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
- Accepted/In press
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 2024, (Accepted/In press) In: European Taxation.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda.
Wehrhahn, C. & Velte, P., 2024, (Accepted/In press) In: Journal of Financial Reporting and Accounting.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Climate board governance and carbon assurance. European evidence.
Velte, P., 2024, (Accepted/In press) In: Journal of Global Responsibility.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees
Velte, P., 2024, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Harmonisierung der Standards zur Klimaberichterstattung? Eine vergleichende Analyse und kritische Würdigung des IFRS S2 und ESRS E1.
Friedrich, T., Velte, P. & Wulf, I., 2024, (Accepted/In press) In: KoR : internationale und kapitalmarktorientierte Rechnungslegung.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)
Velte, P., 2024, (Accepted/In press) In: Journal of Global Responsibility.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Auswahl des Prüfers für Nachhaltigkeitsberichte nach der geplanten Umsetzung der Corporate Sustainability Reporting Directive (CSRD): Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung
Velte, P., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 9, p. 333-338 6 p., DK1465653.Research output: Journal contributions › Journal articles › Transfer
- Published
Der Prüfungsvermerk über den Nachhaltigkeitsbericht: ein neues gesetzliches Informationsinstrument. Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung
Velte, P. & Hellriegel, A., 2024, In: WPg - Die Wirtschaftsprüfung. 77, 18, p. 903-912 10 p.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities
Velte, P., 2024, (Accepted/In press) In: Corporate Governance (Bingley).Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Anhang zu § 10: Nachhaltigkeitsberichterstattung
Velte, P. & Wulf, I., 2024, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter OldenbourgResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research