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
- Published
The impact of external auditors on firms’ financial restatements. A review of archival studies and implications for future research
Velte, P., 09.2023, In: Management Review Quarterly. 73, 3, p. 959-985 27 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of governance on integrated reporting: A literature review
Velte, P. & Gerwanski, J., 2020, The Routledge Handbook of Integrated Reporting. de Villiers, C., Hsiao, P.-C. K. & Maroun, W. (eds.). 1 ed. New York: Routledge Taylor & Francis Group, p. 210-226 17 p. (Routledge international handbooks).Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature review
Velte, P. & Issa, J., 04.09.2019, In: Problems and Perspectives in Management. 17, 3, p. 323-341 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of management board diversity on corporate performance: An empirical analysis for the German two-tier system
Eulerich, M., Velte, P. & van Uum, C., 2014, In: Problems and Perspectives in Management (PPM). 12, 1, p. 25-39 15 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system
Dienes, D. & Velte, P., 11.01.2016, In: Sustainability. 8, 1, p. 1-20 20 p., 63.Research output: Journal contributions › Journal articles › Research › peer-review
The link between audit committees and corporate governance quality: A normative and empirical overview for the US- and German capital market
Velte, P., 2011, In: Corporate Ownership & Control . 8, 2, p. 5-13 9 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
The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research
Velte, P., 02.2023, In: Management Review Quarterly. 73, 1, p. 353-411 59 p.Research output: Journal contributions › Journal articles › Research › peer-review
The link between in- and external rotation of the auditor and the quality of financial accounting and audit
Velte, P. & Freidank, C.-C., 2012, 1st International Conference Corporate governance – new experiences: Implementation in South Eastern Europe: Proceedings. Horak, H. (ed.). Zagreb: University of Zagreb, p. 74-86 13 p.Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review
- Published
The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, P. & Freidank, C.-C., 13.10.2015, In: European Journal of Law and Economics. 40, 2, p. 225-246 22 p.Research output: Journal contributions › Journal articles › Research › peer-review