Lecture

The professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance is active in the Major International Business Administration & Entrepreneurship, in the Minor Business Administration, in the Complementary Studies, in the Master's Programme Management & Sustainable Accounting and Finance, in the part-time Master's Programme Business Law: Corporate and Business Law LL.M., as well as in the Doctoral Studies with a variety of events and seminars preferably in the areas of (Sustainable) Accounting, Auditing and Corporate Governance.

The following courses are held on a recurring basis:

Complementary Studies

Pink Washing
This seminar in the master complementary studies module Connecting Science, Responsibility and Society addresses corporate communication on gender and diversity aspects. In small groups, the students will analyze the content of the gender diversity reporting of companies of the HDAX and produce a rating of the reports.

Major IBAE

Financial, Sustainability & Integrated Reporting
This course provides an interactive introduction to external accounting according to national and international standards. The basic principles of double-entry accounting based on the annual financial statements are presented through an e-learning test in Moodle in preparation for the module. In this context, the limitations of traditional financial reporting and the need for Sustainability & Integrated Reporting will be highlighted.

Sustainable Corporate Purpose & Governance
The objective of the seminar is to discuss selected aspects of sustainable corporate governance. In this context, students learn the necessary theoretical, methodological and application-oriented skills.

Teaching research project Sustainable Corporate Governance
The teaching research project is the central module in the Major IBAE, because on the one hand it is intended to provide a topic-specific linking of research methods and a lead-in to the Bachelor's thesis. Based on a common project topic, e.g. the influence of corporate governance on sustainability reporting, theoretical and methodological knowledge is expanded through independent empirical analysis.

Bachelor colloquium
In preparation for the final dissertation, students first receive an introduction to scientific work. The colloquium then leaves enough room for individual discussion of the Bachelor's thesis project with regard to the search for and treatment of topics.

Minor Business Administration

Accounting
The fundamentals of book keeping with regard to the financial report will be presented by a e-learning test in moodle. The module focusses on the comparative analysis of key recognition, measurement and disclosure categories of financial reporting according to German commercial la wand International Financial Reporting Standards (IFRS). This will be complemented by a description of cost and performance accounting as part of a management accounting system. In this context, the major instruments and systems will be presented.

Management & Sustainable Accounting and Finance

Financial, Sustainability & Integrated Reporting
First, there is a comparative appraisal of the central recognition, measurement and disclosure regulations of financial reporting under German commercial law and the International Financial Reporting Standards (IFRS). This is followed by a theoretical foundation of accounting (policy) and a presentation of the central variables of empirical accounting research. In addition to financial reporting, there is a detailed discussion of sustainability and integrated reporting, with a focus on subsets of this (e.g. climate reporting). Research topics will then be discussed, which will be worked on in small groups within the framework of a structured literature analysis.

Sustainable Corporate Governance & Audit
Central challenges of sustainable management and supervision (Sustainable Corporate Governance) as well as auditing in the legal form of a listed company are the focus of this module. After an introduction to the discussion on sustainable corporate purpose, a theoretical foundation of sustainable corporate governance is provided. The focus is on the sustainable incentive, appointment and activity profile of boards of directors. This is followed by a theoretical introduction to external auditing. Selected research topics on sustainable corporate governance and auditing will be discussed and worked on in small groups within the framework of a structured literature analysis.

Research Project Sustainable Accounting & Finance
The teaching research project is the central module in the Major Management & Sustainable Accounting and Finance, because on the one hand it is intended to provide a topic-specific linking of quantitative research methods and a lead-in to the Master's thesis. Based on a common project topic, e.g. Influence of Sustainable Corporate Governance on Environmental Performance, the theoretical and methodological knowledge is expanded through an independent empirical-quantitative analysis using the Refinitiv database and STATA.

Here you will find more information about the study concept of the master program Management & Finance & Accounting

Corporate and Business Law LL.M.

