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Auswirkungen von unabhängigen Financial Experts im Prüfungsausschuss auf die Rechnungslegungspolitik

Velte, Patrick - In: Unternehmenssteuerung im Umbruch : internationale …, (pp. 263-297). 2013

Persistent link: https://www.econbiz.de/10009742377

External rotation of the auditor

Velte, Patrick - In: Journal of management control : Zeitschrift für … 23 (2012) 1, pp. 81-91

Persistent link: https://www.econbiz.de/10009631684

Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? : empirical evidence for the German two-tier system

Velte, Patrick - In: International journal of economics and accounting : IJEA 8 (2017) 3/4, pp. 196-214

Persistent link: https://www.econbiz.de/10011890116

Determinants and consequences of clawback provisions in management compensation contracts : a structured literature review on empirical evidence

Velte, Patrick - In: Business research 13 (2020) 3, pp. 1417-1450

The goal of this systematic literature review is to provide a detailed understanding of the determinants and consequences of clawback provisions in management compensation contracts, motivated by the increasing global regulatory, practical, and academic importance of implementing this new...

Persistent link: https://www.econbiz.de/10012422403

Corporate social responsibility (CSR) and earnings management : a structured literature review with a focus on contextual factors

Velte, Patrick - In: Corporate social responsibility and environmental management 31 (2024) 6, pp. 6000-6018

Persistent link: https://www.econbiz.de/10015101937

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

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

External Rotation of the Auditor

Velte, Patrick - 2016

The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the...

Persistent link: https://www.econbiz.de/10013005690

The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions : a literature review

Velte, Patrick; Issa, Jakob - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 323-341

Persistent link: https://www.econbiz.de/10012159114

Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator

Thesing, Johannes; Velte, Patrick - In: Journal of business economics : JBE 91 (2021) 7, pp. 965-1004

Persistent link: https://www.econbiz.de/10012617785