Patrick Velte

发表

The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research

Patrick Velte, 2022, Management Review Quarterly.

Self-Perception of the Internal Audit Function within the Corporate Governance System -- Empirical Evidence for the European Union

M. Stiglbauer, Patrick Velte, Marc Eulerich, 2012 .

Internal Auditors’ Contribution to Good Corporate Governance. An Empirical Analysis for the One-Tier Governance System with a Focus on the Relationship between Internal Audit Function and Audit Committee

Patrick Velte, Marc Eulerich, Jochen C. Theis, 2015 .

ZP-Stichwort: Management Approach

Patrick Velte, 2008 .

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

Patrick Velte, Martin Stawinoga, 2020, Journal of Management Control.

Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

O. Kordsachia, Patrick Velte, Jannik Gerwanski, 2019, Business Strategy and the Environment.

Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices

Patrick Velte, Zahid Irshad Younas, Khadija Ashfaq, 2014 .

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

R. Lueg, Patrick Velte, Martin Stawinoga, 2020 .

The link between in- and external rotation of the auditor and the quality of financial accounting and external audit

Patrick Velte, C. Freidank, 2015 .

EC Proposal of Audit-Only Firms: Discussing the Potential Effects of Breaking the 'Audit Oligopoly' on Accounting and Audit Quality

M. Stiglbauer, Patrick Velte, 2012 .

Compliance with the German Corporate Governance Code and firm performance: a ten-year experience

M. Stiglbauer, Patrick Velte, 2012 .

Corporate Governance and Controlling: A German Perspective

Patrick Velte, C. Freidank, 2008 .

Which institutional investors drive corporate sustainability? A systematic literature review

Patrick Velte, 2022, Business Strategy and the Environment.

Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence

Patrick Velte, 2018 .

Does sustainable board governance drive corporate social responsibility? A structured literature review on European archival research

Patrick Velte, 2022, Journal of Global Responsibility.

External rotation of the auditor

Patrick Velte, 2012 .

Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence

Patrick Velte, 2022, Sustainable Development.

THE LINK BETWEEN AUDIT COMMITTEES AND CORPORATE GOVERNANCE QUALITY A NORMATIVE AND EMPIRICAL OVERVIEW FOR THE US- AND GERMAN CAPITAL MARKET

Patrick Velte, 2011 .

The New European Audit Firm Rotation

Patrick Velte, 2014 .

Audit Market Concentration and Its Influence on Audit Quality

M. Stiglbauer, Patrick Velte, 2012 .

AUDIT MARKET CONCENTRATION IN EUROPE AND ITS INFLUENCE ON AUDIT QUALITY

M. Stiglbauer, Patrick Velte, 2012 .

IMPACT OF AUDITOR AND AUDIT FIRM ROTATION ON ACCOUNTING AND AUDIT QUALITY: A CRITICAL ANALYSIS OF THE EC REGULATION DRAFT

M. Stiglbauer, Patrick Velte, 2012 .

Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market

Patrick Velte, Annabelle Braasch, 2022, Sustainable Development.

Corporate climate reporting of European banks: Are these institutions compliant with climate issues?

Patrick Velte, Inge Wulf, Tim Jan Friedrich, 2022, Business Strategy and the Environment.

Audit Committees

Patrick Velte, 2019, Encyclopedia of Law and Economics.

Switching from a Managing to a Monitoring Function on the Board: Is a Cooling-Off Period Necessary?

M. Stiglbauer, Patrick Velte, 2012 .

The link between in- and external rotation of the auditor and the quality of financial accounting and external audit

Patrick Velte, C. Freidank, 2012, European Journal of Law and Economics.

Integrated reporting: The current state of empirical research, limitations and future research implications

Patrick Velte, Martin Stawinoga, 2016, Journal of Management Control.

Chief sustainability officer expertise, sustainability-related executive compensation and corporate biodiversity disclosure: empirical evidence for the European capital market

Patrick Velte, 2022, Journal of Global Responsibility.

Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

Patrick Velte, 2021, Journal of Management and Governance.

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Patrick Velte, J. Thesing, 2021, Journal of Business Economics.

