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
- 2020
- Published
Managers’ incentives and disincentives to engage with integrated reporting or why managers might not adopt integrated reporting: an exploratory study in a nascent setting
Gerwanski, J., 15.10.2020, In: Qualitative Research in Accounting & Management. 17, 4, p. 553-587 35 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Institutional ownership, environmental, social, and governance performance and disclosure: A review on empirical quantitative research
Velte, P., 22.09.2020, In: Problems and Perspectives in Management (PPM). 18, 3, p. 282-305 25 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Does it pay off? Integrated reporting and cost of debt: European evidence
Gerwanski, J., 01.09.2020, In: Corporate Social Responsibility and Environmental Management. 27, 5, p. 2299-2319 21 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Mutualistic symbiosis? Combining theories of agency and stewardship through behavioral characteristics
Obermann, J., Velte, P., Gerwanski, J. & Kordsachia, O., 18.06.2020, In: Management Research Review. 43, 8, p. 989-1011 23 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Fiskalpolitische Maßgeblichkeit bei der Rückstellungsbewertung: Kritische Anmerkungen zum BFH-Urteil vom 20.11.2019 – XI R 46/17
Velte, P., 15.06.2020, In: Die Unternehmensbesteuerung. 13, 6, p. 360-363 4 p., 6.Research output: Journal contributions › Notes on court decisions › Transfer
- Published
Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences
Velte, P., Stawinoga, M. & Lueg, R., 01.05.2020, In: Journal of Cleaner Production. 254, 20 p., 120063.Research output: Journal contributions › Scientific review articles › Research
- Published
Does CEO power moderate the link between ESG performance and financial performance? A focus on the German two-tier system
Velte, P., 21.04.2020, In: Management Research Review. 43, 5, p. 497-520 24 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports
Velte, P., 10.02.2020, In: Journal of Applied Accounting Research. 21, 1, p. 185-200 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Let’s talk about money! Assessing the link between firm performance and voluntary Say-on-Pay votes
Obermann, J., 01.02.2020, In: Journal of Business Economics. 90, 1, p. 109-135 27 p., 1.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate Social Responsibility and Earnings Management: a literature review
Velte, P., 13.01.2020, In: Corporate Ownership & Control . 17, 2, p. 8-19 12 p.Research output: Journal contributions › Journal articles › Research › peer-review