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. Conference Presentations
  2. CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”

    Velte, P. (Speaker)

    20.11.2020

    Activity: Talk or presentationConference PresentationsTransfer

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

    Velte, P. (Speaker)

    07.12.2021

    Activity: Talk or presentationConference PresentationsTransfer

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

    Velte, P. (Speaker)

    03.11.2023

    Activity: Talk or presentationConference PresentationsTransfer

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

    Velte, P. (Speaker)

    26.03.2021

    Activity: Talk or presentationConference PresentationsResearch

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

    Velte, P. (Speaker)

    10.03.2021

    Activity: Talk or presentationConference PresentationsResearch

  7. ESG-orientierte Managementsysteme

    Velte, P. (Speaker)

    08.10.2024

    Activity: Talk or presentationConference PresentationsTransfer

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

    Velte, P. (Speaker)

    2020

    Activity: Talk or presentationConference PresentationsTransfer

  9. Impulsvortrag: Corporate Governance nach dem FISG

    Velte, P. (Speaker)

    26.04.2021

    Activity: Talk or presentationConference PresentationsTransfer

  10. Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?

    Velte, P. (Speaker)

    01.03.2021

    Activity: Talk or presentationConference PresentationsTransfer

  11. Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?

    Velte, P. (Speaker)

    23.09.2021

    Activity: Talk or presentationConference PresentationsResearch

  12. Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?

    Velte, P. (Speaker)

    21.04.2021

    Activity: Talk or presentationConference PresentationsTransfer

  13. Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“

    Velte, P. (Keynote Speaker)

    26.11.2022

    Activity: Talk or presentationConference PresentationsResearch

  14. „Nachhaltige Finanzwirtschaft. Erfolgsfaktor für die Zukunftsfähigkeit von Unternehmen und Verbänden“

    Velte, P. (Speaker)

    17.02.2021

    Activity: Talk or presentationConference PresentationsTransfer

  15. Nachhaltigkeit in der Corporate Governance

    Velte, P. (Speaker)

    12.05.2023

    Activity: Talk or presentationConference PresentationsTransfer

  16. Prüfung von Nachhaltigkeitsberichten

    Velte, P. (Speaker)

    26.09.202427.09.2024

    Activity: Talk or presentationConference PresentationsTransfer

  17. Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug oder Segen?

    Velte, P. (Speaker)

    21.10.2024

    Activity: Talk or presentationConference PresentationsEducation

  18. 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