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
- Published
Function-, incentive- and expense-related compensation of supervisory boards and audit committees - Empirical Evidence in the German DAX 30, MDAX, SDAX and TecDAX
Velte, P. & Weber, M. A. L. H. H., 2019, In: Betriebswirtschaftliche Forschung und Praxis. 71, 2, p. 214-262 49 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Net deferred tax assets and the long-run performance of initial public offerings
Kovermann, J. H. & Velte, P., 08.08.2019, In: Corporate Ownership & Control . 16, 4, p. 111-127 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Harmonisierung der Klimaberichterstattung?! Einbettung in die EU-Regulierungsinitiativen, Forschungslücken und Handlungsempfehlungen
Velte, P. & Stawinoga, M., 2019, In: Der Betrieb. 72, 37, p. 2025-2033 9 p., DB1307200.Research output: Journal contributions › Journal articles › Transfer
- Published
Regulierung von Stimmrechtsberatern nach ARUG II: Neue Transparenzpflichten gem. § 134d AktG-E als „zahnloser Papiertiger“?
Velte, P., 20.12.2019, In: Die Aktiengesellschaft. 64, 24, p. 893-898 6 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Wird die nichtfinanzielle Berichterstattung durch die neuen EU-Leitlinien zu klimabezogenen Angaben entscheidungsnützlicher?
Velte, P. & Stawinoga, M., 2019, In: WPg - Die Wirtschaftsprüfung. 72, 16, p. 879-885 7 p.Research output: Journal contributions › Journal articles › Transfer › peer-review
- Published
The Impact of Corporate Governance on Corporate Tax Avoidance. A Literature Review
Kovermann, J. H. & Velte, P., 01.09.2019, In: Journal of International Accounting, Auditing and Taxation . 36, 29 p., 100270.Research output: Journal contributions › Scientific review articles › Research
- Published
Novellierungen zur Vorstandsvergütung und Unabhängigkeit des Aufsichtsrats: Die Neufassung des DCGK 2019
Velte, P. & Obermann, J., 2019, In: Zeitschrift für Internationale Rechnungslegung. 14, 7-8, p. 295-298 4 p.Research output: Journal contributions › Journal articles › Transfer
- Published
The curvilinear and time-lagging impact of sustainability performance on financial performance: Evidence from Germany
Nuber, C., Velte, P. & Hörisch, J., 01.01.2020, In: Corporate Social Responsibility and Environmental Management. 27, 1, p. 232-243 12 p.Research output: Journal contributions › Journal articles › Research
- 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
- Published
Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports
Velte, P., 10.02.2020, In: Journal of Applied Accounting Research. 21, 1, p. 185-200 16 p.Research output: Journal contributions › Journal articles › Research › peer-review