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. 2021
  2. Published

    Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass

    Nuber, C. & Velte, P., 05.2021, In: Business Strategy and the Environment. 30, 4, p. 1958-1992 35 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Das geplante Finanzmarktintegritätsstärkungsgesetz (FISG): Eine kritische Diskussion aus Sicht der Internen Revision

    Velte, P. & Eulerich, M., 26.03.2021, In: Zeitschrift Interne Revision. 56, 2, p. 64-69 6 p.

    Research output: Journal contributionsJournal articlesTransfer

  4. Published

    Compensation-related institutional investor activism. A literature review and integrated analysis of sustainability aspects

    Velte, P. & Obermann, J., 21.01.2021, In: Journal of Global Responsibility. 12, 1, p. 22-51 30 p.

    Research output: Journal contributionsScientific review articlesResearch

  5. Published

    Determinants and consequences of Corporate Social Responsibility Assurance: A systematic review of archival research

    Velte, P., 21.01.2021, In: Society and Business Review. 16, 1, p. 1-25 25 p.

    Research output: Journal contributionsScientific review articlesResearch

  6. Published

    CSR and tax avoidance: A review of empirical research

    Kovermann, J. H. & Velte, P., 01.01.2021, In: Corporate Ownership & Control . 18, 2, p. 20-39 20 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market

    Velte, P., 01.01.2021, In: Corporate Social Responsibility and Environmental Management. 28, 1, p. 42-53 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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

    Der EU-Richtlinienentwurf zur Nachhaltigkeitsberichterstattung: Darstellung zentraler Änderungen und kritische Würdigung der Reformmaßnahmen

    Stawinoga, M. & Velte, P., 2021, In: Deutsches Steuerrecht. 59, 40, p. 2364-2371 8 p.

    Research output: Journal contributionsJournal articlesTransfer

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