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 › Research › Peer-reviewed
  2. Published

    The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature review

    Velte, P. & Issa, J., 04.09.2019, In: Problems and Perspectives in Management. 17, 3, p. 323-341 19 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    The impact of management board diversity on corporate performance: An empirical analysis for the German two-tier system

    Eulerich, M., Velte, P. & van Uum, C., 2014, In: Problems and Perspectives in Management (PPM). 12, 1, p. 25-39 15 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system

    Dienes, D. & Velte, P., 11.01.2016, In: Sustainability. 8, 1, p. 1-20 20 p., 63.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    The link between audit committees, corporate governance quality and firm performance: A literature review

    Velte, P., 01.01.2017, In: Corporate Ownership & Control . 14, 4, p. 15-31 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research

    Velte, P., 02.2023, In: Management Review Quarterly. 73, 1, p. 353-411 59 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    The link between in- and external rotation of the auditor and the quality of financial accounting and external audit

    Velte, P. & Freidank, C.-C., 13.10.2015, In: European Journal of Law and Economics. 40, 2, p. 225-246 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    The New European Public Country-by-Country-Reporting Requirement

    Velte, P., 04.2022, In: European Taxation. 62, 4, p. 168-172 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published
  10. Published

    (Un)geprüfte Nachhaltigkeitsinformationen im (Konzern-)Lagebericht nach der modifizierten EU-Rechnungslegungsrichtlinie?

    Velte, P., 2014, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 17, 27, p. 1046-1049 4 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. Published

Recently viewed

Publications

  1. „Sweet little lies“
  2. Virtuelle Wertschöpfungskette - mit revolutionären Strategiekonzepten die Märkte erobern
  3. Kurzporträt: Jutta Brückner; Kurzporträt: Helma Sanders-Brahms
  4. Stoffstrommanagement
  5. Cyclical absenteeism among private sector, public sector and self-employed workers
  6. "Das Gute gut und das Böse böse nennen"
  7. An integrated, modular biorefinery for the treatment of food waste in urban areas
  8. Normdurchsetzung in der Offenen Kinder- und Jugendarbeit
  9. Games
  10. Qualifizierung des Gesamtsystems Schule durch universitäre Fortbildung
  11. Wider die kursorische Strafrechtsprüfung im Rahmen des Kündigungsrechts - der Pfandbondiebstahl durch Barbara Emme
  12. Die Zukunft der Lehrerbildung
  13. Strategien für deutsche Direktbanken
  14. Visualisierte Empfindung und verkörperte Wahrnehmung. Julius Meier-Graefe und die anthropologischen Konturen seiner kunstkritischen Praxis
  15. COVID-digital health literacy and subjective well-being of students in Ghana
  16. 28 months later: the coronavirus pandemic as an analogy for future sustainability challenges
  17. UNESCO Biosphere Reserves: Supporting Biocultural Diversity, Sustainability and Society
  18. Abwärts in der Spirale? oder Wirkung und Nutzung von gewalthaltigen Bildschirmspielen durch Kinder und Jugendliche
  19. Rapid antibiotic drug-monitoring
  20. Communication as constitutive of terrorist organizations
  21. Jenaer Gespräche (1794 - 1795)
  22. Keramikspektren hellenistischer Städte und ihre Auswahlkriterien
  23. §65 Erfahrungsbericht
  24. Elemente eines betriebswirtschaftlich orientierten Ratings im Rahmen von Basel II
  25. Digitale Interventionen in der betrieblichen Gesundheitsförderung
  26. Revision des Fragebogens zur Leistungsmotivation für Schülerinnen und Schüler der vierten bis sechsten Klasse (FLM 4 – 6-R)
  27. 28. Interglacial pollen records from schöningen, North Germany
  28. Gender, Gendertheorien
  29. Geländespiele bei Nacht
  30. Sustainability Ethics
  31. Hornig, Eike-Christian. 2011. Die Parteiendominanz direkter Demokratie in Westeuropa. Baden-Baden: Nomos. 344 S.
  32. § 260 HGB: Vorlegung bei Auseinandersetzungen
  33. Sharing Economy - Auf dem Weg in eine neue Konsumkultur?