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
- 2022
Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse
Velte, P. (Moderator)
22.09.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Institutional ownership heterogeneity and corporate sustainability. A systematic review of archival studies
Velte, P. (Speaker)
27.06.2022Activity: Talk or presentation › Guest lectures › Research
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Velte, P. (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › 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
„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
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
Sustainable Corporate Governance – What it is and why it matters
Velte, P. (Speaker)
24.02.2022Activity: Talk or presentation › Conference Presentations › Research
Archival Research on Integrated Reporting: A systematic review of main drivers and the impact of integrated reporting on firm value
Velte, P. (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Velte, P. (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
- 2021
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Velte, P. (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer