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
- 2017
- Published
Family firm identity and capital structure decisions
Thiele, F. & Wendt, M., 10.07.2017, In: Journal of Family Business Management. 7, 2, p. 221-239 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does board composition have an impact on CSR reporting?
Velte, P., 07.06.2017, In: Problems and Perspectives in Management (PPM). 15, 2, p. 19-35 17 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Do women on management board increase fair value relevance?
Velte, P., 01.06.2017, In: Corporate Governance and Sustainability Review . 1, 1, p. 6-16 11 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
What do we know about empirical joint audit research? A Literature review
Velte, P., 27.04.2017, In: Accounting and Financial Control. 1, 1, p. 4-14 11 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Status Quo der Risikoberichterstattung nach DRS 20: Eine empirische Analyse der DAX30-Unternehmen
Velte, P. & Czaya, V., 03.02.2017, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 17, 2, p. 70-78 9 p., KOR1219922.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Family businesses and non-family equity: literature review and avenues for future research
Thiele, F., 01.02.2017, In: Management Review Quarterly. 67, 1, p. 31-63 33 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? Empirical evidence for the German two-tier system
Velte, P., 01.01.2017, In: International Journal of Economics and Accounting. 8, 3/4, p. 196-214 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The link between audit committees, corporate governance quality and firm performance: A literature review
Velte, P., 01.01.2017, In: Corporate Ownership & Control . 14, 4, p. 15-31 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Bestandsaufnahme und Würdigung der empirischen Rechnungslegungsforschung zum Goodwill Impairment Only Approach nach IFRS
Velte, P. & Lazar, L., 2017, In: Betriebswirtschaftliche Forschung und Praxis. 69, 1, p. 57-86 30 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation
Velte, P., 2017, In: Zeitschrift für das gesamte Genossenschaftswesen. 67, 2, p. 112-119 8 p.Research output: Journal contributions › Journal articles › Research › peer-review