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Patrick Velte

Personal Details

First Name:Patrick
Middle Name:
Last Name:Velte
Suffix:
RePEc Short-ID:pve332
http://www.leuphana.de/en/patrick-velte.html
Scharnhorststr. 1 21335 Lüneburg Germany
004941316772117

Affiliation

Institut für Bank-, Finanz- und Rechnungswesen
Fakultät Wirtschaftswissenschaften
Leuphana Universität Lüneburg

Lüneburg, Germany
http://www.leuphana.de/institute/ibfr.html

: +49.4131.677-2161
+49.4131.677-2169
Scharnhornstraß 1, 21332 Lüneburg
RePEc:edi:ibleude (more details at EDIRC)

Research output

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Jump to: Articles Books

Articles

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Dominik Dienes & Patrick Velte, 2016. "The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System," Sustainability, MDPI, Open Access Journal, vol. 8(1), pages 1-20, January.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. Velte Patrick, 2013. "Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 63(3), pages 233-240, September.
  12. 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.
  13. Patrick Velte, 2012. "External rotation of the auditor," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 81-91, September.
  14. 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.
  15. 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.
  16. 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.
  17. 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.
  18. Patrick Velte, 2010. "Stewardship-Theorie," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(3), pages 285-293, April.
  19. 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.
  20. 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.
  21. 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.
  22. Patrick Velte, 2008. "ZP-Stichwort: Management Approach," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(1), pages 133-138, May.
  23. 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.

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, December.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. 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.

    Cited by:

    1. Annalisa Prencipe, 2017. "Past evolution and recent trends in accounting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 51-60.
    2. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
    3. 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.
    4. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2019. "Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain," Sustainability, MDPI, Open Access Journal, vol. 11(3), pages 1-19, January.
    5. E.M. Akhmetshin & N.A. Prodanova & S.S. Shevchenko & I.P. Ratnikova & Y.Y. Gazizyanova & O.N. Zherelina, 2018. "Current Issues of Corporate Integrated Reporting Development in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 142-153.
    6. Slack, Richard & Tsalavoutas, Ioannis, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting forum, Elsevier, vol. 42(2), pages 184-198.
    7. Shanti, 2018. "The Effect of Integrating Reporting on Earnings Quality: A Study of Family Firms in Indonesia," GATR Journals jfbr144, Global Academy of Training and Research (GATR) Enterprise.
    8. Jan Endrikat & Frank Hartmann & Philipp Schreck, 2017. "Social and ethical issues in management accounting and control: an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 245-249, October.
    9. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, Open Access Journal, vol. 11(7), pages 1-16, April.
    10. Serena Santis & Michela Bianchi & Alberto Incollingo & Marco Bisogno, 2018. "Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis," Sustainability, MDPI, Open Access Journal, vol. 11(1), pages 1-15, December.

  2. 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.

    Cited by:

    1. Michiyuki Yagi & Katsuhiko Kokubu, 2017. "Introductory analysis of sustainable consumption and production: Factors of corporate social responsibility management in Japan," Discussion Papers 2017-19, Kobe University, Graduate School of Business Administration.
    2. Elies Seguí-Mas & Fernando Polo-Garrido & Helena María Bollas-Araya, 2018. "Sustainability Assurance in Socially-Sensitive Sectors: A Worldwide Analysis of the Financial Services Industry," Sustainability, MDPI, Open Access Journal, vol. 10(8), pages 1-21, August.

  3. Dominik Dienes & Patrick Velte, 2016. "The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System," Sustainability, MDPI, Open Access Journal, vol. 8(1), pages 1-20, January.

    Cited by:

