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.
Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis
Patrick Velte (Speaker)
17.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Research
Neues Vertrauen in die Wirtschaftsprüfung – ESG wird Stellschraube für Qualität und Wettbewerb
Patrick Velte (Speaker)
30.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
„Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“
Patrick Velte (Speaker)
06.05.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Nachhaltigkeit in der Corporate Governance
Patrick Velte (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltige Unternehmensführung nach dem ESG-Konzept. Zur nationalen und europäischen Regulierungsdynamik“
Patrick Velte (Speaker)
27.04.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
„Nachhaltige Finanzwirtschaft. Erfolgsfaktor für die Zukunftsfähigkeit von Unternehmen und Verbänden“
Patrick Velte (Speaker)
17.02.2021Activity: Talk or presentation › Conference Presentations › Transfer
Mögliche neue gesetzliche Anforderungen an Interne Corporate Governance-Systeme. Was bedeutet das für die Interne Revision?
Patrick Velte (Speaker)
14.10.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Konferenz: CSR-Richtlinie-Umsetzungsgesetz und dessen Einordnung in die internationale Entwicklung der Berichterstattung
Patrick Velte (Lecturer)
04.10.2016Activity: Talk or presentation › Guest lectures › Transfer
Kompetenzprofile nach DCGK und CSRD/ESRS
Patrick Velte (Speaker)
14.03.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“
Patrick Velte (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
Journal of Management Control (Journal)
Patrick Velte (Editor)
2014Activity: Publication peer-review and editorial work › Editor of journals › Research
Jahrestagung "Praxisforum Rechnungswesen" - EUROFORUM 2015
Patrick Velte (Moderator)
22.06.2015 → 23.06.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
International Conference on Corporate Governance, Accounting & Audit: Crisis Challenges - 2015
Patrick Velte (Organiser)
26.11.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference Monetary, Banking and Financial Issues in Central and Eastern EU Member Countries. How can Central and Eastern EU Members Overcome The Current Economic Crisis? - 2015
Patrick Velte (Participant)
10.04.2015 → 12.04.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference “Improving financial institutions. The proper balance between regulation and governance” 2012
Patrick Velte (Speaker)
19.04.2012 → 20.04.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference “Corporate Governance and Regulation. Outlining New Horizons for Theory and Practice” 2012
Patrick Velte (Speaker)
19.09.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference Corporate and Institutional Innovations in Finance and Governance - 2015
Patrick Velte (Participant)
21.05.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
Internal Auditing for better Corporate Governance. An empirical study of the organization of internal auditing
Patrick Velte (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?
Patrick Velte (Speaker)
21.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Integration of Internal Audit into Corporate Governance Systems. Empirical Evidence from the European Union
Patrick Velte (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Patrick Velte (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
Institutional ownership heterogeneity and corporate sustainability. A systematic review of archival studies
Patrick Velte (Speaker)
27.06.2022Activity: Talk or presentation › Guest lectures › Research
Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?
Patrick Velte (Speaker)
01.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Impulsvortrag und Paneldiskussion: Von der Nachhaltigkeitsberichterstattung, die wir brauchen
Patrick Velte (Speaker)
22.07.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag: Corporate Governance nach dem FISG
Patrick Velte (Speaker)
26.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Impulsvortrag & Diskussion: Überarbeitung der EU-Richtlinie zur nicht-finanziellen Berichterstattung. Wer ist betroffen und was bedeutet das für mein Unternehmen?
Patrick Velte (Speaker)
11.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Sustainable Finance. Ein strategischer unternehmerischer Erfolgsfaktor.
Patrick Velte (Speaker)
06.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
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
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
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 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
G-Geopolitics, E-ESG, T-Technology
Patrick Velte (Speaker)
2020Activity: Talk or presentation › Conference Presentations › Transfer
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
Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)
Patrick Velte (Member)
03.2015 → …Activity: Membership › Learned societies and special interest organisations › 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
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
ESG-Anforderungen an die Wirtschaftsprüfung
Patrick Velte (Speaker)
05.05.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
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
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
Does European audit rotation regulation lead to increased audit quality?
Patrick Velte (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
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
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 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 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
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Patrick Velte (Speaker)
03.11.2023Activity: 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 Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Patrick Velte (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”
Patrick Velte (Speaker)
20.11.2020Activity: Talk or presentation › Conference Presentations › Transfer