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. Published
  2. Published
  3. Published

    The impact of external auditors on firms’ financial restatements. A review of archival studies and implications for future research

    Velte, P., 09.2023, In: Management Review Quarterly. 73, 3, p. 959-985 27 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published
  5. Published
  6. Published
  7. Published

    Auswirkungen des GKB-Projekts auf die steuerliche Gewinnermittlung in Deutschland

    Velte, P. & Mock, O., 2022, Anwendungsorientierte steuerliche Betriebswirtschaftslehre: Rechnungswesen - Steuerarten - Unternehmensstruktur : Festschrift zum 65. Geburtstag von Heinz Kußmaul. Richter, L., Meyering, S. & Sopp, K. (eds.). Berlin: Erich Schmidt Verlag, p. 701-717 17 p.

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesTransfer

  8. Published

    Mapping the determinants of carbon-related CEO compensation: a multilevel approach

    Winschel, J., 30.03.2022, In: Society and Business Review. 17, 2, p. 160-195 36 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Das Gesetz zur Stärkung der Finanzmarktintegrität (FISG)

    Velte, P., 01.01.2022, In: Wirtschaftswissenschaftliches Studium. 51, 5, p. 45-48 4 p.

    Research output: Journal contributionsJournal articlesEducation

  10. Published
  11. Published
  12. Published
  13. Published

    Zur Notwendigkeit von Nachhaltigkeit in der Corporate Governance

    Velte, P., 2022, Corporate Responsibility: Kompass für die Nachhaltigkeitsberichterstattung. Freiberg, J. & Bruckner, A. (eds.). Freiburg im Breisgau: Haufe Mediengruppe, p. 89-111 23 p.

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesTransfer

  14. Published

    § 257 Aufbewahrung von Unterlagen. Aufbewahrungspflichten

    Velte, P., 2023, Rechnungslegung und Prüfung der Unternehmen: Teilband 1 ; §§ 238 - 263 HGB. Anzinger, H., Oser, P., Schlotter, C., Graw, C., Kahle, H. & Mayr, G. (eds.). 7 ed. Stuttgart: Verlag Dr. Otto Schmidt, Vol. 1. p. 1223-1235 13 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesTransfer

  15. Published
  16. 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

  17. Published
  18. 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

  19. Published

    Sustainable Corporate Governance: Integration von Nachhaltigkeit in das Aktien- und Bilanzrecht (Teil II)

    Velte, P., 2021, In: Der Betrieb. 74, 21, p. 1113-1121 9 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  20. Published

    Sustainable corporate purpose and sustainable corporate governance: Integrative theoretical framework and reform recommendations

    Velte, P. & Weber, S. C., 2021, In: Zeitschrift für Umweltpolitik & Umweltrecht. 44, 3, p. 287-323 36 p., 3.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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