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The link between audit committees, corporate governance quality and firm performance : a literature review
Velte, Patrick - In: Corporate ownership & control : international … 14 (2016/2017) 4, pp. 15-31
Persistent link: https://www.econbiz.de/10011795593
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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
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Increased materiality judgments in financial accounting and external audit : a critical comparison between German and international standard setting
Müller-Burmeister, Cristina; Velte, Patrick - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 227-245
Persistent link: https://www.econbiz.de/10011659749
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Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling : Beiträge aus Wissenschaft und Praxis
Velte, Patrick (ed.); Müller, Stefan (ed.);  … - 2018
Persistent link: https://www.econbiz.de/10011824768
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(Kooperative) Prüfung der Rechnungslegungspolitik durch Aufsichtsrat und Abschlussprüfer : eine normative und empirische Bestandsaufnahme unter besonderer Berücksichtigung der Gewi...
Velte, Patrick - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 64 (2012) 4, pp. 402-425
Persistent link: https://www.econbiz.de/10009575952
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Impact of audit committees with independent financial experts on accounting quality : an empirical analysis of the German capital market
Velte, Patrick; Stiglbauer, Markus - In: Problems and perspectives in management : PPM ; … 9 (2011) 4, pp. 17-33
Persistent link: https://www.econbiz.de/10009531787
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Erfolgserfassung nach Handels- und Steuerrecht sowie nach IFRS
Freidank, Carl-Christian; Velte, Patrick; Weber, Stefan C. - In: Der Betriebswirt : Management in Wissenschaft und Praxis 54 (2013) 3, pp. 23-26
Persistent link: https://www.econbiz.de/10010194263
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Development and Current Criticism of Asset Impairment in German Tax Accounting
Velte, Patrick - 2016
In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since 1934. The conceptual weaknesses of the concept have set the future of the 80-year old fiscal measurement tradition up for discussion. First, I shed light on the development of...
Persistent link: https://www.econbiz.de/10012998466