Prof. Dr. Patrick Velte

21335 Lüneburg, Universitätsallee 1, C6.309
Fon +49.4131.677-2117, patrick.velte@leuphana.de
Professor, Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance
Institute of Management, Accounting & Finance
Associated member, Institute of Management and Organization
Associated member, Leuphana Law School (LLS)
Associated member, Centre for Sustainability Management (CSM)
Associated member, Research Center for Digital Transformation
Associated member, School of Sustainability
Associated member, School of Public Affairs

Table of contents for this page

Vita

Patrick Velte is a professor for business administration, especially accounting, auditing & corporate governance at Leuphana University Lueneburg.

After his studies of Business Administration at the University of Hamburg, Professor Velte received his doctorate and post-doctorate qualification degree ("Habilitation") at the University Hamburg. Before joining the Leuphana University Lueneburg, he held various visiting and guest professor positions, including the University Trier, Hamburg and Lueneburg.

His research mainly deals with sustainability reporting, sustainability assurance and sustainable corporate governance.

Prof. Velte has published his research results in various (inter)national journals. Moreover, he is member of editoral boards of several international and national journals. Among others, his research was published in the Journal of Accounting Literature, Journal of International Accounting, Auditing and Taxation, Qualitative Research in Accounting and Management, European Management Journal, Business Strategy and the Environment, Review of Managerial Science and Corporate Social Responsibility and Environmental Management.

Prof. Velte was awarded as "Top 2% Scientist" in the single recent year-rankings (2021-2025) and career long data (2025) list by Elsevier/Stanford University.

Moreover, the German magazine WirtschaftsWoche considered him among the most important business administration researchers in Germany, Austria, and Switzerland in 2024 with fourth place and with sixth place regarding scientific lifetime career.

Teaching

  • Financial, Sustainability & Integrated Reporting (Major International Business Administration & Entrepreneurship; Master Management & Sustainable Accounting and Finance; Minor Business Administration; Minor Business Administration)
  • Sustainable Corporate Governance & Audit (Major International Business Administration & Entrepreneurship; Master Management & Sustainable Accounting and Finance)
  • Pinkwashing in gender diversity reports (Complementary Studies Master)
  • Research Projekt in Sustainable Accounting and Finance (Master Management & Sustainable Accounting and Finance)
  • Bachelor, Master, and phd Forum

Research Interests

  • Sustainability & integrated reporting
  • Sustainability assurance
  • Sustainable corporate governance

Projects

  1. Automated Text Analysis in Sustainability Reporting: Communication Style and Perceived Firm Risk
    Bruce Unkhoff (Project manager, academic) , Patrick Velte (Coordination)
    →

    Project: Dissertation project

  2. Nachwuchsförderung Audit
    Patrick Velte (Project manager, academic)
    →

    Project: Research

  3. Transparency in Global Supply Chains: Drivers, Outcomes, and Accountability in Capital Markets
    Finn Jonas Bongert (Project manager, academic) , Patrick Velte (Coordination)
    →

    Project: Dissertation project

  4. Opening the Black Box of Sustainability Assurance Practices in Europe: Evidence on Disclosure, Verification, and Governance
    Johanna Raab (Project manager, academic) , Patrick Velte (Coordination)
    →

    Project: Dissertation project

  5. Promotionsförderung
    Patrick Velte (Project manager, academic)
    →

    Project: Research

View all projects

Publications

Books and anthologies

  1. Reform der Corporate Governance nach dem Wirecard-Skandal: Grundlagen – Problemfelder – Lösungsansätze
    Patrick Velte (Author) , Daniel Graewe (Author) , 2021 1 ed. Herne , 114 p.

    Research output: Books and anthologies › Monographs › Research › peer-review

  2. Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling: Beiträge aus Wissenschaft und Praxis
    Patrick Velte (Editor) , Stefan Müller (Editor) , Stefan Christoph Weber (Editor) , Remmer Sassen (Editor) , Andreas Mammen (Editor) , 2018 1 ed. Wiesbaden , 656 p.

    Research output: Books and anthologies › Collected editions and anthologies › Research

  3. Handbuch Integrated Reporting: Herausforderung für Steuerung, Überwachung und Berichterstattung
    Carl-Christian Freidank (Editor) , Stefan Müller (Editor) , Patrick Velte (Editor) , 2015 1 ed. Berlin , 765 p.

    Research output: Books and anthologies › Collected editions and anthologies › Research

  4. Reform der Abschlussprüfung: Konsequenzen für den deutschen Wirtschaftsprüfer
    Patrick Velte (Author) , Stefan Christoph Weber (Author) , Markus Stiglbauer (Author) , 2014 2 ed. Herne , 123 p.

    Research output: Books and anthologies › Monographs › Transfer

  5. Reform der europäischen Corporate Governance: Praxisfolgen für die externe Abschlussprüfung
    Patrick Velte (Author) , Stefan Christoph Weber (Author) , Markus Stiglbauer (Author) , 2013 1 ed. Herne , 146 p.

    Research output: Books and anthologies › Monographs › Transfer

View all publications

Journal contributions

  1. CEO duality and corporate social responsibility.: A literature review with a focus on country effects
    Patrick Velte (Author) , 06.04.2026 , in: Corporate Social Responsibility and Environmental Management , 28 p.

    Research output: Journal contributions › Scientific review articles › Research › peer-review

  2. Do CEO characteristics influence corporate carbon disclosure and performance?: A status quo of prior studies and research recommendations
    Patrick Velte (Author) , 26.03.2026 , in: International Journal of Disclosure and Governance

    Research output: Journal contributions › Journal articles › Research › peer-review

  3. Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory
    Patrick Velte (Author) , 01.02.2026 , in: Sustainable Development, 34, 1 , p. 585–600 , 16 p.

