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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

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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, such as 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. Deloitte-Stiftung - Förderprogramm
    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. Research Consortium ‘Sustainability governance of global value chains’
    Jens Newig (Project manager, academic) , Andrea Lenschow (Co-Projectmanager, academic) , Franca Bülow (Coordination) , Barbara Ehbauer (Project staff) , Jelto Makris (Project staff) , Jelena Bäumler (Co-Projectmanager, academic) , Elke Schüßler (Co-Projectmanager, academic) , Stefan Schaltegger (Co-Projectmanager, academic) , Patrick Velte (Co-Projectmanager, academic) , Frank Teuteberg (Co-Projectmanager, academic) , Alexander Schall (Co-Projectmanager, academic) , Martin Franz (Project manager, academic) , Christian Busse (Project manager, academic) , Jann Lay (Project manager, academic) , Henrike Jost (Project staff) , Kathleen Evers (Project staff) , Nora Große (Project staff) , Finn Jonas Bongert (Project staff) , Sofyia Pohurskyy (Project staff) , Frederik Kamphues (Project staff) , Philip Verfürth (Project staff) , Satwant Dahiya (Project staff) , Jia Zuo (Project staff) , Frauke Steglich (Project staff) , Saumya Satishbhai Raval (Project staff)
    →

    Project: Research

View all projects

Publications

Journal contributions

  1. Does state ownership impact corporate social responsibility (CSR): A literature review on country governance
    Patrick Velte (Author) , 01.09.2026 , in: Business Strategy and Development, 9, 3 , p. 1-15 , 15 p.

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

  2. The link between financial auditors and corporate social responsibility.: A review of empirical studies and implications for future research
    Patrick Velte (Author) , 01.07.2026 , in: Corporate Social Responsibility and Environmental Management, 33, 4 , p. 4916–4930 , 15 p.

    Research output: Journal contributions › Scientific review articles › Research

  3. Do female directors promote science-based emission-reduction targets?
    Patrick Velte (Author) , 01.06.2026 , in: Business and Society Review, 131, 2 , 17 p.

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

  4. 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

  5. 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

View all publications

Activities

Prizes

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

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

  3. Highly Ranked Scholar Lifetime all (Rank 26: Accounting; Rank 48: Audit; Rank 56: Governance)/Prior five years (2021-2025) (Rank 1: Accounting; Rank 5: Governance; Rank 12: Environmental resource management; Rank 56: Sustainability)by Scholar GPS
    (Recipient) ,

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

  4. M&T Impact Award 2024
    (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)
    (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.
2st 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:
Lectures for this semester ended.
PhD Seminar Management & Accounting & Finance
Henning Schröder, Patrick Velte
Next appointment:
Lectures for this semester ended.
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:
Lectures for this semester ended.