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Lehrveranstaltungen

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

Dozent/in: Patrick Velte

Termin:
wöchentlich | Donnerstag | 10:15 - 13:45 | 23.05.2024 - 04.07.2024 | C 12.101 Seminarraum
wöchentlich | Freitag | 12:00 - 16:00 | 07.06.2024 - 14.06.2024 | C 12.015 Seminarraum | 14.06.2024: Extern BDO Hamburg
Einzeltermin | Fr, 05.07.2024, 14:00 - Fr, 05.07.2024, 17:00 | extern | FIDES HAMBURG

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?