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. Journal articles › Transfer › Peer-reviewed
  2. Published

    Der neue Nachhaltigkeitsbericht der EU: Kritische Würdigung des Entwurfs der „EU-CSR-Richtlinie 2.0“

    Wulf, I. & Velte, P., 01.06.2021, In: Zeitschrift für Corporate Governance (ZCG). 16, 3, p. 107-114 8 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  3. Published

    Die Gewinnverwendungspolitik als Prüfungsobjekt von Aufsichtsrat und Abschlussprüfer: Eine Analyse zur Anhangangabepflicht des Gewinnverwendungsvorschlags nach der EU-Bilanzrichtlinie

    Velte, P., 28.03.2014, In: Der Betrieb. 67, 13, p. 673-677 5 p., DB0650134.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  4. Published

    Die Mitverantwortung des Aufsichtsrats für das bankenspezifische Risikomanagement und die Compliance nach dem CRD IV-Umsetzungsgesetz

    Buchholz, A. & Velte, P., 2014, In: Controller-Magazin. 39, 3, p. 63-67 5 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  5. Published

    Die nichtfinanzielle Erklärung und die Diversity-Berichterstattung nach dem CSR-Richtlinie-Umsetzungsgesetz

    Velte, P., 2017, In: Audit Committee Quarterly. extra: Corporate Social Responsibility, p. 5-7 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  6. Published
  7. Published

    Key audit matters

    Velte, P., 2018, In: Wirtschaftswissenschaftliches Studium. 47, 11, p. 50-52 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  8. Published
  9. Published
  10. Published
  11. Published

    Prüfung der nichtfinanziellen Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neue Erwartungslücke beim Aufsichtsrat?

    Velte, P., 2017, In: Zeitschrift für Internationale Rechnungslegung. 12, 7/8, p. 325-328 4 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review