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
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  1. Promotionsförderung

    Velte, P. (Project manager, academic)

    01.11.2430.10.27

    Project: Research

  2. Regulatory delevopment in Accounting, Auditing & Corporate Governance

    Velte, P. (Project manager, academic)

    01.10.14 → …

    Project: Research

  3. Sustainable Board Governance

    Velte, P. (Project manager, academic) & Wellmann, G. (Project staff)

    01.04.2130.09.22

    Project: Research

  4. Tax Avoidance, Corporate Governance and Corporate Finance. Agency-theoretical analysis, literature review and empirical investigation

    Velte, P. (Project manager, academic) & Kovermann, J. H. (Project manager, academic)

    01.09.1612.12.19

    Project: Dissertation project

  5. The Impact of audit committees on corporate governance quality

    Weber, L. (Partner) & Velte, P. (Project manager, academic)

    01.01.1617.07.20

    Project: Dissertation project

  6. Transparency on tax avoidance by the (integrated) EU Corporate Sustainability and Country-by-Country-Report

    Münch, M. (Project manager, academic) & Velte, P. (Partner)

    01.07.2230.06.26

    Project: Dissertation project

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