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BETRIEBSWIRTSCHAFT: Aufsatz - Diskussion einer Begrenzung der Abschlussprüferhaftung durch die EU-Kommission - Bestandsaufnahme und kritische Würdigung möglicher Reformmassnahmen a...

Velte, Patrick; Lechner, Stéphan; Kusch, Annemarie - In: Deutsches Steuerrecht : DStR ; Wochenschrift & … 45 (2007) 34, pp. 1494-1498

Persistent link: https://www.econbiz.de/10007798635

Betriebswirtschaft - Die externe Abschlussprüfung als Gegenstand der Corporate Governance-Berichterstattung des Aufsichtsrats

Velte, Patrick - In: Der Betrieb : Betriebswirtschaft, Steuerrecht, … 64 (2011) 21, pp. 1173-1176

Persistent link: https://www.econbiz.de/10009137949

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

Obermann, Jörn; Velte, Patrick - In: Journal of Accounting Literature 40 (2018) 1, pp. 116-151

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical...

Persistent link: https://www.econbiz.de/10014839733

Switching from a managing to a monitoring function on the board : is a cooling-off period necessary

Velte, Patrick; Stiglbauer, Markus - In: The IUP journal of corporate governance 11 (2012) 4, pp. 7-16

Persistent link: https://www.econbiz.de/10010058118

Women on management board and ESG performance

Velte, Patrick - In: Journal of Global Responsibility 7 (2016) 1, pp. 98-109

Purpose The purpose of this paper is to analyse women on management board and their impact on environmental, social and governance (ESG) performance in two European two-tier countries. Design/methodology/approach The empirical quantitative paper covers a sample of German and Austrian companies...

Persistent link: https://www.econbiz.de/10014871404

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

Velte, Patrick - In: Journal of Global Responsibility 14 (2022) 1, pp. 46-88

Purpose This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate of future European regulations on the topic. Design/methodology/approach Based on a legitimacy and stakeholder...

Persistent link: https://www.econbiz.de/10014871515

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

Velte, Patrick - In: Journal of Global Responsibility 14 (2022) 2, pp. 241-253

Purpose The purpose of this study is to examine the relationship among chief sustainability officer (CSO) expertise, sustainability-related executive compensation (SEC) and biodiversity disclosure (BD). Design/methodology/approach Based on legitimacy and upper echelons theory, this study uses...

Persistent link: https://www.econbiz.de/10014871530

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

Velte, Patrick - In: Journal of Global Responsibility 14 (2023) 4, pp. 403-430

Purpose This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms. Design/methodology/approach Applying a stakeholder agency-theoretical framework, the author...

Persistent link: https://www.econbiz.de/10014871549

Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research

Velte, Patrick - In: Journal of Global Responsibility 14 (2023) 4, pp. 530-566

Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38...

Persistent link: https://www.econbiz.de/10014871579

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

Velte, Patrick - In: Journal of Global Responsibility 8 (2017) 2, pp. 169-178

Purpose The purpose of this paper is to concentrate on environmental, social and governance performance (ESGP) in total and divided in each component and evaluate their impact on financial performance (FINP). Design/methodology/approach The study covers a sample selection of companies listed on...

Persistent link: https://www.econbiz.de/10014871608