Accounting law
On the basis of a comparative law analysis between HGB and IFRS, this class presents elementary accounting standards at the individual and consolidated financial statements level. In addition to the accounting of assets, liabilities, equity, accruals as well as expenses and income, there is a focus on capital, debt and interim results, as well as income consolidation (Exemplary reference: Freidank/Velte, Rechnungslegung und Rechnungslegungspolitik, 2. Aufl., München 2013).

Dissertation

Research Colloquium Management, Accounting & Finance
The colloquium serves as the presentation and discussion of current research projects of doctoral students of the professorships at the Institute of Management, Accounting & Finance. In this connection, cooperation with other universities from northern Germany takes place in order to intensify the exchange with doctoral students from other universities.

Current Courses

Prof. Dr. Patrick Velte

PhD Seminar Management & Accounting & Finance


The PhD Seminar Management, Accounting & Finance offers a forum to PhD students to present early research projects and to discuss advanced working papers with both peers and faculty members. Presenters will announce their topics during the semester. It is advised to prepare for the seminar by reading seminal works and recent publications on the announced topics.

Sustainable Corporate Governance & Audit (V+Ü)


This lecture deals with key challenges in sustainable corporate governance & audit from a national and international perspective. We will focus on a listed corporation in Germany.

Current selective topics of empirical quantitative research on sustainable corporate governance and audit will be prepared in groups for power point presentation and scientific papers (literature reviews).

1: Does CEO power increase corporate sustainability performance?

2: Does sustainability-related executive compensation increase corporate environmental outputs?

3: Do sustainability board expertise increase corporate carbon outputs?

4: Does board gender diversity increase corporate carbon outputs?

5: Do sustainable institutional investors increase corporate sustainability performance?

6: Do combined audit and non audit duties impair audit quality?

7: Do key audit matter disclosures strengthen audit quality?

8: Do joint audits increase audit quality?

9: Which firm effects lead to increased sustainabilty reporting assurance quality?

10: Which firm effects influence integrated reporting assurance and which consequences can be stated?

Ziel: Qualification goals

Knowledge with regard to sustainable corporate governance and audit according to national and international standards; theories of empirical research; preparation of a literature review on empirical research and presentation of its results

SRM - Sustainable Corporate Purpose & Governance


This seminar deals with key challenges in sustainable corporate purpose and governance from a national and international perspective. We will focus on listed multinational corporations headquartered in Germany.

Current selective topics of on sustainable corporate purpose and governance will be prepared in groups for power point presentation and scientific essays.

General topic: Sustainable corporate governance & sustainability outputs (performance and reporting)

Group 1: Climate governance & sustainability outputs

Group 2: Chief Sustainability officers (CSO) & sustainability outputs

Group 3: Sustainability board committees & climate outputs

Group 4: Board gender diversity & climate outputs

Group 5: Audit committees & sustainability outputs

Group 6: Sustainable management board compensation & sustainability outputs

Group 7: Sustainable (institutional) investors & sustainability outputs

Group 8: Sustainability assurance & sustainability outputs

Ziel: Qualification goals

Knowledge with regard to sustainable corporate purpose and governance according to (inter)national concepts and theories

preparation of a scientific essay, presentation of its results, and discussion

Master's Forum Management & Sustainable Accounting and Finance


Supervision of theses WiSe 2024/25 - Accounting, Tax, Sustainable Corporate Governance, Audit & Corporate Finance


Wahl eines aktuellen Themas aus den Bereichen Accounting, Auditing, Tax oder Corporate Governance und empirische Bearbeitung einer nachhaltigkeitsorientierten Fragestellung. Die Bachelorarbeit ist in englischer Sprache im Journal-Style zu verfassen.

Themengebiete/Forschungsschwerpunkte:

Financial, Sustainability & Integrated Reporting, Audit & Sustainability Assurance, Tax Accounting, (Sustainable) Corporate Governance

Further information about courses you will find in our academic portal myStudy.

Prof. Dr. Patrick Velte
Universitätsallee 1, C6.309
21335 Lüneburg
Fon +49.4131.677-2117
patrick.velte@leuphana.de