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. 2. Conference "Sustainability in Corporate Law "

    Velte, P. (Participant)

    17.11.2023

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  2. 2. Jahreskonferenz Fokus Aufsichtsrat 2022

    Velte, P. (Moderator)

    30.11.2022

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  3. 80. Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft e.V. - VHB 2018

    Velte, P. (Speaker)

    25.05.2018

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  4. Accountancy Europe Corporate Governance Policy Group

    Velte, P. (Speaker)

    22.11.2023

    Activity: Participating in or organising an academic or articstic eventExternal workshops, courses, seminarsTransfer

  5. Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland

    Velte, P. (Moderator)

    27.06.2017

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  6. Auswirkungen des FISG auf die Corporate Governance

    Velte, P. (Speaker)

    18.11.2021

    Activity: Talk or presentationConference PresentationsTransfer

  7. 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

  8. Big Data in der Wirtschaftsprüfung

    Velte, P. (Speaker)

    15.03.2021

    Activity: Talk or presentationConference PresentationsTransfer

  9. College (Organisational unit)

    Velte, P. (Member)

    20152022

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  10. College (Organisational unit)

    Velte, P. (Member)

    20152021

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  11. Conference „Managing the way out of the crisis: between regulation and forecasts“ 2011

    Velte, P. (Speaker)

    10.06.2011

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  12. Conference presentation: Audit Market Concentration in Europe and its Influence on Audit Quality

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentationGuest lecturesResearch

  13. Conference presentation: Does supervisory board composition influence sustainability reporting quality?

    Velte, P. (Oral presentation)

    19.06.2015

    Activity: Talk or presentationGuest lecturesResearch

  14. Conference presentation: Does supervisory board composition influence sustainability reporting quality?

    Velte, P. (Oral presentation)

    03.07.2015

    Activity: Talk or presentationGuest lecturesResearch

  15. Conference presentation: Does supervisory board composition influence sustainability reporting quality?

    Velte, P. (Speaker)

    28.04.201530.04.2015

    Activity: Talk or presentationGuest lecturesResearch

  16. Conference presentation: Integrated Reporting: Current state of empirical research, limitations and future research implications

    Velte, P. (Oral presentation)

    22.09.201623.09.2016

    Activity: Talk or presentationGuest lecturesResearch

  17. Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee

    Velte, P. (Speaker)

    2013

    Activity: Talk or presentationGuest lecturesResearch

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

    Velte, P. (Speaker)

    2022

    Activity: Talk or presentationConference PresentationsResearch

  19. 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

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

    Velte, P. (Speaker)

    20.11.2020

    Activity: Talk or presentationConference PresentationsTransfer

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

    Velte, P. (Speaker)

    07.12.2021

    Activity: Talk or presentationConference PresentationsTransfer

  22. 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

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

    Velte, P. (Speaker)

    03.11.2023

    Activity: Talk or presentationConference PresentationsTransfer

  24. 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

  25. 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

  26. 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

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

    Velte, P. (Speaker)

    13.12.2022

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

  28. Does European audit rotation regulation lead to increased audit quality?

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentationGuest lecturesResearch

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

    Velte, P. (Speaker)

    26.03.2021

    Activity: Talk or presentationConference PresentationsResearch

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

    Velte, P. (Speaker)

    10.03.2021

    Activity: Talk or presentationConference PresentationsResearch

  31. 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

  32. ESG-Anforderungen an die Wirtschaftsprüfung

    Velte, P. (Speaker)

    05.05.2023

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

  33. ESG-orientierte Managementsysteme

    Velte, P. (Speaker)

    08.10.2024

    Activity: Talk or presentationConference PresentationsTransfer

  34. European Academy of Management - EURAM 2018

    Velte, P. (Speaker) & Obermann, J. (Coauthor)

    21.06.2018

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  35. Financial Experts Association (FEA), Webinar FEA ASK ME ANYTHING

    Velte, P. (Speaker) & Probst, A. (Speaker)

    18.01.2024

    Activity: Participating in or organising an academic or articstic eventExternal workshops, courses, seminarsTransfer

  36. Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)

    Velte, P. (Member)

    03.2015 → …

    Activity: MembershipLearned societies and special interest organisationsResearch

  37. German Academic Association for Business Research e.V. (External organisation)

    Velte, P. (Member) & Batt, V. (Member)

