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
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
29.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
22.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
Workshop „Umbruch der Unternehmenspublizität durch das Integrated Reporting“ - 2015
Velte, P. (Moderator)
11.06.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
WoltersKluwer
Velte, P. (Speaker)
16.10.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung
Velte, P. (Speaker)
17.10.2019Activity: Talk or presentation › Guest lectures › Transfer
What have been the effects of the audit reform?
Velte, P. (Speaker), Wagner, P. (Speaker), Poll, J. (Speaker) & Vansteenkiste, L. (Speaker)
30.01.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Weniger Aufwand durch gebündelte Berichterstattung und Prüfung. EMAS in der EU-Nachhaltigkeitsberichterstattung (CSRD) nutzen!“
Velte, P. (Speaker)
16.04.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Web-konferenz: Moderation: Nachhaltigkeitsberichterstattung und ihre Prüfung
Velte, P. (Moderator)
16.11.2021Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Webinar „Empirische Befunde zum Einfluss von CSRD und CSDDD
Velte, P. (Speaker)
21.02.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht
Velte, P. (Speaker)
2014Activity: Talk or presentation › Guest lectures › Transfer
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Velte, P. (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Warum ist ESG in der Unternehmensführung und -berichterstattung notwendig?
Velte, P. (Speaker)
07.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Education
Vortrag: Quo vadis, Vergütungsbericht und –votum? Nationale Umsetzung der neugefassten EU-Aktionärsrechte-Richtlinie ante portas“
Velte, P. (Lecturer)
19.10.2018Activity: Talk or presentation › Guest lectures › Transfer
Vortrag: Perspektiven der Teilwertabschreibung bei voraussichtlich dauernder Wertminderung.: Kritische Betrachtungen vor dem Hintergrund des BMF-Schreibens vom 16.07.2014
Velte, P. (Oral presentation)
26.03.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Fortentwicklung von Vergütungsbericht und -votum durch die nationale Umsetzung der modifizierten EU-Aktionärsrechterichtlinie
Velte, P. (Lecturer)
22.10.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Velte, P. (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › Transfer
Vortrag: Diskontierungsmodelle bei langfristigen Rückstellungen im deutschen und österreichischen Bilanz- und Steuerrecht
Velte, P. (Speaker)
22.01.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Bestandsaufnahme und Perspektiven der Integrated Reporting-Forschung“
Velte, P. (Lecturer)
09.05.2019Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“
Velte, P. (Lecturer)
27.11.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Unternehmensstrategische Ebene der ESG-Berichterstattung: Implikationen für Geschäftsmodelle, Interne Kontrollsysteme und Risikomanagementsysteme
Velte, P. (Speaker)
18.04.2024Activity: Talk or presentation › Conference Presentations › Transfer
The role of internal audit in modern corporate governance: A European perspective
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The position of Internal Auditing in different Corporate Governance Systems. An empirical analysis for the European Countries
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2010Activity: Talk or presentation › Guest lectures › Research
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2009Activity: Talk or presentation › Guest lectures › Research
The link between (non) audit fees and accounting/audit quality
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The link between in- and external rotation of the auditor and the quality of financial accounting and audit
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
The link between audit committees and corporate governance quality
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
The implementation of sustainability targets in executive compensation – How consistent are companies towards different stakeholders and themselves?
Velte, P. (Speaker)
24.05.2023Activity: Talk or presentation › Conference Presentations › Research
The Economic versus Moral Perspective of Board Diversity: A Time for Regulation after the Financial Crisis
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse
Velte, P. (Moderator)
22.09.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Sustainable Corporate Governance – What it is and why it matters
Velte, P. (Speaker)
24.02.2022Activity: Talk or presentation › Conference Presentations › Research
Sustainable Corporate Governance
Velte, P. (Speaker)
30.09.2022Activity: Talk or presentation › Conference Presentations › Transfer
Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?
Velte, P. (Speaker)
16.10.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Velte, P. (Speaker)
26.07.2023Activity: Talk or presentation › Conference Presentations › Research
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
10.08.2024 → 14.08.2024Activity: Talk or presentation › Conference Presentations › Research
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
06.03.2024 → 08.03.2024Activity: Talk or presentation › Conference Presentations › Research
Sustainability in education: Master Management & Sustainable Accounting and Finance
Velte, P. (Speaker)
13.06.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Senat (Organisational unit)
Velte, P. (Member)
2018 → …Activity: Membership › Academic councils, panels and committees › Research
School of Management and Technology (Organisational unit)
Velte, P. (Chair)
04.2015 → 31.03.2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2015 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2015 → 2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
2015 → 2023Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
2016 → 2018Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 30.09.2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 03.2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Chair)
2020 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. (External organisation)
Velte, P. (Member)
2014 → 2018Activity: Membership › Learned societies and special interest organisations › Research
Reform der Nachhaltigkeitsberichterstattung – Was erwartet die Praxis im nächsten Jahr?
