Patrick Velte

Patrick Velte (born March 18, 1980 in Winsen (Luhe) ) is a German economist and university professor for business administration. He has held the professorship for business administration, in particular accounting, auditing and corporate governance, at the University of Lüneburg since 2014 .

academic career

Velte attended the Alexander-von-Humboldt-Gymnasium in Hamburg-Rönneburg and passed his Abitur in 1999.

After his community service , he studied business administration at the University of Hamburg from 2000 to 2005 with a focus on auditing and fiduciary services, business taxation and economic law. He completed his studies with a degree in business administration with the published diploma thesis on the subject of “Reorientation of the material accounting policy for the individual financial statements. A decision-oriented analysis according to HGB and IAS / IFRS taking into account the planned modernization of accounting law ”.

After studying business administration, Velte worked from 2005 to 2008 as a research assistant at the Institute for Auditing and Taxation at the University of Hamburg in the auditing and fiduciary department. He received his doctorate in 2008 with “summa cum laude” from Carl-Christian Freidank at the University of Hamburg. The dissertation published by Springer / Gabler is entitled "Intangible Assets and Goodwill in the Field of Tension Between Decision-Making Relevance and Reliability".

After completing his doctorate, Velte worked from 2008 to 2012 as a research assistant (post doc) and habilitand at the Institute for Auditing and Taxation in the Audit and Fiduciary Department at the University of Hamburg. He completed his habilitation at the end of 2012 on the subject of "The cooperation relationship between the supervisory or administrative board and the auditor" on the basis of a cumulative document at the University of Hamburg (supervisor: Carl-Christian Freidank). At the same time, he was awarded the Venia Legendi for the field of business administration.

After holding a substitute professorship for business administration, especially auditing, at the University of Trier (WS 2010/11) and for business administration, especially controlling, at the University of Hamburg (WS 2012/13) as well as a research stay at the University of Tartu at the Faculty of Economics and Business Administration (Toomas Haldma), Velte managed the professorship for Accounting at Leuphana University from April 2013 to September 2014. His appointment as a university professor took effect on October 1, 2014. Since then, he has held the professorship for business administration, in particular Accounting, Auditing & Corporate Governance at the Institute for Management, Accounting & Finance (IMAF) at the Faculty of Economics at Leuphana University Lüneburg.

Research priorities

Velte preferably conducts research in the areas of financial reporting, external audits and corporate management and monitoring (corporate governance) from a sustainability-oriented perspective (business cases for sustainability). Both conceptual and empirical research methods are used here. A particular focus is on the creation of integrated reports (integrated reporting), sustainability and corporate governance reports (CSR and corporate governance reports) and their auditing, reporting on diversity at the management and supervisory board level (diversity reporting) and regulatory reporting Measures to strengthen the cooperation between the supervisory board and the auditor in capital market-oriented companies. The scientific initiatives Management & Entrepreneurship and Sustainability Research of the Leuphana University Lüneburg as well as the profile topics “Behavior & Governance” of the Faculty of Economics are taken into account.

Patrick Velte's list of publications comprises over 300 publications in English and German-language specialist journals, monographs and edited volumes. He is also a co-editor and advisory board member of international and national journals in the fields of accounting, auditing & corporate governance (e.g. magazine for corporate governance (ZCG), magazine for international and capital market-oriented accounting (KoR)). His research results were u. a. in the Journal of Accounting Literature, Journal of Cleaner Production (JoCP), Journal of International Accounting, Auditing and Taxation (JIAAT), Business Strategy and the Environment, Journal of Business Economics (JBE) (formerly Zeitschrift für Betriebswirtschaft), journal for business research (zfbf), Steuer & Wirtschaft (StuW) or Zeitschrift für Umweltpolitik & Umweltrecht (zfu) published.

In addition, Velte is a member of the Gender and Diversity Research Network at Leuphana University Lüneburg and of the State Working Group of Institutions for Women and Gender Research in Lower Saxony (LAGEN). In addition, he is chairman of the Faculty of Economics at Leuphana University Lüneburg in the Association of University Lecturers for Business Administration. V. (VHB) active.

Awards

For his dissertation, Velte received the sponsorship award from the Esche Schümann Commichau Foundation Hamburg in 2009.

In the 2019 ranking by Wirtschaftswoche for the best business administration researchers from the German-speaking region, Velte was ranked 2nd among the most research-oriented business economists under 40 years of age and 13th among the most research-oriented business economists in the period 2014-2018, 36th in the ranking of the scientific life's work of the most research-oriented business economists.

Fonts (selection)

• Velte, P./Müller, S./Weber, S./Sassen, R./Mammen, A. (2018). Accounting, taxes, corporate governance, auditing and controlling. Contributions from science and practice , Wiesbaden 2018 (Springer / Gabler Verlag)
• Freidank, C.-Chr./Müller, S./Velte, P. (Eds.) (2015). Integrated Reporting Manual. Challenges for control, monitoring and reporting , Berlin 2015 (Erich Schmidt Verlag).
• Velte, P./Weber, S./Stiglbauer, M. (2014). Reform of the final examination. Consequences for the German auditor , 2nd edition, Herne 2014 (NWB-Verlag).
• Freidank, C.-Chr./Velte, P. (2013). Accounting and accounting policy. An Introduction to commercial and tax law and IFRS sole proprietorships , partnerships and corporations Personenhandels-, 2nd ed., Berlin 2013 (De Gruyter).
• Velte, P. (2008). Intangible assets and goodwill in the field of tension between decision-making relevance and reliability. A normative, decision-oriented and empirical analysis against the background of international and national accounting and auditing standards , Wiesbaden 2008 (Springer / Gabler; also dissertation).

See also

• List of chairs for auditing at German universities

Web links

• Homepage of the Leuphana University Lüneburg
• Research index FOX of the Leuphana University Lüneburg
• Literature by and about Patrick Velte in the catalog of the German National Library
• Google scholar profile of Patrick Velte

Individual evidence

1. ↑ ^{a b c d e f g h i j k l} Patrick Velte , Leuphana University of Lüneburg
2. ↑ Intangible assets and goodwill in the field of tension between decision-making relevance and reliability on springer.com
3. ↑ ^{a b} research projects , Leuphana University of Lüneburg
4. ^ Accounting & Auditing , Leuphana University Lüneburg
5. ↑ Prize winners 1997 to today , Esche Schümann Commichau Foundation (PDF file)
6. ↑ www.wiwo.de , These are the best researchers in business administration