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
- 2013
Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee. An empirical analysis for the One- and Two Tier-System
Velte, P. (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Unblocking Women’s Paths to the Boardroom. A critical Note on the EC’s Plans to Regulate Board Diversity one-dimensionally
Velte, P. (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
- 2012
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 “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
Conference presentation: Audit Market Concentration in Europe and its Influence on Audit Quality
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Does European audit rotation regulation lead to increased audit quality?
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
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
Integration of Internal Audit into Corporate Governance Systems. Empirical Evidence from the European Union
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › 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
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