Patrick Velte
Prof. Dr.
- Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
- Institute of Management, Accounting & Finance
- Institute of Management and Organization
- Leuphana Law School (LLS)
- Centre for Sustainability Management (CSM)
- Research Center for Digital Transformation
- School of Sustainability

- Management studies - Financial Accounting, External Audit, Corporate Governance, Board composition, Board diversity, CSR Reporting, Integrated Reporting, Accounting regulation, Tax Accounting
- Sustainability Science - CSR Reporting, CSR Assurance, Integrated Reporting
- Law
Research areas
- 2015
Workshop „Umbruch der Unternehmenspublizität durch das Integrated Reporting“ - 2015
Velte, P. (Moderator)
11.06.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
International Conference Corporate and Institutional Innovations in Finance and Governance - 2015
Velte, P. (Participant)
21.05.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Velte, P. (Speaker)
28.04.2015 → 30.04.2015Activity: Talk or presentation › Guest lectures › Research
Podiumsdiskussion “Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland” - 2015
Velte, P. (Moderator)
24.04.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
International Conference Monetary, Banking and Financial Issues in Central and Eastern EU Member Countries. How can Central and Eastern EU Members Overcome The Current Economic Crisis? - 2015
Velte, P. (Participant)
10.04.2015 → 12.04.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
School of Management and Technology (Organisational unit)
Velte, P. (Chair)
04.2015 → 31.03.2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2015 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2015 → 2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
Vortrag: Perspektiven der Teilwertabschreibung bei voraussichtlich dauernder Wertminderung.: Kritische Betrachtungen vor dem Hintergrund des BMF-Schreibens vom 16.07.2014
Velte, P. (Oral presentation)
26.03.2015Activity: Talk or presentation › Guest lectures › Research
Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)
Velte, P. (Member)
03.2015 → …Activity: Membership › Learned societies and special interest organisations › Research
Vortrag: Diskontierungsmodelle bei langfristigen Rückstellungen im deutschen und österreichischen Bilanz- und Steuerrecht
Velte, P. (Speaker)
22.01.2015Activity: Talk or presentation › Guest lectures › Research
College (Organisational unit)
Velte, P. (Member)
2015 → 2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
College (Organisational unit)
Velte, P. (Member)
2015 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
German Academic Association for Business Research e.V. (External organisation)
Velte, P. (Member) & Batt, V. (Member)
2015 → …Activity: Membership › Learned societies and special interest organisations › Research
School of Management and Technology (Organisational unit)
Velte, P. (Member)
2015 → 2023Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
- 2014
Journal of Management Control (Journal)
Velte, P. (Editor)
2014Activity: Publication peer-review and editorial work › Editor of journals › Research
Podiumsdiskussion: Europäische (Über-)Regulierung von Rechnungslegung, Abschlussprüfung und Corporate Governance?
Velte, P. (Lecturer)
2014Activity: Talk or presentation › Guest lectures › Research
Prävention von Top Management Fraud durch Interaktion von Corporate Governance-Instanzen
Velte, P. (Speaker) & Lechner, S. (Speaker)
2014 → …Activity: Talk or presentation › Guest lectures › Education
Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. (External organisation)
Velte, P. (Member)
2014 → 2018Activity: Membership › Learned societies and special interest organisations › Research
Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht
Velte, P. (Speaker)
2014Activity: Talk or presentation › Guest lectures › Transfer
- 2013
Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee
Velte, P. (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee. An empirical analysis for the One- and Two Tier-System
Velte, P. (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Unblocking Women’s Paths to the Boardroom. A critical Note on the EC’s Plans to Regulate Board Diversity one-dimensionally
Velte, P. (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
- 2012
International Conference “Corporate Governance and Regulation. Outlining New Horizons for Theory and Practice” 2012
Velte, P. (Speaker)
19.09.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference “Improving financial institutions. The proper balance between regulation and governance” 2012
Velte, P. (Speaker)
19.04.2012 → 20.04.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
Conference presentation: Audit Market Concentration in Europe and its Influence on Audit Quality
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Does European audit rotation regulation lead to increased audit quality?
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Impact of Auditor and Audit Firm Rotation on Accounting and Audit Quality. A critical Analysis of the EC Regulation Draft
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Integration of Internal Audit into Corporate Governance Systems. Empirical Evidence from the European Union
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Internal Auditing for better Corporate Governance. An empirical study of the organization of internal auditing
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The Economic versus Moral Perspective of Board Diversity: A Time for Regulation after the Financial Crisis
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The link between (non) audit fees and accounting/audit quality
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The position of Internal Auditing in different Corporate Governance Systems. An empirical analysis for the European Countries
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The role of internal audit in modern corporate governance: A European perspective
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
- 2011
Conference „Managing the way out of the crisis: between regulation and forecasts“ 2011
Velte, P. (Speaker)
10.06.2011Activity: Participating in or organising an academic or articstic event › Conferences › Research
The link between audit committees and corporate governance quality
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
The link between in- and external rotation of the auditor and the quality of financial accounting and audit
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
- 2010
Prüfung der Gewinnverwendungspolitik durch Aufsichtsrat und Abschlussprüfer. Eine normative und empirische Bestandsaufnahme
Velte, P. (Lecturer)
2010Activity: Talk or presentation › Guest lectures › Transfer
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2010Activity: Talk or presentation › Guest lectures › Research
- 2009
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2009Activity: Talk or presentation › Guest lectures › Research