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
- 2025
- Published
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 01.2025, In: European Taxation. 65, 1, p. 3-14 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen. Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.
Velte, P., 2025, (Accepted/In press) In: Zeitschrift für Corporate Governance (ZCG).Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Der Vorschlag der EU-Kommission für ein EU-Omnibus-Paket zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung
Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (Accepted/In press) In: Der Betrieb.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000: Eine kritische Würdigung
Velte, P., Borcherding, N. & Lackmann, J., 2025, (Accepted/In press) In: Der Betrieb.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Female directors, family firms, climate talk and climate walk: European evidence
Bergmann, N., Velte, P. & Requejo, I., 2025, (Accepted/In press) In: Business Strategy and the Environment.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Nachhaltigkeit und Bürokratieabbau: Vorschlag eines EU-Omnibus-Pakets zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung
Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (E-pub ahead of print) In: Zeitschrift für Internationale Rechnungslegung.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Wirkt sich nachhaltige Corporate Governance auf die unternehmerische Klimaleistung und -berichterstattung aus? Normative Einordnung, empirische Befunde und kritische Würdigung vor dem Hintergrund der Entwürfe für ein EU-Omnibuspaket
Velte, P., 2025, (Accepted/In press) In: Deutsches Steuerrecht.Research output: Journal contributions › Journal articles › Transfer
- 2024
- Published
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Do TCFD-aligned firms really care for climate change, or solely for their investors?
Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors
Velte, P., 11.2024, In: Corporate Social Responsibility and Environmental Management. 31, 6, p. 6000-6018 19 p.Research output: Journal contributions › Scientific review articles › Research