    Research output: Journal contributions › Scientific review articles › Research

  4. The link between financial auditors and corporate social responsibility.: A review of empirical studies and implications for future research
    Patrick Velte (Author) , 23.01.2026 , in: Corporate Social Responsibility and Environmental Management , 15 p.

    Research output: Journal contributions › Scientific review articles › Research

  5. Sustainability reporting regulations at the crossroads.: A critical note on the EU Omnibus
    Patrick Velte (Author) , 01.01.2026 , in: Critical Perspectives on International Business , 23 p.

    Research output: Journal contributions › Scientific review articles › Research

View all publications

Contributions to collected editions/anthologies

  1. Einfluss der nachhaltigen Corporate Governance auf die Nachhaltigkeitsberichterstattung
    Patrick Velte (Author) , 01.01.2026 4 ed. Stuttgart

    Research output: Contributions to collected editions/anthologies › Contributions to collected editions/anthologies › Transfer

  2. Anhang zu § 10: Nachhaltigkeitsberichterstattung
    Patrick Velte (Author) , Inge Wulf (Author) , 01.01.2026 2 ed.

    Research output: Contributions to collected editions/anthologies › Contributions to collected editions/anthologies › Research

  3. Do TCFD-aligned firms really care for climate change, or solely for their investors?
    Tim Friedrich (Author) , Patrick Velte (Author) , Inge Wulf (Author) , 05.11.2024 1 ed. London/New York , p. 341-359 , 19 p.

    Research output: Contributions to collected editions/anthologies › Contributions to collected editions/anthologies › Research › peer-review

  4. § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen
    Patrick Velte (Author) , 01.03.2024 4. ed. Baden Baden , p. 1812-1818 , 7 p.

    Research output: Contributions to collected editions/anthologies › Contributions in collection of commentaries › Research

  5. § 289c Inhalt der nichtfinanziellen Erklärung
    Patrick Velte (Author) , 01.03.2024 4. ed. Baden Baden , p. 1812-1821 , 7 p.

    Research output: Contributions to collected editions/anthologies › Contributions in collection of commentaries › Research

View all publications

Activities

  1. Nachhaltigkeitsberichterstattung vor der Kehrtwende – was das EU-Omnibuspaket wirklich bedeutet
    Patrick Velte (Speaker)

    Activity: Conference Presentations › Transfer

  2. Vorbehaltsprüfung von Nachhaltigkeitsberichten als unternehmerischer Werttreiber?
    Patrick Velte (Speaker)

    Activity: Conference Presentations › Research

  3. Do female directors promote science-based emission-reduction targets? Empirical results for European firms
    Patrick Velte (Speaker)

    Activity: Guest lectures › Research

  4. Der Omnibus zur Nachhaltigkeitsberichterstattung und -prüfung. Die EU vor dem Scherbenhaufen?
    Patrick Velte (Speaker)

    Activity: talk or presentation in privat or public events › Transfer

  5. Die Rolle der Tax im Nachhaltigkeitsberichtswesen
    Patrick Velte (Speaker)

    Activity: Conference Presentations › Transfer

View all activities

Press / Media

  1. Bürokratieabbau um jeden Preis? Brüssel für den Aufwand für Unternehmen verringern, gefährdet aber den Green Deal
    1 Media contribution

    Press/Media: Press/Media

  2. "Aufweichung problematisch". Nachgefragt beim Experten
    1 Media contribution

    Press/Media: Press/Media

  3. "Nachhaltigkeit ist ein Querschnittsthema"
    1 Media contribution

    Press/Media: Press/Media

  4. Grüne Zahlen integriert prüfen
    1 Media contribution

    Press/Media: Press/Media

  5. Berufsnachwuchs von morgen. Interview Prof. Dr. Patrick Velte
    1 Media contribution

    Press/Media: Press/Media

View all press/media coverage

Prizes

  1. Ehrenpreis für Rechnungswesen und Controlling 2026
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Transfer

  2. Ranking the world top 2% scientists/top 100,000 scientists (Elsevier/Stanford University) single year and career long term data
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Research

  3. Ranking of the best business economics researchers (Germany, Austria, Switzerland), magazine WirtschaftsWoche
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Research

  4. M&T Impact Award 2024
    Patrick Velte (Recipient) ,

    Prize: Leuphana internal Prize, Scholaships, distinctions, appointments › Research

  5. Highly Ranked Scholar Prior Five years (2020-2024) by ScholarGPS (Rank 1: Accounting; Rank 2: Corporate Governance; Rank 6: Audit; Rank 6: Governance; Rank 45: Business and Management; Rank 1303: Overall (All Fields)
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Research

View all prizes

Courses

1st phase WiSe 26/27 - Velte: Accounting, Tax, Sustainable Corporate Governance, Audit & Corporate Finance
Patrick Velte
⌄
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
Next appointment:
Lectures for this semester ended.
Financial-, Sustainability- & Integrated Reporting
Patrick Velte
⌄
You will learn about...

- Basics of financial accounting (e.g. relevance in business economics)
bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)
- Main differences about the elements of the financial statement, recognition and assessment measures according to GCC and IFRS
- Main contents and differences between corporate sustainability reporting and integrated reporting from a European and global perspective
Next appointment:
Thursday, 2026-05-28 at 10:15
Room: C HS 1
PhD Seminar Management & Accounting & Finance
Henning Schröder, Patrick Velte
Next appointment:
Friday, 2026-07-10 at 10:00
Room: intern
Sustainable Corporate Governance & Audit (V+Ü)
Patrick Velte
⌄
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.
Next appointment:
Tuesday, 2026-05-26 at 14:15
Room: C 12.111 Seminarraum