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
  1. 2025
  2. Published

    Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

    Muench, M. & Velte, P., 02.12.2025, In: European Taxation. 65, 1, p. 3-14 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. E-pub ahead of print

    Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory

    Velte, P., 30.09.2025, (E-pub ahead of print) In: Sustainable Development. 16 p.

    Research output: Journal contributionsScientific review articlesResearch

  4. Published

    Female directors, family firms, climate talk and climate walk: European evidence

    Bergmann, N., Velte, P. & Requejo, I., 09.2025, In: Business Strategy and the Environment. 34, 6, p. 7438-7468 31 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published
  6. Published

    Climate board governance and carbon assurance – European evidence

    Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 594-621 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research

    Velte, P., 06.2025, In: Meditari Accountancy Research. 33, 7, p. 443-465 23 p.

    Research output: Journal contributionsScientific review articlesResearch

  8. Published
  9. Published
  10. E-pub ahead of print

    Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements

    Velte, P., 14.04.2025, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 47 p.

    Research output: Journal contributionsScientific review articlesResearch

  11. Published

    Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?

    Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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  2. Emotionsregulation und Problemverhalten von Kindern und Jugendlichen
  3. Nachhaltige Ernährung im Wertediskurs
  4. How Do Sustainability Intrapreneurs Overcome Innovation Conflicts?
  5. Kläranlagen als Quelle für polyfluorierte Verbindungen in der Atmosphäre
  6. Planetary carambolage
  7. Responsive Organisationsforschung : Methodologien und institutionelle Rahmungen von Übergängen
  8. Gedanken zur Weiterentwicklung der Zeitschrift Didaktik Deutsch
  9. Sustainable Finance
  10. Regional variations of organophosphorus flame retardants
  11. Mainstreaming investment-labour linkage through 'mega-regional' trade agreements
  12. Berater für generationengerechte Assistenzsysteme (m/w)
  13. E-Marketing als strategischer Erfolgsfaktor
  14. Wirtschaft und Politik im Alltag
  15. Evaluation in der Sozialen Arbeit im Spannungsfeld von Forschung, Steuerung und Entwicklung
  16. Offene Zurechnungsfragen in der Lieferkette - zur Auslegung des § 2 VI 3 LkSG
  17. Zwischen Verklärung und Aufklärung
  18. Sozioökonomische Analyse des Heidemanagements in Nordwestdeutschland
  19. Die Praxis des gleitenden Übergangs in den Ruhestand
  20. Migrantische Aktive in der betrieblichen Mitbestimmung
  21. The debate on nuclear energy for sustainability
  22. Ästhetiken des Widerstands - Literatur und Sprache in politischen Prozessen des deutschsprachigen und des arabischen Raums
  23. Das geschlecht in der gruppe oder das geschlecht der gruppe? "Doing gender" in der gruppenpsychotherapie
  24. Jenseits von Identität und Arbeit. Impulse der Kampagne Lohn für Hausarbeit für eine politische Theorie und Praxis der Sorge
  25. Amy Lyford, Isamu Noguchi's Modernism: Negotiating Race, Labor and the Nation, 1930-1950
  26. Spillover Effects across Transnational Industrial Relations Agreements
  27. Psychische Gesundheit
  28. Elementgehalte von Kiefern- und Fichtennadeln südlich von Frankfurt/Main