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Patrick Velte

Prof. Dr.

Patrick Velte

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Prof. Dr. Patrick Velte

    Research areas

  • 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

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    1 - 20 out of 521Page size: 20
    1. 2025
    2. E-pub ahead of print

      Corporate social responsibility (CSR) decoupling and tax avoidance. Symbolic use of sustainable boards in the European Union?

      Velte, P., 16.03.2025, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 15 p.

      Research output: Journal contributions › Journal articles › Research › peer-review

    3. 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

    4. E-pub ahead of print

      Audit quality and materiality disclosure quality in integrated reporting. The moderating effect of carbon assurance quality.

      Velte, P., 14.02.2025, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 17 p.

      Research output: Journal contributions › Journal articles › Research › peer-review

    5. Published

      Erste Erfahrungen mit der Nachhaltigkeitsberichterstattung und -prüfung: Herausforderungen und Perspektiven in der Wirtschaftsprüfungspraxis

      Velte, P. & Lambertz, F., 02.2025, In: REthinking: Finance. 7, 1, p. 33-39 7 p.

      Research output: Journal contributions › Journal articles › Transfer

    6. Published

      Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Normative Rahmenbedingungen und empirische Befunde

      Velte, P. & Wehrhahn, C., 25.01.2025, In: Zeitschrift Interne Revision. 58, 1, p. 28-34 7 p.

      Research output: Journal contributions › Scientific review articles › Transfer

    7. Published

      Nichtumsetzung der CSRD zum 31.12.2024: Konsequenzen für die Tätigkeit des Aufsichtsrats

      Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 13.01.2025, In: Der Betrieb. 78, 3, p. 67-71 5 p.

      Research output: Journal contributions › Journal articles › Transfer

    8. Published

      Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

      Velte, P., 01.2025, In: Corporate Governance (Bingley). 25, 8, p. 1-20 20 p.

      Research output: Journal contributions › Scientific review articles › Research

    9. Published

      Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees

      Velte, P., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 1147–1160 14 p.

      Research output: Journal contributions › Journal articles › Research › peer-review

    10. 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

    11. Accepted/In press

      Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen. Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.

      Velte, P., 2025, (Accepted/In press) In: Zeitschrift für Corporate Governance (ZCG).

      Research output: Journal contributions › Journal articles › Research › peer-review

    12. Accepted/In press

      Der Vorschlag der EU-Kommission für ein EU-Omnibus-Paket zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung

      Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (Accepted/In press) In: Der Betrieb.

      Research output: Journal contributions › Journal articles › Transfer

    13. Accepted/In press

      Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000: Eine kritische Würdigung

      Velte, P., Borcherding, N. & Lackmann, J., 2025, (Accepted/In press) In: Der Betrieb.

      Research output: Journal contributions › Journal articles › Transfer

    14. E-pub ahead of print

      Nachhaltigkeit und Bürokratieabbau: Vorschlag eines EU-Omnibus-Pakets zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung

      Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (E-pub ahead of print) In: Zeitschrift für Internationale Rechnungslegung.

      Research output: Journal contributions › Journal articles › Transfer

    15. Accepted/In press

      Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements

      Velte, P., 2025, (Accepted/In press) In: Journal of Financial Reporting and Accounting.

      Research output: Journal contributions › Journal articles › Research › peer-review

    16. Accepted/In press

      Wirkt sich nachhaltige Corporate Governance auf die unternehmerische Klimaleistung und -berichterstattung aus? Normative Einordnung, empirische Befunde und kritische Würdigung vor dem Hintergrund der Entwürfe für ein EU-Omnibuspaket

      Velte, P., 2025, (Accepted/In press) In: Deutsches Steuerrecht.

      Research output: Journal contributions › Journal articles › Transfer

    17. 2024
    18. 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

    19. Published

      Do TCFD-aligned firms really care for climate change, or solely for their investors?

      Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.

      Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

    20. Published

      Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors

      Velte, P., 11.2024, In: Corporate Social Responsibility and Environmental Management. 31, 6, p. 6000-6018 19 p.

      Research output: Journal contributions › Scientific review articles › Research

    21. E-pub ahead of print

      The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda.

      Wehrhahn, C. & Velte, P., 31.10.2024, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 22 p.

      Research output: Journal contributions › Scientific review articles › Research

    22. E-pub ahead of print

      A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)

      Velte, P., 28.10.2024, (E-pub ahead of print) In: Journal of Global Responsibility. 27 p.

      Research output: Journal contributions › Scientific review articles › Research

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