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The link between audit committees, corporate governance quality and firm performance : a literature review
Velte, Patrick - In: Corporate ownership & control : international … 14 (2016/2017) 4, pp. 15-31
Persistent link: https://www.econbiz.de/10011795593
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Archival research on integrated reporting : a systematic review of main drivers and the impact of integrated reporting on firm value
Velte, Patrick - In: Journal of management & governance 26 (2022) 3, pp. 997-1061
Persistent link: https://www.econbiz.de/10013443945
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Rechnungslegung und Rechnungslegungspolitik : eine handels-, steuerrechtliche und internationale Einführung für Einzelunternehmen sowie Personen- und Kapitalgesellschaften ; mit erläuternden Beispielen und 6 Übungsklausuren mit Lösungen
Freidank, Carl-Christian; Velte, Patrick - 2013 - 2., wesentlich überarbeitete und erweiterte Auflage
Persistent link: https://www.econbiz.de/10014011657
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(Kooperative) Prüfung der Rechnungslegungspolitik durch Aufsichtsrat und Abschlussprüfer : eine normative und empirische Bestandsaufnahme unter besonderer Berücksichtigung der Gewinnverwendungspolitik
Velte, Patrick - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 64 (2012) 4, pp. 402-425
Persistent link: https://www.econbiz.de/10009575952
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Impact of audit committees with independent financial experts on accounting quality : an empirical analysis of the German capital market
Velte, Patrick; Stiglbauer, Markus - In: Problems and perspectives in management : PPM ; … 9 (2011) 4, pp. 17-33
Persistent link: https://www.econbiz.de/10009531787
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Increased materiality judgments in financial accounting and external audit : a critical comparison between German and international standard setting
Müller-Burmeister, Cristina; Velte, Patrick - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 227-245
Persistent link: https://www.econbiz.de/10011659749
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The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
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The Link between In- and External Rotation of the Auditor and the Quality of Financial Accounting and External Audit
Velte, Patrick - 2016
The European Commission (EC) regulation draft of 2011 contains the external mandatory auditor rotation (audit firm rotation) as a reform measure to increase auditor independence. The external auditor firm rotation could supplement the internal mandatory rotation (auditor rotation) by the 8th EC...
Persistent link: https://www.econbiz.de/10013005681
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Do Overlapping Audit and Compensation Committee Memberships Contribute to Better Financial Reporting Quality? Empirical Evidence for the German Two-Tier System
Velte, Patrick - 2018
Strengthening audit committee effectiveness is a key challenge from a research, regulation and corporate practice perspective. Audit committees' monitoring role in financial reporting is of great importance for shareholders and other stakeholder groups. This empirical-quantitative study examines...
Persistent link: https://www.econbiz.de/10012928262