    2015 → …

    Activity: MembershipLearned societies and special interest organisationsResearch

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

    Velte, P. (Speaker)

    2020

    Activity: Talk or presentationConference PresentationsTransfer

  39. 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

  40. Impulsvortrag: Corporate Governance nach dem FISG

    Velte, P. (Speaker)

    26.04.2021

    Activity: Talk or presentationConference PresentationsTransfer

  41. 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

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

    Velte, P. (Speaker)

    01.03.2021

    Activity: Talk or presentationConference PresentationsTransfer

  43. Institutional ownership heterogeneity and corporate sustainability. A systematic review of archival studies

    Velte, P. (Speaker)

    27.06.2022

    Activity: Talk or presentationGuest lecturesResearch

  44. 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

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

    Velte, P. (Speaker)

    21.04.2021

    Activity: Talk or presentationConference PresentationsTransfer

  46. International Conference Corporate and Institutional Innovations in Finance and Governance - 2015

    Velte, P. (Participant)

    21.05.2015

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  47. International Conference “Corporate Governance and Regulation. Outlining New Horizons for Theory and Practice” 2012

    Velte, P. (Speaker)

    19.09.2012

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  48. International Conference “Improving financial institutions. The proper balance between regulation and governance” 2012

    Velte, P. (Speaker)

    19.04.201220.04.2012

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  49. 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

    Velte, P. (Participant)

    10.04.201512.04.2015

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  50. International Conference on Corporate Governance, Accounting & Audit: Crisis Challenges - 2015

    Velte, P. (Organiser)

    26.11.2015

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

  51. Jahrestagung "Praxisforum Rechnungswesen" - EUROFORUM 2015

    Velte, P. (Moderator)

    22.06.201523.06.2015

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  52. Journal of Management Control (Journal)

    Velte, P. (Editor)

    2014

    Activity: Publication peer-review and editorial workEditor of journalsResearch

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

    Velte, P. (Keynote Speaker)

    26.11.2022

    Activity: Talk or presentationConference PresentationsResearch

  54. Kompetenzprofile nach DCGK und CSRD/ESRS

    Velte, P. (Speaker)

    14.03.2023

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

  55. 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

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

    Velte, P. (Speaker)

    17.02.2021

    Activity: Talk or presentationConference PresentationsTransfer

  57. „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

  58. Nachhaltigkeit in der Corporate Governance

    Velte, P. (Speaker)

    12.05.2023

    Activity: Talk or presentationConference PresentationsTransfer

  59. „Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“

    Velte, P. (Speaker)

    06.05.2022

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

  60. 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

  61. 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

  62. 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

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

    Velte, P. (Speaker)

    02.03.2022

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

  64. Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.

    Velte, P. (Speaker)

    15.06.2021

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

  65. Podiumsdiskussion “Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland” - 2015

    Velte, P. (Moderator)

    24.04.2015

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  66. Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg

    Velte, P. (Speaker)

    19.05.2021

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

  67. Podiumsdiskussion zum Thema “Sustainable Finance”

    Velte, P. (Speaker)

    11.02.2020

    Activity: Talk or presentationGuest lecturesTransfer

  68. Prävention von Top Management Fraud durch Interaktion von Corporate Governance-Instanzen

    Velte, P. (Speaker) & Lechner, S. (Speaker)

    2014

    Activity: Talk or presentationGuest lecturesEducation

  69. Prüfung von Nachhaltigkeitsberichten

    Velte, P. (Speaker)

    26.09.202427.09.2024

    Activity: Talk or presentationConference PresentationsTransfer

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

    Velte, P. (Speaker)

    21.10.2024

    Activity: Talk or presentationConference PresentationsEducation

  71. 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

  72. Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. (External organisation)

    Velte, P. (Member)

    20142018

    Activity: MembershipLearned societies and special interest organisationsResearch

  73. School of Management and Technology (Organisational unit)

    Velte, P. (Chair)

    04.201531.03.2021

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  74. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2015 → …

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  75. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.20152020

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  76. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    20152023

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  77. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    20162018

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  78. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.201630.09.2020

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  79. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.201603.2022

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  80. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2016 → …

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

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