External rotation of the auditor

Patrick Velte, 2012, Journal of Management Control.

CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE, REPORTING AND GENERALIZED METHODS OF MOMENTS (GMM): A STRUCTURED REVIEW OF CORPORATE GOVERNANCE DETERMINANTS AND FIRMS’ FINANCIAL CONSEQUENCES

Patrick Velte, 2022 .

Do Women on Management Board Increase Fair Value Relevance?

Patrick Velte, 2017 .

Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany

Patrick Velte, Martin Stawinoga, Stefan Müller, 2015 .

Does CEO power moderate the link between ESG performance and financial performance?

Patrick Velte, 2019, Management Research Review.

Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence

Patrick Velte, Jannik Gerwanski, Mario Mechtel, 2021 .

Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies

Patrick Velte, 2018 .

Does ESG performance have an impact on financial performance? Evidence from Germany

Patrick Velte, 2017 .

Integrated reporting: The current state of empirical research, limitations and future research implications

Patrick Velte, Martin Stawinoga, 2016, Journal of Management Control.

Empirical research on corporate social responsibility assurance (CSRA): A literature review

Patrick Velte, Martin Stawinoga, 2017, Journal of Business Economics.

Meta-analyses on Corporate Social Responsibility (CSR): a literature review

Patrick Velte, 2021, Management Review Quarterly.

Women on management board and ESG performance

Patrick Velte, 2016 .

Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe

O. Kordsachia, Patrick Velte, M. Focke, 2021, Review of Managerial Science.

Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass

Patrick Velte, Claudio Nuber, 2021 .

The impact of corporate governance on corporate tax avoidance—A literature review

Patrick Velte, J. Kovermann, 2019, Journal of International Accounting, Auditing and Taxation.

Mutualistic symbiosis?

O. Kordsachia, Patrick Velte, Jannik Gerwanski, 2020 .

The curvilinear and time‐lagging impact of sustainability performance on financial performance: Evidence from Germany

Jacob Hörisch, Patrick Velte, Claudio Nuber, 2019, Corporate Social Responsibility and Environmental Management.

The Impact of Management Board Diversity on Corporate Performance. An Empirical Analysis for the German Two-Tier System

Patrick Velte, Marc Eulerich, Carolin van Uum, 2013 .

Increased Auditor Independence by External Rotation and Separating Audit and Non Audit Duties? - A Note on the European Audit Regulation

Patrick Velte, Marc Eulerich, 2014 .

What do we know about meta-analyses in accounting, auditing, and corporate governance?

Patrick Velte, 2019, Meditari Accountancy Research.

The relationship between earnings management and integrated reporting quality: Board gender diversity as moderator

Patrick Velte, 2023, Corporate Ownership and Control.

The impact of auditor rotation, audit firm rotation and non audit services on earnings quality, audit quality and investor perceptions. A literature review.

Patrick Velte, Thomas R. Loy, 2018 .

What Do We Know About Empirical Joint Audit Research? A Literature Review.

Patrick Velte, 2017 .

Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market

Patrick Velte, 2020 .

The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review

Patrick Velte, J. Issa, 2019, Problems and Perspectives in Management.

Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda

Patrick Velte, Jörn Obermann, 2018, Journal of Accounting Literature.

Institutional ownership, environmental, social, and governance performance and disclosure – a review on empirical quantitative research

Patrick Velte, 2020, Problems and Perspectives in Management.

Explaining the (non-) adoption of advanced data analytics in auditing: A process theory

Paul Drews, Felix Krieger, Patrick Velte, 2021, Int. J. Account. Inf. Syst..

CSR Management and Reporting between Voluntary Bonding and Legal Regulation

Patrick Velte, Martin Stawinoga, 2015 .

Financial crisis and corporate governance in the financial sector: Regulatory changes and financial assistance in Germany and Europe

M. Stiglbauer, Patrick Velte, Thomas M Fischer, 2012 .

Financial crisis and corporate governance in the financial sector: Regulatory changes and financial assistance in Germany and Europe

M. Stiglbauer, Patrick Velte, Thomas M Fischer, 2012, International Journal of Disclosure and Governance.

Determinants of Executive Board Remuneration. New Insights from Germany

Patrick Velte, Marc Eulerich, 2014 .

Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review

Patrick Velte, 2019, Social Responsibility Journal.

Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) of 25 October 2016 – A Comparative and Critical Legal Analysis of the Profit Assessment

Patrick Velte, Oliver Mock, 2017 .

Does Board Composition Have an Impact on CSR Reporting? A Literature Review

Patrick Velte, 2017 .

The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System

Patrick Velte, D. Dienes, 2016 .

Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research

Patrick Velte, 2023, Corporate Social Responsibility and Environmental Management.

Are joint audits a proper instrument for increased audit quality

Patrick Velte, Jamel Azibi, 2015 .

Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research

Patrick Velte, 2020, Society and Business Review.

Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? Empirical evidence for the German two-tier system

Patrick Velte, 2017 .

Useful Trends of German Current Value Accounting

Patrick Velte, Andreas Haaker, 2014 .

DEVELOPMENT AND CURRENT CRITICISM OF ASSET IMPAIRMENT IN GERMAN TAX ACCOUNTING

Patrick Velte, 2015 .

Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research.

Patrick Velte, 2023, Journal of environmental management.

The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research

Patrick Velte, 2021, Management Review Quarterly.

Does board composition influence CSR reporting? A meta-analysis

Patrick Velte, 2019, Corporate Ownership and Control.

Empirical research on corporate social responsibility assurance (CSRA): A literature review

Patrick Velte, Martin Stawinoga, 2017 .

Appointing Female CEOS in Risky and Precarious Firm Circumstances. A Review of the Glass Cliff Phenomenon

Patrick Velte, 2018 .

The link between audit committees, corporate governance quality and firm performance

Patrick Velte, 2017 .

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

Patrick Velte, 2020, Business Research.

Impact of audit committees with independent financial experts on accounting quality. An empirical analysis of the German capital market

M. Stiglbauer, Patrick Velte, 2017 .

Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

Patrick Velte, 2021, Journal of Management and Governance.

Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?

Patrick Velte, 2023, Corporate Social Responsibility and Environmental Management.

Sustainable Management Compensation and ESG Performance – The German Case

Patrick Velte, 2016 .

Improving Corporate Governance Quality Through Modern Controlling- Integrated Reporting in the German Two Tier System

Patrick Velte, 2013 .

The link between supervisory board reporting and firm performance in Germany and Austria

Patrick Velte, 2010 .

CSR and tax avoidance: A review of empirical research

Patrick Velte, J. Kovermann, 2020, Corporate Ownership and Control.

Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? Empirical evidence for the German two-tier system

Patrick Velte, 2017 .

Corporate social responsibility and earnings management: A literature review

Patrick Velte, 2020, Corporate Ownership and Control.

The bidirectional relationship between ESG performance and earnings management – empirical evidence from Germany

Patrick Velte, 2019, Journal of Global Responsibility.

Patrick Velte, Jörn Obermann, 2020 .

Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors

Patrick Velte, 2023, Corporate Governance: The International Journal of Business in Society.

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Patrick Velte, J. Thesing, 2021, Journal of Business Economics.

Ownership structure and corporate tax avoidance: a structured literature review on archival research

Patrick Velte, 2023, Journal of Applied Accounting Research.

Impact of audit committees with independent financial experts on accounting quality. An empirical analysis of the German capital market

M. Stiglbauer, Patrick Velte, 2017 .

Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations

Patrick Velte, 2023, Journal of Global Responsibility.

Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports

Patrick Velte, 2019, Journal of Applied Accounting Research.

Key audit matters

Patrick Velte, 2018 .

The Impact of Management Board Diversity on Corporate Performance. An Empirical Analysis for the German Two-Tier System

Patrick Velte, Marc Eulerich, Carolin van Uum, 2013 .

Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms financial consequences

Patrick Velte, 2022, Corporate Ownership and Control.

Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market

Patrick Velte, 2023, Corporate Social Responsibility and Environmental Management.