Velte, P. (Speaker) & Möller, V. (Speaker)
08.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug oder Segen?
Velte, P. (Speaker)
21.10.2024Activity: Talk or presentation › Conference Presentations › Education
Prüfung von Nachhaltigkeitsberichten
Velte, P. (Speaker)
26.09.2024 → 27.09.2024Activity: Talk or presentation › Conference Presentations › Transfer
Prüfung der Gewinnverwendungspolitik durch Aufsichtsrat und Abschlussprüfer. Eine normative und empirische Bestandsaufnahme
Velte, P. (Lecturer)
2010Activity: Talk or presentation › Guest lectures › Transfer
Prävention von Top Management Fraud durch Interaktion von Corporate Governance-Instanzen
Velte, P. (Speaker) & Lechner, S. (Speaker)
2014Activity: Talk or presentation › Guest lectures › Education
Podiumsdiskussion zum Thema “Sustainable Finance”
Velte, P. (Speaker)
11.02.2020Activity: Talk or presentation › Guest lectures › Transfer
Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg
Velte, P. (Speaker)
19.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Podiumsdiskussion: Europäische (Über-)Regulierung von Rechnungslegung, Abschlussprüfung und Corporate Governance?
Velte, P. (Lecturer)
2014Activity: Talk or presentation › Guest lectures › Research
Podiumsdiskussion “Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland” - 2015
Velte, P. (Moderator)
24.04.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.
Velte, P. (Speaker)
15.06.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Paneldiskussion (02.03.2022), “Reform des DCGK”
Velte, P. (Speaker)
02.03.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis
Velte, P. (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
Velte, P. (Speaker)
30.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Neue EU-Berichts- und Sorgfaltspflichten zur Nachhaltigkeit. CSRD, CSDDD und Co
Velte, P. (Speaker)
27.08.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
„Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“
Velte, P. (Speaker)
06.05.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Nachhaltigkeit in der Corporate Governance
Velte, P. (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltige Unternehmensführung nach dem ESG-Konzept. Zur nationalen und europäischen Regulierungsdynamik“
Velte, P. (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“
Velte, P. (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?
Velte, P. (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
Velte, P. (Lecturer)
04.10.2016Activity: Talk or presentation › Guest lectures › Transfer
Kompetenzprofile nach DCGK und CSRD/ESRS
Velte, P. (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“
Velte, P. (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
Journal of Management Control (Journal)
Velte, P. (Editor)
2014Activity: Publication peer-review and editorial work › Editor of journals › Research
Jahrestagung "Praxisforum Rechnungswesen" - EUROFORUM 2015
Velte, P. (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
Velte, P. (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
Velte, P. (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
Velte, P. (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
Velte, P. (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
Velte, P. (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
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?
Velte, P. (Speaker)
21.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Integration of Internal Audit into Corporate Governance Systems. Empirical Evidence from the European Union
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Velte, P. (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
Institutional ownership heterogeneity and corporate sustainability. A systematic review of archival studies
Velte, P. (Speaker)
27.06.2022Activity: Talk or presentation › Guest lectures › Research
Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?
Velte, P. (Speaker)
01.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Impulsvortrag und Paneldiskussion: Von der Nachhaltigkeitsberichterstattung, die wir brauchen
Velte, P. (Speaker)
22.07.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag: Corporate Governance nach dem FISG
Velte, P. (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?
Velte, P. (Speaker)
11.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Sustainable Finance. Ein strategischer unternehmerischer Erfolgsfaktor.
Velte, P. (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
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Velte, P. (Speaker)
02.07.2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Velte, P. (Speaker)
29.01.2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Velte, P. (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Velte, P. (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
G-Geopolitics, E-ESG, T-Technology
Velte, P. (Speaker)
2020Activity: Talk or presentation › Conference Presentations › Transfer
German Academic Association for Business Research e.V. (External organisation)
Velte, P. (Member) & Batt, V. (Member)
2015 → …Activity: Membership › Learned societies and special interest organisations › Research
Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)
Velte, P. (Member)
03.2015 → …Activity: Membership › Learned societies and special interest organisations › Research
Financial Experts Association (FEA), Webinar FEA ASK ME ANYTHING
Velte, P. (Speaker) & Probst, A. (Speaker)
18.01.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
European Academy of Management - EURAM 2018
Velte, P. (Speaker) & Obermann, J. (Coauthor)
21.06.2018Activity: Participating in or organising an academic or articstic event › Conferences › Research
ESG-orientierte Managementsysteme
Velte, P. (Speaker)
08.10.2024Activity: Talk or presentation › Conference Presentations › Transfer
ESG-Anforderungen an die Wirtschaftsprüfung
Velte, P. (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
Velte, P. (Speaker)
08.02.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer