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
Determinants and Consequences of Integrated Reporting Adoption, Quality and its Assurance: Empirical Evidence and Critical Voices From an International and German Perspective
Gerwanski, J. (Project staff) & Velte, P. (Project manager, academic)
15.06.16 → 15.06.20
Project: Dissertation project
E-Learning basierte Einführungskurse in das Nachhaltigkeitsmanagement und die Betriebswirtschaftslehre (sowie inhaltsbezogen studienrelevante Englisch-Kompetenzen)
Schaltegger, S. (Project manager, academic), Bekmeier-Feuerhahn, S. (Project manager, academic), Velte, P. (Project manager, academic), Schmidt, T. (Project manager, academic), Kaliampos, J. (Project staff) & Blume, C. (Project staff)
01.05.17 → 30.09.17
Project: Other
Essays on Say-on-Pay: theoretical analysis, literature review and empirical evidence from Germany
Obermann, J. (Project staff) & Velte, P. (Project manager, academic)
15.04.16 → 31.03.19
Project: Dissertation project
European Harmonization of National Tax Accounting Rules – a conceptual and empirical analysis with a focus on the German setting
Mock, O. (Project manager, academic) & Velte, P. (Project manager, academic)
01.10.16 → 30.09.19
Project: Dissertation project
Extended auditor reporting (Key Audit Matters)
Issa, J. (Project staff) & Velte, P. (Project manager, academic)
01.01.18 → 31.05.20
Project: Dissertation project
Fair Value Accounting, Earnings Management and Corporate Governance
Thesing, J. (Project manager, academic) & Velte, P. (Project manager, academic)
01.05.18 → 30.09.22
Project: Dissertation project
Financial Decisions in Family Firms.Private Equity Investors, Capital Structure and Firm Identity
Thiele, F. (Partner), Velte, P. (Project manager, academic) & Prigge, S. (Partner)
01.10.14 → 30.09.17
Project: Dissertation project
Förderung wissenschaftlichen Nachwuchs Audit
Velte, P. (Project manager, academic) & Gruchow, N. (Project manager, academic)
01.06.20 → 30.04.22
Project: Research
Förderung wissenschaftlichen Nachwuchs Audit
Velte, P. (Project manager, academic)
01.06.22 → 31.05.26
Project: Research
Förderung wissenschaftlichen Nachwuchs Wirtschaftsprüfung & Steuerwesen
Velte, P. (Project manager, academic)
01.09.22 → 31.08.26
Project: Research