Patrick Velte

Research output

Articles

1. Patrick Velte, 2023. "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(1), pages 353-411, February.
2. Patrick Velte, 2023. "Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3063-3074, November.
3. Patrick Velte, 2023. "The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(3), pages 959-985, September.
4. Patrick Velte, 2023. "Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2406-2418, September.
5. Annabelle Braasch & Patrick Velte, 2023. "Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 926-940, April.
6. Patrick Velte, 2023. "Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2695-2717, November.
7. Patrick Velte, 2023. "Which institutional investors drive corporate sustainability? A systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 42-71, January.
8. Patrick Velte, 2022. "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, vol. 72(3), pages 627-675, September.
9. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
10. Patrick Velte, 2022. "Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1655-1670, December.
11. Othar Kordsachia & Maximilian Focke & Patrick Velte, 2022. "Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe," Review of Managerial Science, Springer, vol. 16(5), pages 1409-1436, July.
12. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
13. Patrick Velte, 2021. "Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 42-53, January.
14. Krieger, Felix & Drews, Paul & Velte, Patrick, 2021. "Explaining the (non-) adoption of advanced data analytics in auditing: A process theory," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
15. Claudio Nuber & Patrick Velte, 2021. "Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1958-1992, May.
16. Patrick Velte & Martin Stawinoga, 2020. "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, Springer, vol. 31(4), pages 333-377, December.
17. Jörn Obermann & Patrick Velte & Jannik Gerwanski & Othar Kordsachia, 2020. "Mutualistic symbiosis?," Management Research Review, Emerald Group Publishing Limited, vol. 43(8), pages 989-1011, February.
18. Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
19. Claudio Nuber & Patrick Velte & Jacob Hörisch, 2020. "The curvilinear and time‐lagging impact of sustainability performance on financial performance: Evidence from Germany," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 232-243, January.
20. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
21. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
22. Patrick Velte, 2019. "Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(8), pages 1293-1323, October.
23. Patrick Velte, 2019. "Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 21(1), pages 185-200, September.
24. Patrick Velte, 2019. "Does CEO power moderate the link between ESG performance and financial performance?," Management Research Review, Emerald Group Publishing Limited, vol. 43(5), pages 497-520, October.
25. Patrick Velte, 2018. "Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 748-755, September.
26. Patrick Velte, 2018. "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, Springer, vol. 70(4), pages 435-438, December.
27. Laurent Lazar & Patrick Velte, 2018. "Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 10(4), pages 301-330.
28. Patrick Velte, 2018. "What do we know about meta-analyses in accounting, auditing, and corporate governance?," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(1), pages 17-43, December.
29. Jörn Obermann & Patrick Velte, 2018. "Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 116-151, February.
30. Velte Patrick, 2017. "Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 67(2), pages 112-119, June.
31. Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
32. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
33. Dominik Dienes & Patrick Velte, 2016. "The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System," Sustainability, MDPI, vol. 8(1), pages 1-20, January.
34. Cristina Müller-Burmeister & Patrick Velte, 2016. "Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 8(3/4), pages 227-245.
35. Patrick Velte, 2015. "Hay, David/Knechel, W. Robert/Willekens, Marleen, The Routledge Companion to Auditing," Schmalenbach Journal of Business Research, Springer, vol. 67(4), pages 552-554, December.
36. Patrick Velte & Carl-Christian Freidank, 2015. "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, Springer, vol. 40(2), pages 225-246, October.
37. Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq, 2014. "Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 98-110, March.
38. Velte Patrick, 2014. "Abschluss der EU-Reform zur Abschlussprüfung – Ausgewählte Regulierungsmaßnahmen im Überlick," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 64(3), pages 245-252, September.
39. Carl-Christian Freidank & Toomas Haldma & Patrick Velte, 2014. "Corporate governance reforms and management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 77-79, October.
40. Patrick Velte, 2014. "Rezension," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 514-516, August.
41. Velte Patrick & Buchholz Antje, 2013. "Regulierung der Aufsichtsratstätigkeit durch das CRD IV-Umsetzungsgesetz," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 25(6), pages 400-408, December.
42. Velte Patrick, 2013. "Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 63(3), pages 233-240, September.
43. Markus Stiglbauer & Patrick Velte, 2012. "Compliance with the German Corporate Governance Code and firm performance: a ten-year experience," International Journal of Behavioural Accounting and Finance, Inderscience Enterprises Ltd, vol. 3(1/2), pages 5-23.
44. Patrick Velte, 2012. "External rotation of the auditor," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 81-91, September.
45. Velte Patrick, 2012. "ZfgG-Kurzbeitrag: Die Regulierungsentwürfe der EU-Kommission zur Abschlussprüfung vom 30.11.2011," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 62(1), pages 67-73, March.
46. Velte Patrick, 2011. "Stärkung der Prüfungsqualität durch das Grünbuch der EU-Kommission?," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 61(3), pages 243-250, September.
47. Patrick Velte & Stefan Weber, 2011. "Outsider- und Insider-Systeme der Corporate Governance," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(4), pages 473-482, April.
48. Patrick Velte & Stefan Weber, 2010. "Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 393-417, March.
49. Patrick Velte, 2010. "The link between supervisory board reporting and firm performance in Germany and Austria," European Journal of Law and Economics, Springer, vol. 29(3), pages 295-331, June.
50. Carl-Christian Freidank & Patrick Velte & Stefan C. Weber, 2010. "The changing German corporate governance system – normative implications and empirical evidence," International Journal of Corporate Governance, Inderscience Enterprises Ltd, vol. 2(1), pages 42-57.
51. Patrick Velte, 2010. "Stewardship-Theorie," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(3), pages 285-293, April.
52. Patrick Velte, 2009. "Die Corporate Governance-Berichterstattung des Aufsichtsrats — Eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance," Schmalenbach Journal of Business Research, Springer, vol. 61(7), pages 702-737, November.
53. Patrick Velte, 2008. "ZP-Stichwort: Management Approach," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(1), pages 133-138, May.
54. Patrick Velte, 2006. "ZP-stichwort: Percentage-of-completion-methode," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(2), pages 223-228, June.
    RePEc:eme:medapp:medar-03-2018-0317 is not listed on IDEAS

Chapters

1. Patrick Velte, 2022. "Zur Symbiose von Integrated Reporting und Controlling," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 1213-1231, Springer.
2. Alexander Kostyuk & Markus Stiglbauer & Patrick Velte & Yuliya Lapina & Dmitriy Riabichenko, 2014. "Corporate Governance in Ukraine: Major Standards and Emerging Trends," CSR, Sustainability, Ethics & Governance, in: Sabri Boubaker & Duc Khuong Nguyen (ed.), Corporate Governance in Emerging Markets, edition 127, pages 269-288, Springer.

Books

1. Patrick Velte & Stefan Müller & Stefan C. Weber & Remmer Sassen & Andreas Mammen (ed.), 2018. "Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling," Springer Books, Springer, number 978-3-658-21634-4, September.