Details about Patrick Velte

Access statistics for papers by Patrick Velte.

Last updated 2025-04-06. Update your information in the RePEc Author Service.

Short-id: pve332

Journal Articles

2025

1. Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees
   Corporate Social Responsibility and Environmental Management, 2025, 32, (1), 1147-1160

2024

2. Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements
   Corporate Social Responsibility and Environmental Management, 2024, 31, (4), 3119-3147 View citations (1)
3. Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors
   Corporate Social Responsibility and Environmental Management, 2024, 31, (6), 6000-6018
4. Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
   Qualitative Research in Accounting & Management, 2024, 21, (5), 465-493
5. Sustainable board governance and environmental performance: European evidence
   Business Strategy and the Environment, 2024, 33, (4), 3397-3421

2023

6. Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market
   Sustainable Development, 2023, 31, (2), 926-940 View citations (2)
7. Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research
   Corporate Social Responsibility and Environmental Management, 2023, 30, (6), 2695-2717 View citations (4)
8. Ownership structure and corporate tax avoidance: a structured literature review on archival research
   Journal of Applied Accounting Research, 2023, 25, (3), 696-731
9. Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?
   Corporate Social Responsibility and Environmental Management, 2023, 30, (6), 3063-3074
10. Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market
    Corporate Social Responsibility and Environmental Management, 2023, 30, (5), 2406-2418 View citations (1)
11. The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research
    Management Review Quarterly, 2023, 73, (3), 959-985
12. The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research
    Management Review Quarterly, 2023, 73, (1), 353-411 View citations (6)
13. Which institutional investors drive corporate sustainability? A systematic literature review
    Business Strategy and the Environment, 2023, 32, (1), 42-71 View citations (20)

2022

14. Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
    Journal of Management & Governance, 2022, 26, (3), 997-1061 View citations (5)
15. Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence
    European Management Journal, 2022, 40, (1), 103-126
16. Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
    Review of Managerial Science, 2022, 16, (5), 1409-1436 View citations (9)
17. Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence
    Sustainable Development, 2022, 30, (6), 1655-1670 View citations (2)
18. Meta-analyses on Corporate Social Responsibility (CSR): a literature review
    Management Review Quarterly, 2022, 72, (3), 627-675 View citations (24)

2021

19. Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass
    Business Strategy and the Environment, 2021, 30, (4), 1958-1992 View citations (52)
20. Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
    Journal of Business Economics, 2021, 91, (7), 965-1004 View citations (3)
21. Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market
    Corporate Social Responsibility and Environmental Management, 2021, 28, (1), 42-53 View citations (16)
22. Explaining the (non-) adoption of advanced data analytics in auditing: A process theory
    International Journal of Accounting Information Systems, 2021, 41, (C) View citations (10)

2020

23. Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence
    Business Research, 2020, 13, (3), 1417-1450
24. Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings
    Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2020, 31, (4), 333-377 View citations (32)
25. Mutualistic symbiosis?
    Management Research Review, 2020, 43, (8), 989-1011
26. The curvilinear and time‐lagging impact of sustainability performance on financial performance: Evidence from Germany
    Corporate Social Responsibility and Environmental Management, 2020, 27, (1), 232-243 View citations (8)

2019

27. Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports
    Journal of Applied Accounting Research, 2019, 21, (1), 185-200 View citations (1)
28. Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting
    Business Strategy and the Environment, 2019, 28, (5), 750-770 View citations (42)
29. Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review
    Social Responsibility Journal, 2019, 16, (8), 1293-1323 View citations (15)
30. Does CEO power moderate the link between ESG performance and financial performance?
    Management Research Review, 2019, 43, (5), 497-520 View citations (9)
31. The impact of corporate governance on corporate tax avoidance—A literature review
    Journal of International Accounting, Auditing and Taxation, 2019, 36, (C), - View citations (28)

2018

32. Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda
    Journal of Accounting Literature, 2018, 40, (1), 116-151 View citations (10)
33. Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany
    International Journal of Managerial and Financial Accounting, 2018, 10, (4), 301-330 View citations (2)
34. Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence
    Corporate Social Responsibility and Environmental Management, 2018, 25, (5), 748-755 View citations (13)
35. Gilad Livne and Garen Markarian (eds.), The Routledge Companion to Fair Value in Accounting, Routledge, Abingdon, Oxon 2018, 342 p., $ 120
    Schmalenbach Journal of Business Research, 2018, 70, (4), 435-438
36. What do we know about meta-analyses in accounting, auditing, and corporate governance?
    Meditari Accountancy Research, 2018, 27, (1), 17-43

