational unit)
Patrick Velte (Member)
2015 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
Conference „Managing the way out of the crisis: between regulation and forecasts“ 2011
Patrick Velte (Speaker)
10.06.2011Activity: Participating in or organising an academic or articstic event › Conferences › Research
Conference presentation: Audit Market Concentration in Europe and its Influence on Audit Quality
Patrick Velte (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Determinants of Materiality Disclosure Quality in Integrated Reporting: Empirical Evidence from an International Setting
Patrick Velte (Speaker)
28.05.2019Activity: Talk or presentation › Conference Presentations › Research
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Patrick Velte (Oral presentation)
19.06.2015Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Patrick Velte (Oral presentation)
03.07.2015Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Patrick Velte (Speaker)
28.04.2015 → 30.04.2015Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Impact of Corporate Social Responsibility Assurance (CSRA) on the markt, organizational and individual/group decision making level. A literature review
Patrick Velte (Lecturer)
03.07.2015Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Integrated Reporting: Current state of empirical research, limitations and future research implications
Patrick Velte (Oral presentation)
22.09.2016 → 23.09.2016Activity: Talk or presentation › Guest lectures › Research
Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee
Patrick Velte (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee. An empirical analysis for the One- and Two Tier-System
Patrick Velte (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Unblocking Women’s Paths to the Boardroom. A critical Note on the EC’s Plans to Regulate Board Diversity one-dimensionally
Patrick Velte (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Patrick Velte (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Patrick Velte (Speaker)
24.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Patrick Velte (Speaker)
09.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Patrick Velte (Speaker)
16.06.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Patrick Velte (Speaker)
28.05.2021Activity: Talk or presentation › Conference Presentations › Research
CSRD, CSDDD und Co: Unternehmerische Nachhaltigkeitsregulierungen ante portas
Patrick Velte (Speaker)
25.04.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”
Patrick Velte (Speaker)
20.11.2020Activity: Talk or presentation › Conference Presentations › Transfer
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Patrick Velte (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?
Patrick Velte (Speaker)
03.11.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Patrick Velte (Speaker)
03.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme?“
Patrick Velte (Speaker)
05.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme? (12.06.2023)
Patrick Velte (Speaker)
12.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Die neue EU-CSRD und die geplante CSDD-Richtlinie: Was bedeutet das für die Interne Revision?
Patrick Velte (Speaker)
24.10.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Die neue EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD)
Patrick Velte (Speaker)
13.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Does European audit rotation regulation lead to increased audit quality?
Patrick Velte (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Patrick Velte (Speaker)
26.03.2021Activity: Talk or presentation › Conference Presentations › Research
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Patrick Velte (Speaker)
10.03.2021Activity: Talk or presentation › Conference Presentations › Research
Ergebnisse der Aufsichtsrats-Studie zum FISG und zur Nachhaltigkeit im DCGK
Patrick Velte (Speaker)
08.02.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
ESG-Anforderungen an die Wirtschaftsprüfung
Patrick Velte (Speaker)
05.05.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
European Academy of Management - EURAM 2018
Patrick Velte (Speaker) & Jörn Obermann (Coauthor)
21.06.2018Activity: Participating in or organising an academic or articstic event › Conferences › Research
Financial Experts Association (FEA), Webinar FEA ASK ME ANYTHING
Patrick Velte (Speaker) & Arno Probst (Speaker)
18.01.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)
Patrick Velte (Member)
03.2015 → …Activity: Membership › Learned societies and special interest organisations › Research
German Academic Association for Business Research e.V. (External organisation)
Patrick Velte (Member) & Verena Batt (Member)
2015 → …Activity: Membership › Learned societies and special interest organisations › Research
G-Geopolitics, E-ESG, T-Technology
Patrick Velte (Speaker)
2020Activity: Talk or presentation › Conference Presentations › Transfer
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Patrick Velte (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Patrick Velte (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Patrick Velte (Speaker)
29.01.2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Patrick Velte (Speaker)
02.07.2020Activity: Talk or presentation › Guest lectures › Research
Impact of Auditor and Audit Firm Rotation on Accounting and Audit Quality. A critical Analysis of the EC Regulation Draft
Patrick Velte (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research