Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
Organisational unit: Section
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.
Topics
Audit Quality
Following EU legislation on reform of the audit market, provisions on mandatory firm rotation and limits to non-audit services raise issues of the impact of major regulatory measures on safeguarding the independence of the audit firm. Internationally, empirical research on auditor independence has seen considerable attention for a number of years, with mixed findings on its economic impact. This also holds for the impact of joint audits, even though European regulation did not make this a mandatory requirement. This research project studies the effect of audit and non-audit fees of German capital market oriented companies on audit quality.
Integrated-/CSR Reporting
After the most recent financial crisis 2008-9, there has been a decline in trust of stakeholders in capital-market oriented reporting by corporations. As a result, traditional financial reporting should be complemented by corporate sustainability reporting, which would ideally be unified into integrated reporting. While there has been considerable empirical research into CSR reporting, this is not yet the case for integrated reporting in the 2013-framework published by the International Integrated Reporting Council (IIRC). This research project examines the content elements investors demand and their relationship to the quality of integrated reporting in the German capital market.
Audit Committees
In both one and two-tier systems, the appointment of audit committees with independent financial experts is seen as a necessary measure to ensure good corporate governance. There has been considerable research undertaken into the Anglo-American board system and the impact of audit committees on financial reporting quality and on the cooperation with the external auditor and with the internal auditor. This research project studies to what extent characteristics of the audit committee as established by supervisory boards in German companies are able to contribute to the discussion on quality.
Board Diversity
Recently there have been a large number of reform efforts aiming at improving corporate performance by increasing board diversity. In addition to introducing the legal gender quota now at the focus of much political discussion, other diversity characteristics such as ethnicity or occupation are increasingly being studied in empirical research on corporate governance. This research project looks at the dual system of corporate governance in Germany and studies the effects of diversity in the management board and supervisory board on the capital market.
- 2024
Unternehmensstrategische Ebene der ESG-Berichterstattung: Implikationen für Geschäftsmodelle, Interne Kontrollsysteme und Risikomanagementsysteme
Patrick Velte (Speaker)
18.04.2024Activity: Talk or presentation › Conference Presentations › Transfer
Financial Experts Association (FEA), Webinar FEA ASK ME ANYTHING
Patrick Velte (Speaker) & Arno Probst (Speaker)
18.01.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
- 2023
Accountancy Europe Corporate Governance Policy Group
Patrick Velte (Speaker)
22.11.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Patrick Velte (Speaker) & Christoph Wehrhahn (Speaker)
22.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
2. Conference "Sustainability in Corporate Law "
Patrick Velte (Participant)
17.11.2023Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?
Patrick Velte (Speaker)
03.11.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Patrick Velte (Speaker)
03.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
WoltersKluwer
Patrick Velte (Speaker)
16.10.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Patrick Velte (Speaker)
26.07.2023Activity: Talk or presentation › Conference Presentations › Research
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Patrick Velte (Speaker) & Christoph Wehrhahn (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)
Patrick Velte (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?
Patrick Velte (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?“
Patrick Velte (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?
Patrick Velte (Speaker)
24.05.2023Activity: Talk or presentation › Conference Presentations › Research
Nachhaltigkeit in der Corporate Governance
Patrick Velte (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
ESG-Anforderungen an die Wirtschaftsprüfung
Patrick Velte (Speaker)
05.05.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
CSRD, CSDDD und Co: Unternehmerische Nachhaltigkeitsregulierungen ante portas
Patrick Velte (Speaker)
25.04.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Kompetenzprofile nach DCGK und CSRD/ESRS
Patrick Velte (Speaker)
14.03.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Ergebnisse der Aufsichtsrats-Studie zum FISG und zur Nachhaltigkeit im DCGK
Patrick Velte (Speaker)
08.02.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
- 2022
Die neue EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD)
Patrick Velte (Speaker)
13.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Reform der Nachhaltigkeitsberichterstattung – Was erwartet die Praxis im nächsten Jahr?
Patrick Velte (Speaker) & Viola Möller (Speaker)
08.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
2. Jahreskonferenz Fokus Aufsichtsrat 2022
Patrick Velte (Moderator)
30.11.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Neues Vertrauen in die Wirtschaftsprüfung – ESG wird Stellschraube für Qualität und Wettbewerb
Patrick Velte (Speaker)
30.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“
Patrick Velte (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis
Patrick Velte (Speaker)
17.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Research
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Patrick Velte (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Die neue EU-CSRD und die geplante CSDD-Richtlinie: Was bedeutet das für die Interne Revision?
Patrick Velte (Speaker)
24.10.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainable Corporate Governance
Patrick Velte (Speaker)
30.09.2022Activity: Talk or presentation › Conference Presentations › Transfer
Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse
Patrick Velte (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
Patrick Velte (Speaker)
27.06.2022Activity: Talk or presentation › Guest lectures › Research
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Patrick Velte (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“
Patrick Velte (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“
Patrick Velte (Speaker)
27.04.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Paneldiskussion (02.03.2022), “Reform des DCGK”
Patrick Velte (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
Patrick Velte (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
Patrick Velte (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Patrick Velte (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
- 2021
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Patrick Velte (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
Auswirkungen des FISG auf die Corporate Governance
Patrick Velte (Speaker)
18.11.2021Activity: Talk or presentation › Conference Presentations › Transfer
Web-konferenz: Moderation: Nachhaltigkeitsberichterstattung und ihre Prüfung
Patrick Velte (Moderator)
16.11.2021Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Mögliche neue gesetzliche Anforderungen an Interne Corporate Governance-Systeme. Was bedeutet das für die Interne Revision?
Patrick Velte (Speaker)
14.10.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Patrick Velte (Speaker)
24.09.2021Activity: Talk or presentation › Conference Presentations › Research
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Patrick Velte (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Patrick Velte (Speaker)
09.09.2021Activity: Talk or presentation › Conference Presentations › Research
Impulsvortrag und Paneldiskussion: Von der Nachhaltigkeitsberichterstattung, die wir brauchen
Patrick Velte (Speaker)
22.07.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Patrick Velte (Speaker)
16.06.2021Activity: Talk or presentation › Conference Presentations › Research
Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.
Patrick Velte (Speaker)
15.06.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Patrick Velte (Speaker)
28.05.2021Activity: Talk or presentation › Conference Presentations › Research
Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg
Patrick Velte (Speaker)
19.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Überarbeitung der EU-Richtlinie zur nicht-finanziellen Berichterstattung. Wer ist betroffen und was bedeutet das für mein Unternehmen?
Patrick Velte (Speaker)
11.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer