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. talk or presentation in privat or public events
  2. 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

  3. CSRD, CSDDD und Co: Unternehmerische Nachhaltigkeitsregulierungen ante portas

    Velte, P. (Speaker)

    25.04.2023

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

  4. Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?

    Velte, P. (Speaker)

    03.11.2023

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

  5. Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme?“

    Velte, P. (Speaker)

    05.06.2023

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

  6. Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme? (12.06.2023)

    Velte, P. (Speaker)

    12.06.2023

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

  7. Die neue EU-CSRD und die geplante CSDD-Richtlinie: Was bedeutet das für die Interne Revision?

    Velte, P. (Speaker)

    24.10.2022

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

  8. Die neue EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD)

    Velte, P. (Speaker)

    13.12.2022

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

  9. Ergebnisse der Aufsichtsrats-Studie zum FISG und zur Nachhaltigkeit im DCGK

    Velte, P. (Speaker)

    08.02.2023

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

  10. ESG-Anforderungen an die Wirtschaftsprüfung

    Velte, P. (Speaker)

    05.05.2023

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

  11. Impulsvortrag & Diskussion: Sustainable Finance. Ein strategischer unternehmerischer Erfolgsfaktor.

    Velte, P. (Speaker)

    06.05.2021

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

  12. Impulsvortrag und Paneldiskussion: Von der Nachhaltigkeitsberichterstattung, die wir brauchen

    Velte, P. (Speaker)

    22.07.2021

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

  13. Kompetenzprofile nach DCGK und CSRD/ESRS

    Velte, P. (Speaker)

    14.03.2023

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

  14. Mögliche neue gesetzliche Anforderungen an Interne Corporate Governance-Systeme. Was bedeutet das für die Interne Revision?

    Velte, P. (Speaker)

    14.10.2021

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

  15. „Nachhaltige Unternehmensführung nach dem ESG-Konzept. Zur nationalen und europäischen Regulierungsdynamik“

    Velte, P. (Speaker)

    27.04.2022

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

  16. „Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“

    Velte, P. (Speaker)

    06.05.2022

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

  17. 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

  18. Neues Vertrauen in die Wirtschaftsprüfung – ESG wird Stellschraube für Qualität und Wettbewerb

    Velte, P. (Speaker)

    30.11.2022

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

  19. Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis

    Velte, P. (Speaker)

    17.11.2022

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

  20. Paneldiskussion (02.03.2022), “Reform des DCGK”

    Velte, P. (Speaker)

    02.03.2022

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

  21. Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.

    Velte, P. (Speaker)

    15.06.2021

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

  22. Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg

    Velte, P. (Speaker)

    19.05.2021

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

  23. Reform der Nachhaltigkeitsberichterstattung – Was erwartet die Praxis im nächsten Jahr?

    Velte, P. (Speaker) & Möller, V. (Speaker)

    08.12.2022

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

  24. 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

  25. 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

  26. Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“

    Velte, P. (Lecturer)

    27.11.2018

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

  27. Vortrag: Bestandsaufnahme und Perspektiven der Integrated Reporting-Forschung“

    Velte, P. (Lecturer)

    09.05.2019

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

  28. Vortrag: Fortentwicklung von Vergütungsbericht und -votum durch die nationale Umsetzung der modifizierten EU-Aktionärsrechterichtlinie

    Velte, P. (Lecturer)

    22.10.2018

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

  29. Warum ist ESG in der Unternehmensführung und -berichterstattung notwendig?

    Velte, P. (Speaker)

    07.06.2023

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

  30. Webinar „Empirische Befunde zum Einfluss von CSRD und CSDDD

    Velte, P. (Speaker)

    21.02.2024

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

  31. 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

  32. What have been the effects of the audit reform?

    Velte, P. (Speaker), Wagner, P. (Speaker), Poll, J. (Speaker) & Vansteenkiste, L. (Speaker)

    30.01.2024

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

  33. Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung

    Velte, P. (Speaker) & Wehrhahn, C. (Speaker)

    29.06.2023

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

  34. Conference Presentations
  35. Auswirkungen des FISG auf die Corporate Governance

    Velte, P. (Speaker)

    18.11.2021

    Activity: Talk or presentationConference PresentationsTransfer

  36. Big Data in der Wirtschaftsprüfung

    Velte, P. (Speaker)

    15.03.2021

    Activity: Talk or presentationConference PresentationsTransfer

  37. Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?

    Velte, P. (Speaker)

    2022

    Activity: Talk or presentationConference PresentationsResearch

  38. CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”

    Velte, P. (Speaker)

    20.11.2020

    Activity: Talk or presentationConference PresentationsTransfer

  39. “Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“

    Velte, P. (Speaker)

    07.12.2021

    Activity: Talk or presentationConference PresentationsTransfer

  40. Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“

    Velte, P. (Speaker)

    03.11.2023

    Activity: Talk or presentationConference PresentationsTransfer

  41. Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe

    Velte, P. (Speaker)

    26.03.2021

    Activity: Talk or presentationConference PresentationsResearch

  42. Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe

    Velte, P. (Speaker)

    10.03.2021

    Activity: Talk or presentationConference PresentationsResearch

  43. ESG-orientierte Managementsysteme

    Velte, P. (Speaker)

    08.10.2024

    Activity: Talk or presentationConference PresentationsTransfer

  44. G-Geopolitics, E-ESG, T-Technology

    Velte, P. (Speaker)

    2020

    Activity: Talk or presentationConference PresentationsTransfer

  45. Impulsvortrag: Corporate Governance nach dem FISG

    Velte, P. (Speaker)

    26.04.2021

    Activity: Talk or presentationConference PresentationsTransfer

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