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. 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

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

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

    22.11.2023

    Activity: Talk or presentationConference PresentationsTransfer

  3. Workshop „Umbruch der Unternehmenspublizität durch das Integrated Reporting“ - 2015

    Velte, P. (Moderator)

    11.06.2015

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  4. WoltersKluwer

    Velte, P. (Speaker)

    16.10.2023

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

  5. Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung

    Velte, P. (Speaker)

    17.10.2019

    Activity: Talk or presentationGuest lecturesTransfer

  6. 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

  7. 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

  8. Web-konferenz: Moderation: Nachhaltigkeitsberichterstattung und ihre Prüfung

    Velte, P. (Moderator)

    16.11.2021

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  9. 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

  10. Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht

    Velte, P. (Speaker)

    2014

    Activity: Talk or presentationGuest lecturesTransfer

  11. Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen

    Velte, P. (Speaker)

    09.11.2022

    Activity: Talk or presentationGuest lecturesTransfer

  12. 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

  13. 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

  14. Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen

    Velte, P. (Speaker)

    10.06.2022

    Activity: Talk or presentationConference PresentationsTransfer

  15. 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

  16. 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

  17. The role of internal audit in modern corporate governance: A European perspective

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentationGuest lecturesResearch

  18. The link between supervisory board reporting and firm performance in Germany and Austria

    Velte, P. (Speaker)

    2010

    Activity: Talk or presentationGuest lecturesResearch

  19. The link between supervisory board reporting and firm performance in Germany and Austria

    Velte, P. (Speaker)

    2009

    Activity: Talk or presentationGuest lecturesResearch

  20. The link between (non) audit fees and accounting/audit quality

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentationGuest lecturesResearch

  21. The link between audit committees and corporate governance quality

    Velte, P. (Speaker)

    2011

    Activity: Talk or presentationGuest lecturesResearch

  22. Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse

    Velte, P. (Moderator)

    22.09.2022

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  23. Sustainable Corporate Governance – What it is and why it matters

    Velte, P. (Speaker)

    24.02.2022

    Activity: Talk or presentationConference PresentationsResearch

  24. Sustainable Corporate Governance

    Velte, P. (Speaker)

    30.09.2022

    Activity: Talk or presentationConference PresentationsTransfer

  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. 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

  27. Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)

    06.03.202408.03.2024

    Activity: Talk or presentationConference PresentationsResearch

  28. 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

  29. Senat (Organisational unit)

    Velte, P. (Member)

    2018 → …

    Activity: MembershipAcademic councils, panels and committeesResearch

  30. School of Management and Technology (Organisational unit)

    Velte, P. (Chair)

    04.201531.03.2021

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  31. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2015 → …

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  32. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.20152020

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  33. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    20152023

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  34. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    20162018

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  35. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.201630.09.2020

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  36. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.201603.2022

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  37. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2016 → …

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

  38. School of Management and Technology (Organisational unit)

    Velte, P. (Chair)

    20202021

    Activity: MembershipLeuphana academic councils and committeesLeuphana Academic Committees

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

    Velte, P. (Member)

    20142018

    Activity: MembershipLearned societies and special interest organisationsResearch

  40. 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

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

    Velte, P. (Speaker)

    21.10.2024

    Activity: Talk or presentationConference PresentationsEducation

  42. Prüfung von Nachhaltigkeitsberichten

    Velte, P. (Speaker)

    26.09.202427.09.2024

    Activity: Talk or presentationConference PresentationsTransfer

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

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

    2014

    Activity: Talk or presentationGuest lecturesEducation

  44. Podiumsdiskussion zum Thema “Sustainable Finance”

    Velte, P. (Speaker)

    11.02.2020

    Activity: Talk or presentationGuest lecturesTransfer

  45. Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg

    Velte, P. (Speaker)

    19.05.2021

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

  46. 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

  47. Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.

    Velte, P. (Speaker)

    15.06.2021

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

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

    Velte, P. (Speaker)

    02.03.2022

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

  49. 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

  50. 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

  51. 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

  52. „Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“

    Velte, P. (Speaker)

    06.05.2022

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

  53. Nachhaltigkeit in der Corporate Governance

    Velte, P. (Speaker)

    12.05.2023

    Activity: Talk or presentationConference PresentationsTransfer

  54. „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

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

    Velte, P. (Speaker)

    17.02.2021

    Activity: Talk or presentationConference PresentationsTransfer

  56. 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

  57. Kompetenzprofile nach DCGK und CSRD/ESRS

    Velte, P. (Speaker)

    14.03.2023

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

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

    Velte, P. (Keynote Speaker)

    26.11.2022

    Activity: Talk or presentationConference PresentationsResearch

  59. Journal of Management Control (Journal)

    Velte, P. (Editor)

    2014

    Activity: Publication peer-review and editorial workEditor of journalsResearch

  60. Jahrestagung "Praxisforum Rechnungswesen" - EUROFORUM 2015

    Velte, P. (Moderator)

    22.06.201523.06.2015

    Activity: Participating in or organising an academic or articstic eventConferencesTransfer

  61. 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

  62. 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

  63. 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

  64. 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

  65. 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

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

    Velte, P. (Speaker)

    21.04.2021

    Activity: Talk or presentationConference PresentationsTransfer

  67. 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

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

    Velte, P. (Speaker)

    27.06.2022

    Activity: Talk or presentationGuest lecturesResearch

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

    Velte, P. (Speaker)

    01.03.2021

    Activity: Talk or presentationConference PresentationsTransfer

  70. 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

  71. Impulsvortrag: Corporate Governance nach dem FISG

    Velte, P. (Speaker)

    26.04.2021

    Activity: Talk or presentationConference PresentationsTransfer

  72. 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

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

    Velte, P. (Speaker)

    2020

    Activity: Talk or presentationConference PresentationsTransfer

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

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

    2015 → …

    Activity: MembershipLearned societies and special interest organisationsResearch

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

    Velte, P. (Member)

    03.2015 → …

    Activity: MembershipLearned societies and special interest organisationsResearch

  76. 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

  77. 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

  78. ESG-orientierte Managementsysteme

    Velte, P. (Speaker)

    08.10.2024

    Activity: Talk or presentationConference PresentationsTransfer

  79. ESG-Anforderungen an die Wirtschaftsprüfung

    Velte, P. (Speaker)

    05.05.2023

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

  80. 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

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