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
- 2018
- Published
Tax avoidance, tax risk and the cost of debt in a bank-dominated economy
Kovermann, J. H., 27.11.2018, In: Managerial Auditing Journal. 33, 8/9, p. 683-699 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Can management-sponsored non-binding remuneration votes shape the executive compensation structure? Evidence from Say-on-Pay votes in Germany
Obermann, J., 22.11.2018, In: European Journal of Finance. 24, 17, p. 1609-1630 22 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Herausforderungen in der Wirtschaftsprüfung durch den Einsatz von Big Data-Technologien: Welche Impulse muss die Prüfungsforschung geben?
Velte, P. & Drews, P., 26.10.2018, In: Der Betrieb. 71, 43, p. 2581-2585 5 p.Research output: Journal contributions › Journal articles › Transfer
- Published
Does Gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK Evidence
Velte, P., 01.09.2018, In: Corporate Social Responsibility and Environmental Management. 25, 5, p. 748-755 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Gilad Livne and Garen Markarian (eds.), The Routledge Companion to Fair Value Accounting, Routledge, Abingdon, Oxon 2018
Velte, P., 17.08.2018, In: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 70, 4, p. 435-438 4 p.Research output: Journal contributions › Critical reviews › Research
- Published
Determinants and Consequences of Executive Compensation-Related Shareholder Activism and Say-on-Pay Votes: A Literature Review and Research Agenda
Obermann, J. & Velte, P., 06.2018, In: Journal of Accounting Literature. 40, p. 116-151 36 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies
Velte, P., 20.04.2018, In: Problems and Perspectives in Management (PPM). 16, 2, p. 23-41 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Prüfung der nichtfinanziellen Erklärung und der Erklärung zur Unternehmensführung durch Aufsichtsrat und Abschlussprüfer: Eine Zwischenbilanz
Velte, P., 20.04.2018, In: Die Aktiengesellschaft. 63, 8, p. 266-272 7 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Do family investors differ from other investors? Similarity, experience, and professionalism in the light of family investee firm challenges
Thiele, F. & Rottke, O. M., 01.02.2018, In: Journal of Business Economics : JBE. 88, 2, p. 139 - 166 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Zehn Jahre REITG: Eine Misserfolgsgeschichte
Kovermann, J. H., 05.01.2018, In: Die Aktiengesellschaft. 63, 1, p. 22-26 5 p.Research output: Journal contributions › Journal articles › Research › peer-review