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

Velte, Patrick; Issa, Jakob - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 323-341

Persistent link: https://www.econbiz.de/10012159114

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

Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246

Persistent link: https://www.econbiz.de/10011473931

Increased auditor independence by external rotation and seperating audit and non audit duties? : a note on the European audit regulation

Velte, Patrick; Eulerich, Marc - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 96-106

Persistent link: https://www.econbiz.de/10011338953

Die Implementierung von Prüfungsausschüssen/Audit Committees des Aufsichtsrats/Board of Directors mit unabhängigen und finanzkompetenten Mitgliedern : eine normative Analyse aus Si...

Velte, Patrick - In: Journal für Betriebswirtschaft : management review … 59 (2009) 2/3, pp. 123-174

Persistent link: https://www.econbiz.de/10003904352

Reform der Abschlussprüfung : Konsequenzen für den deutschen Wirtschaftsprüfer

Velte, Patrick; Weber, Stefan C.; Stiglbauer, Markus - 2014 - 2., vollständig überarb. Aufl.

Persistent link: https://www.econbiz.de/10010365281

Rechnungslegung über originäre immaterielle Vermögensgegenstände und den derivativen Geschäfts- oder Firmenwert : empirische Befragung unter deutschen Wirtschaftsprüfern zur Bilanz...

Velte, Patrick - In: IRZ : Zeitschrift für internationale Rechnungslegung 3 (2008) 7/8, pp. 369-375

Persistent link: https://www.econbiz.de/10003742030

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

Krieger, Felix; Drews, Paul; Velte, Patrick - In: International journal of accounting information systems 41 (2021), pp. 1-24

Persistent link: https://www.econbiz.de/10012581798

Does Gender Diversity in the Audit Committee Influence Key Audit Matters’ Readability in the Audit Report? UK Evidence

Velte, Patrick - 2018

This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and the … auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of … audit committee. We provide a useful contribution to the recent empirical sustainable corporate governance literature for …

Persistent link: https://www.econbiz.de/10012928259

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

Velte, Patrick - 2017

The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation …) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these … regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency …

Persistent link: https://www.econbiz.de/10012972512

What Do We Know About Meta-Analyses in Accounting, Auditing, and Corporate Governance?

Velte, Patrick - 2021

Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing, and corporate governance research.Design/methodology/approach: A structured literature review on 63 meta-analyses related to (1) financial accounting, (2) management accounting, (3)...

Persistent link: https://www.econbiz.de/10013245078