2017

37. Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation
    Zeitschrift für das gesamte Genossenschaftswesen, 2017, 67, (2), 112-119 View citations (1)
38. Empirical research on corporate social responsibility assurance (CSRA): A literature review
    Journal of Business Economics, 2017, 87, (8), 1017-1066 View citations (24)
39. Integrated reporting: The current state of empirical research, limitations and future research implications
    Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2017, 28, (3), 275-320 View citations (59)

2016

40. Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting
    International Journal of Critical Accounting, 2016, 8, (3/4), 227-245
41. The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System
    Sustainability, 2016, 8, (1), 1-20 View citations (36)

2015

42. Hay, David/Knechel, W. Robert/Willekens, Marleen, The Routledge Companion to Auditing
    Schmalenbach Journal of Business Research, 2015, 67, (4), 552-554
43. The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
    European Journal of Law and Economics, 2015, 40, (2), 225-246 View citations (7)

2014

44. Abschluss der EU-Reform zur Abschlussprüfung – Ausgewählte Regulierungsmaßnahmen im Überlick
    Zeitschrift für das gesamte Genossenschaftswesen, 2014, 64, (3), 245-252
45. Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices
    Journal of Accounting and Management Information Systems, 2014, 13, (1), 98-110
46. Corporate governance reforms and management control
    Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2014, 25, (2), 77-79
47. Rezension
    Schmalenbach Journal of Business Research, 2014, 66, (5), 514-516

2013

48. Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung: Zwischenbilanz der EU-Reformbewegung
    Zeitschrift für das gesamte Genossenschaftswesen, 2013, 63, (3), 233-240
49. Regulierung der Aufsichtsratstätigkeit durch das CRD IV-Umsetzungsgesetz
    Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), 2013, 25, (6), 400-408

2012

50. Compliance with the German Corporate Governance Code and firm performance: a ten-year experience
    International Journal of Behavioural Accounting and Finance, 2012, 3, (1/2), 5-23
51. External rotation of the auditor
    Metrika: International Journal for Theoretical and Applied Statistics, 2012, 23, (1), 81-91 View citations (2)
52. ZfgG-Kurzbeitrag: Die Regulierungsentwürfe der EU-Kommission zur Abschlussprüfung vom 30.11.2011: Eine Bestandsaufnahme wesentlicher Reformvorschläge
    Zeitschrift für das gesamte Genossenschaftswesen, 2012, 62, (1), 67-73

2011

53. Outsider- und Insider-Systeme der Corporate Governance
    Metrika: International Journal for Theoretical and Applied Statistics, 2011, 21, (4), 473-482 View citations (2)
54. Stärkung der Prüfungsqualität durch das Grünbuch der EU-Kommission?
    Zeitschrift für das gesamte Genossenschaftswesen, 2011, 61, (3), 243-250

2010

55. Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems
    Metrika: International Journal for Theoretical and Applied Statistics, 2010, 20, (4), 393-417
56. Stewardship-Theorie
    Metrika: International Journal for Theoretical and Applied Statistics, 2010, 20, (3), 285-293 View citations (3)
57. The changing German corporate governance system – normative implications and empirical evidence
    International Journal of Corporate Governance, 2010, 2, (1), 42-57
58. The link between supervisory board reporting and firm performance in Germany and Austria
    European Journal of Law and Economics, 2010, 29, (3), 295-331 View citations (3)

2009

59. Die Corporate Governance-Berichterstattung des Aufsichtsrats — Eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance
    Schmalenbach Journal of Business Research, 2009, 61, (7), 702-737

2008

60. ZP-Stichwort: Management Approach
    Metrika: International Journal for Theoretical and Applied Statistics, 2008, 19, (1), 133-138

2006

61. ZP-stichwort: Percentage-of-completion-methode
    Metrika: International Journal for Theoretical and Applied Statistics, 2006, 17, (2), 223-228

Edited books

2018

1. Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling
   Springer Books, Springer

Chapters

2022

1. Zur Symbiose von Integrated Reporting und Controlling
   Springer

2014

2. Corporate Governance in Ukraine: Major Standards and Emerging Trends
   Springer