    1. 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.
    2. Remmer Sassen & Leyla Azizi, 2018. "Voluntary disclosure of sustainability reports by Canadian universities," Journal of Business Economics, Springer, vol. 88(1), pages 97-137, January.
    3. María del Mar Miras-Rodríguez & Domingo Martínez-Martínez & Bernabé Escobar-Pérez, 2018. "Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?," Sustainability, MDPI, Open Access Journal, vol. 11(1), pages 1-20, December.
    4. Ricardo Costa-Climent & Carla Martínez-Climent, 2018. "Sustainable profitability of ethical and conventional banking," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 12(4), December.
    5. Sahar E-Vahdati & Norhayah Zulkifli & Zarina Zakaria, 2018. "A Moderated Mediation Model for Board Diversity and Corporate Performance in ASEAN Countries," Sustainability, MDPI, Open Access Journal, vol. 10(2), pages 1-20, February.
    6. Dorceta E. Taylor & Sophia Paul & Ember McCoy, 2019. "Diversity, Equity, and Inclusion and the Salience of Publicly Disclosing Demographic Data in American Environmental Nonprofits," Sustainability, MDPI, Open Access Journal, vol. 11(19), pages 1-38, October.
    7. Jaime Guerrero-Villegas & Leticia Pérez-Calero & José Manuel Hurtado-González & Pilar Giráldez-Puig, 2018. "Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis," Sustainability, MDPI, Open Access Journal, vol. 10(12), pages 1-22, December.
    8. Felipe Hernández-Perlines & Nina Rung-Hoch, 2017. "Sustainable Entrepreneurial Orientation in Family Firms," Sustainability, MDPI, Open Access Journal, vol. 9(7), pages 1-16, July.
    9. Patricia Crifo & Elena Escrig-Olmedo & Nicolas Mottis, 2019. "Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations," Journal of Business Ethics, Springer, vol. 159(4), pages 1127-1146, November.
    10. Hinrichsen, Anna & Schiereck, Dirk & von Ahsen, Anette, 2018. "Gender Diversity Issues Within the Company and Beyond: Perceptions of Investor Relations Professionals in German-Speaking Europe," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 72(2), pages 109-125.
    11. Eduardo Ortas & Igor Álvarez & Eugenio Zubeltzu, 2017. "Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis," Sustainability, MDPI, Open Access Journal, vol. 9(6), pages 1-26, June.
    12. Daniela M. Salvioni & Francesca Gennari & Luisa Bosetti, 2016. "Sustainability and Convergence: The Future of Corporate Governance Systems?," Sustainability, MDPI, Open Access Journal, vol. 8(11), pages 1-25, November.
    13. Giuliana Birindelli & Stefano Dell’Atti & Antonia Patrizia Iannuzzi & Marco Savioli, 2018. "Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System," Sustainability, MDPI, Open Access Journal, vol. 10(12), pages 1-20, December.
    14. Justyna Dyduch & Joanna Krasodomska, 2017. "Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies," Sustainability, MDPI, Open Access Journal, vol. 9(11), pages 1-24, October.

  4. 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.

    Cited by:

    1. Michal Šindelář, 2016. "Rotation of auditors of companies listed on the stock market of the Prague Stock Exchange," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(3), pages 59-71.
    2. Donato Masciandaro, 2016. "Banking Supervision Outsourcing: Economics, Rules and Drivers," BAFFI CAREFIN Working Papers 1616, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    3. Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.
    4. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017. "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, vol. 44(3), pages 517-552, December.
    5. Donato Masciandaro & Davide Romelli, 2017. "Banking Supervision and External Autditors: What works best?," BAFFI CAREFIN Working Papers 1746, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.

  5. Patrick Velte, 2012. "External rotation of the auditor," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 81-91, September.

    Cited by:

    1. 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.

  6. 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.

    Cited by:

    1. Esther Pittroff, 2016. "Whistle-blowing regulation in different corporate governance systems: an analysis of the regulation approaches from the view of path dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(4), pages 703-727, December.

  7. Patrick Velte, 2010. "Stewardship-Theorie," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(3), pages 285-293, April.

    Cited by:

    1. Jens Grigoleit, 2011. "Kapitalmarktreaktionen auf die Ankündigung des Wechsels von Vorstandsvorsitzenden in den Aufsichtsrat bei deutschen Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(2), pages 131-157, January.
    2. Schottmüller-Einwag, Ute, 2017. "Theoretische Erklärungsansätze für die Entsprechenserklärungen zu Abfindungen für Vorstandsmitglieder
      [Theoretical explanation approaches for the declarations of conformity regarding severance paym
      ," Discussion Papers of the Institute for Organisational Economics 7/2017, University of Münster, Institute for Organisational Economics.
    3. 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.

  8. 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.

    Cited by:

    1. Ran, Guanggui & Fang, Qiaoling & Luo, Shuai & Chan, Kam C., 2015. "Supervisory board characteristics and accounting information quality: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 37(C), pages 18-32.
    2. Claudia GRIGORAS-ICHIM, 2017. "Corporate Governance And Its Implications For Financial Reporting," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-59, January.
    3. Iwasaki, Ichiro, 2013. "What Determines Audit Independence and Expertise in Russia? Firm-Level Evidence," RRC Working Paper Series 27_v2, Russian Research Center, Institute of Economic Research, Hitotsubashi University.

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