Vorlesungsverzeichnis

PhD Seminar Management & Accounting & Finance (Kolloquium)

Dozent/in: Rainer Lueg, Patrick Velte

Termin:
Einzeltermin | Fr, 28.06.2024, 12:15 - Fr, 28.06.2024, 15:45 | extern | VELTE

Inhalt: 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) (Vorlesung)

Dozent/in: Patrick Velte

Inhalt: 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?

SRM - Sustainable Corporate Purpose & Governance (Seminar)

Dozent/in: Patrick Velte

Termin:
14-täglich | Dienstag | 10:15 - 13:45 | 02.04.2024 - 05.07.2024 | C 40.165 Seminarraum

Inhalt: 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

Masterforum Management & Sustainable Accounting and Finance (Kolloquium)

Dozent/in: Henning Schröder, Patrick Velte

Masterprogramm Management - Management & Sustainable Accounting and Finance - Masters Forum

Betreuung Abschlussarbeiten WiSe 2024/25 - Accounting, Tax, Sustainable Corporate Governance, Audit & Corporate Finance (Belegung)

Dozent/in: Patrick Velte

Inhalt: 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

zusätzliche Angebote - Vergabeverfahren für betriebswirtschaftliche Abschlussarbeiten - Betreuungsangebote für Abschlussarbeiten

Bachelor-Kolloquium Management & Sustainable Accounting and Finance (Seminar)

Dozent/in: Henning Schröder, Patrick Velte

Financial Accounting - Major IBAE Group A (Übung)

Dozent/in: Jan Apel, André Hellriegel, Patrick Velte

Termin:
wöchentlich | Donnerstag | 10:15 - 11:45 | 20.05.2024 - 05.07.2024 | C 40.256 Seminarraum

Inhalt: You will learn about... - Bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption) - Understanding the economic need for non financial reporting (CSR reporting and integrated reporting) - Deriving and judging the internationalization of financial accounting - Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement - Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Financial Accounting - Major IBAE Group B (Übung)

Dozent/in: Jan Apel, André Hellriegel, Patrick Velte

Termin:
wöchentlich | Dienstag | 16:15 - 17:45 | 20.05.2024 - 05.07.2024 | C 40.501 Seminarraum

Inhalt: You will learn about... - Bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption) - Understanding the economic need for non financial reporting (CSR reporting and integrated reporting) - Deriving and judging the internationalization of financial accounting - Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement - Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Financial Accounting - Major IBAE Group C (Übung)

Dozent/in: Jan Apel, André Hellriegel, Patrick Velte

Termin:
wöchentlich | Dienstag | 18:15 - 19:45 | 20.05.2024 - 05.07.2024 | C 40.501 Seminarraum

Inhalt: You will learn about... - Bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption) - Understanding the economic need for non financial reporting (CSR reporting and integrated reporting) - Deriving and judging the internationalization of financial accounting - Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement - Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Financial-, Sustainability- & Integrated Reporting (Vorlesung)

Dozent/in: Patrick Velte

Inhalt: 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 with regard to 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

Vorlesungsverzeichnis

Veranstaltungen von Prof. Dr. Patrick Velte

Lehrveranstaltungen

PhD Seminar Management & Accounting & Finance (Kolloquium)

Sustainable Corporate Governance & Audit (V+Ü) (Vorlesung)

SRM - Sustainable Corporate Purpose & Governance (Seminar)

Masterforum Management & Sustainable Accounting and Finance (Kolloquium)

Betreuung Abschlussarbeiten WiSe 2024/25 - Accounting, Tax, Sustainable Corporate Governance, Audit & Corporate Finance (Belegung)

Bachelor-Kolloquium Management & Sustainable Accounting and Finance (Seminar)

Financial Accounting - Major IBAE Group A (Übung)

Financial Accounting - Major IBAE Group B (Übung)

Financial Accounting - Major IBAE Group C (Übung)

Financial-, Sustainability- & Integrated Reporting (Vorlesung)