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Details about Patrick Velte

E-mail:
Homepage:http://www.leuphana.de/en/patrick-velte.html
Phone:004941316772117
Postal address:Scharnhorststr. 1 21335 Lüneburg Germany
Workplace:Institut für Bank-, Finanz- und Rechnungswesen (Institute of Banking, Finance and Accounting), Fakultät Wirtschaftswissenschaften (Faculty of Economics and Business), Leuphana Universität Lüneburg (Leuphana University of Luneburg), (more information at EDIRC)

Access statistics for papers by Patrick Velte.

Last updated 2022-09-26. Update your information in the RePEc Author Service.

Short-id: pve332


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Journal Articles

2022

  1. 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 Downloads
  2. Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
    Review of Managerial Science, 2022, 16, (5), 1409-1436 Downloads

2021

  1. Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass
    Business Strategy and the Environment, 2021, 30, (4), 1958-1992 Downloads View citations (7)
  2. 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 Downloads
  3. 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 Downloads View citations (7)
  4. Explaining the (non-) adoption of advanced data analytics in auditing: A process theory
    International Journal of Accounting Information Systems, 2021, 41, (C) Downloads View citations (4)

2020

  1. Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence
    Business Research, 2020, 13, (3), 1417-1450 Downloads
  2. 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 Downloads View citations (6)
  3. Mutualistic symbiosis?: Combining theories of agency and stewardship through behavioral characteristics
    Management Research Review, 2020, 43, (8), 989-1011 Downloads
  4. 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 Downloads View citations (6)

2019

  1. 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 Downloads View citations (1)
  2. Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting
    Business Strategy and the Environment, 2019, 28, (5), 750-770 Downloads View citations (27)
  3. Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review
    Social Responsibility Journal, 2019, 16, (8), 1293-1323 Downloads View citations (11)
  4. Does CEO power moderate the link between ESG performance and financial performance?: A focus on the German two-tier system
    Management Research Review, 2019, 43, (5), 497-520 Downloads View citations (8)
  5. The impact of corporate governance on corporate tax avoidance—A literature review
    Journal of International Accounting, Auditing and Taxation, 2019, 36, (C), - Downloads View citations (14)
  6. What do we know about meta-analyses in accounting, auditing, and corporate governance?
    Meditari Accountancy Research, 2019, 27, (1), 17-43 Downloads

2018

  1. 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 Downloads View citations (7)

2017

  1. Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation
    Zeitschrift für das gesamte Genossenschaftswesen, 2017, 67, (2), 112-119 Downloads View citations (1)
  2. Empirical research on corporate social responsibility assurance (CSRA): A literature review
    Journal of Business Economics, 2017, 87, (8), 1017-1066 Downloads View citations (22)
  3. 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 Downloads View citations (45)

2016

  1. 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 Downloads
  2. The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System
    Sustainability, 2016, 8, (1), 1-20 Downloads View citations (30)

2015

  1. 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 Downloads View citations (6)

2014

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

2013

  1. Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung
    Zeitschrift für das gesamte Genossenschaftswesen, 2013, 63, (3), 233-240 Downloads
  2. 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 Downloads

2012

  1. 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 Downloads
  2. External rotation of the auditor
    Metrika: International Journal for Theoretical and Applied Statistics, 2012, 23, (1), 81-91 Downloads View citations (1)
  3. ZfgG-Kurzbeitrag: Die Regulierungsentwürfe der EU-Kommission zur Abschlussprüfung vom 30.11.2011
    Zeitschrift für das gesamte Genossenschaftswesen, 2012, 62, (1), 67-73 Downloads

2011

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

2010

  1. 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 Downloads
  2. Stewardship-Theorie
    Metrika: International Journal for Theoretical and Applied Statistics, 2010, 20, (3), 285-293 Downloads View citations (3)
  3. The changing German corporate governance system – normative implications and empirical evidence
    International Journal of Corporate Governance, 2010, 2, (1), 42-57 Downloads
  4. The link between supervisory board reporting and firm performance in Germany and Austria
    European Journal of Law and Economics, 2010, 29, (3), 295-331 Downloads View citations (3)

2008

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

2006

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

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

  1. Corporate Governance in Ukraine: Major Standards and Emerging Trends
    Springer
 
Page updated 2022-12-02