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
- 2025
- Published
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, In: Deutsches Steuerrecht. 63, 15, p. 854-861 8 p.Research output: Journal contributions › Journal articles › Transfer
- 2024
- 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
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
- 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
- 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
- Published
Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements
Velte, P., 07.2024, In: Corporate Social Responsibility and Environmental Management. 31, 4, p. 3119-3147 29 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Corporate Sustainability Due Diligence Directive: Vergleich mit dem deutschen Lieferkettengesetz und Auswirkungen auf die Nachhaltigkeitsberichterstattung
Wulf, I. & Velte, P., 05.06.2024, In: Zeitschrift für Corporate Governance (ZCG). 19, 3, p. 126-134 7 p.Research output: Journal contributions › Journal articles › Transfer
- Published
Ownership structure and corporate tax avoidance: A structured literature review on archival research
Velte, P., 28.05.2024, In: Journal of Applied Accounting Research. 25, 3, p. 696-731 36 p.Research output: Journal contributions › Scientific review articles › Research
- 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 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