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  6. Patrick Velte
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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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    141 - 160 out of 521Page size: 20
    1. 2020
    2. Published

      Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings

      Velte, P. & Stawinoga, M., 12.2020, In: Journal of Management Control. 31, 4, p. 333-377 45 p., 4.

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

    3. Published

      Einfluss der Corporate Governance auf die Goodwill Impairments: Eine kritische Würdigung unter Einbeziehung der empirischen Rechnungslegungsforschung

      Velte, P., Canipa-Valdez, M. & Tettenborn, M., 07.11.2020, In: Zeitschrift für Corporate Governance (ZCG). 15, 6, p. 278-283 6 p., 6.

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

    4. Published

      Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence

      Velte, P., 01.11.2020, In: Business Research. 13, 3, p. 1417–1450 34 p.

      Research output: Journal contributions › Scientific review articles › Research

    5. Published

      Zur Notwendigkeit eines „CSR-RUG 2.0“: Eine Bestandsaufnahme empirischer Befunde zur Entscheidungsnützlichkeit der nichtfinanziellen Erklärung.

      Velte, P., Simon-Heckroth, E. & Borcherding, N., 11.2020, In: WPg - Die Wirtschaftsprüfung. 73, 22, p. 1349-1357 9 p.

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

    6. Published

      Do CEO incentives and characteristics influence Corporate Social Responsibility (CSR) and vice versa? A literature review

      Velte, P., 20.10.2020, In: Social Responsibility Journal. 16, 8, p. 1293-1323 31 p.

      Research output: Journal contributions › Scientific review articles › Research

    7. Published

      Institutional ownership, environmental, social, and governance performance and disclosure: A review on empirical quantitative research

      Velte, P., 22.09.2020, In: Problems and Perspectives in Management (PPM). 18, 3, p. 282-305 25 p.

      Research output: Journal contributions › Scientific review articles › Research

    8. Published

      Mutualistic symbiosis? Combining theories of agency and stewardship through behavioral characteristics

      Obermann, J., Velte, P., Gerwanski, J. & Kordsachia, O., 18.06.2020, In: Management Research Review. 43, 8, p. 989-1011 23 p.

      Research output: Journal contributions › Scientific review articles › Research

    9. Published

      Fiskalpolitische Maßgeblichkeit bei der Rückstellungsbewertung: Kritische Anmerkungen zum BFH-Urteil vom 20.11.2019 – XI R 46/17

      Velte, P., 15.06.2020, In: Die Unternehmensbesteuerung. 13, 6, p. 360-363 4 p., 6.

      Research output: Journal contributions › Notes on court decisions › Transfer

    10. Published

      Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences

      Velte, P., Stawinoga, M. & Lueg, R., 01.05.2020, In: Journal of Cleaner Production. 254, 20 p., 120063.

      Research output: Journal contributions › Scientific review articles › Research

    11. Published

      Does CEO power moderate the link between ESG performance and financial performance? A focus on the German two-tier system

      Velte, P., 21.04.2020, In: Management Research Review. 43, 5, p. 497-520 24 p.

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

    12. 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

    13. Published

      Corporate Social Responsibility and Earnings Management: a literature review

      Velte, P., 13.01.2020, In: Corporate Ownership & Control . 17, 2, p. 8-19 12 p.

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

    14. 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

    15. Published

      § 289 b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

      Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2090-2097 8 p. (NomosKommentar).

      Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

    16. Published

      § 289 c Inhalt der nichtfinanziellen Erklärung

      Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2097-2101 5 p. (NomosKommentar).

      Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

    17. Published

      § 289 d Nutzung von Rahmenwerken

      Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2102-2103 2 p. (NomosKommentar).

      Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

    18. Published

      § 289 f Erklärung zur Unternehmensführung

      Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2104-2114 11 p. (NomosKommentar).

      Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

    19. Published

      § 315 b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

      Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2323-2329 7 p. (NomosKommentar).

      Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

    20. Published

      § 315 c Inhalt der nichtfinanziellen Konzernerklärung

      Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2329 1 p. (NomosKommentar).

      Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

    21. Published

      § 315 d Konzernerklärung zur Unternehmensführung

      Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2329-2332 4 p. (NomosKommentar).

      Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

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