Congratulations to Dr Christoph Wehrhahn on successfully completing his PhD

2026-06-29

Prof. Velte is delighted to mark the 14th successfully completed doctoral project within his department. On 26 June 2026, Dr Christoph Wehrhahn successfully completed his doctoral thesis entitled “Monitoring of internal corporate governance systems by audit committees, internal auditors and external auditors: Sustainability-related evidence from Germany”.

As part of his cumulative doctoral thesis, Dr Wehrhahn authored three international publications, two of which had already been accepted and published in peer-reviewed journals. Firstly, Dr Wehrhahn, together with Prof. Velte, published a literature review entitled “The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda” in the Journal of Financial Reporting and Accounting.

Furthermore, Dr Wehrhahn had published an empirical-qualitative study entitled “Sustainability-related co-operation among audit committees, internal auditors and external auditors: a survey-based study” in the journal Meditari Accountancy Research. The third paper, entitled “How Do Internal Auditors, External Auditors, and Audit Committees Monitor Sustainability-Related Internal Control and Risk Management Systems? An Empirical Study”, is currently undergoing peer review by an international academic journal.