Patrick Velte
Prof. Dr.
- 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
- Journal articles › Research › Peer-reviewed
Stewardship-Theorie
Velte, P., 04.2010, In: Zeitschrift für Planung & Unternehmenssteuerung. 20, 3, p. 285-293 9 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable board governance and environmental performance: European evidence
Velte, P., 05.2024, In: Business Strategy and the Environment. 33, 4, p. 3397-3421 25 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable board governance and sustainable supply chain reporting. European evidence
Velte, P., 10.05.2024, In: Journal of Strategy and Management. 17, 2, p. 222-243 22 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable corporate purpose and sustainable corporate governance: Integrative theoretical framework and reform recommendations
Velte, P. & Weber, S. C., 2021, In: Zeitschrift für Umweltpolitik & Umweltrecht. 44, 3, p. 287-323 36 p., 3.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?
Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 3063-3074 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?
Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market
Velte, P., 09.2023, In: Corporate Social Responsibility and Environmental Management. 30, 5, p. 2406-2418 13 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Management compensation and ESG performance: The German case
Velte, P., 14.12.2016, In: Problems and Perspectives in Management (PPM). 14, 4, p. 17-24 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Switching from a Managing to a Monitoring Function on the Board: Is a Cooling-Off Period Necessary?
Velte, P. & Stiglbauer, M., 2013, In: The IUP Journal of Corporate Governance . 11, 11, p. 7-16 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 01.2025, In: European Taxation. 65, 1, p. 3-14 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system
Freidank, C.-C., Velte, P. & Weber, S., 01.01.2009, In: Corporate Ownership & Control . 7, 1 B CONT. 1, p. 168-172 5 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The bidirectional relationship between ESG performance and earnings management: Empirical evidence from Germany
Velte, P., 23.10.2019, In: Journal of Global Responsibility. 10, 4, p. 322-338 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
The Changing German Corporate Governance System: Normative Implications and empirical evidence
Freidank, C.-C., Velte, P. & Weber, S., 2010, In: International Journal of Corporate Governance . 2, 1, p. 42-57 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The economic versus moral perspective of board diversity: A time for regulation after the financial crisis?
Stiglbauer, M. & Velte, P., 2013, In: The International Journal of Organizational Diversity. 12, 2, p. 71-77 7 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: A literature review
Velte, P. & Loy, T., 01.01.2018, In: Journal of Governance and Regulation. 7, 2, p. 74-90 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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 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