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
- 2023
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
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
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme? (12.06.2023)
Velte, P. (Speaker)
12.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › 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
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme?“
Velte, P. (Speaker)
05.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
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
Nachhaltigkeit in der Corporate Governance
Velte, P. (Speaker)
12.05.2023Activity: 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
CSRD, CSDDD und Co: Unternehmerische Nachhaltigkeitsregulierungen ante portas
Velte, P. (Speaker)
25.04.2023Activity: Talk or presentation › talk or presentation in privat or public events › 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