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. 2022
  2. Published

    Sustainable-Corporate-Governance-Regulierungen: Auswirkungen auf die Interne Revision

    Velte, P., 25.11.2022, In: Zeitschrift Interne Revision. 57, 6, p. 292-299 8 p.

    Research output: Journal contributionsJournal articlesTransfer

  3. Published

    Nachhaltigkeitsberichterstattung nach der CSRD: Eine kritische Würdigung

    Wulf, I. & Velte, P., 30.09.2022, In: Zeitschrift für Corporate Governance (ZCG). 17, 5, p. 223-232 10 p.

    Research output: Journal contributionsJournal articlesTransfer

  4. Published

    Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

    Velte, P., 01.09.2022, In: Journal of Management and Governance. 26, 3, p. 997-1061 65 p.

    Research output: Journal contributionsScientific review articlesResearch

  5. Published
  6. Published

    Meta-analyses on Corporate Social Responsibility (CSR): a literature review

    Velte, P., 01.09.2022, In: Management Review Quarterly. 72, 3, p. 627-675 49 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe

    Kordsachia, O., Focke, M. & Velte, P., 01.07.2022, In: Review of Managerial Science. 16, 5, p. 1409-1436 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    The New European Public Country-by-Country-Reporting Requirement

    Velte, P., 04.2022, In: European Taxation. 62, 4, p. 168-172 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published
  10. Published

    Mapping the determinants of carbon-related CEO compensation: a multilevel approach

    Winschel, J., 30.03.2022, In: Society and Business Review. 17, 2, p. 160-195 36 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. Published

    Do Nonprofessional Investors Value the Assurance of Integrated Reports? Exploratory Evidence

    Gerwanski, J., Velte, P. & Mechtel, M., 01.02.2022, In: European Management Journal. 40, 1, p. 103-126 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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