Patrick Velte : Citation Profile

Leuphana Universität Lüneburg

15

H index

23

i10 index

686

Citations

RESEARCH PRODUCTION:

68

Articles

2

Chapters

EDITOR:

1

Books edited

RESEARCH ACTIVITY:

   19 years (2006 - 2025). See details.
   Cites by year: 36
   Journals where Patrick Velte has often published
   Relations with other researchers
   Recent citing documents: 344.    Total self citations: 28 (3.92 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pve332
   Updated: 2026-06-06    RAS profile: 2026-03-09    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Patrick Velte.

Is cited by:

Gambetta, Nicolás (3)

del baldo, mara (3)

Lublóy, Ágnes (2)

Boubaker, Sabri (2)

Trento, Sandro (2)

Elamer, Ahmed (2)

Lubrano, Michel (2)

Shahbaz, Muhammad (2)

Keresztúri, Judit Lilla (2)

Śpiewanowski, Piotr (2)

Eugster, Nicolas (2)

Cites to:

Shleifer, Andrei (50)

Vishny, Robert (25)

Jensen, Michael (23)

Lopez-de-Silanes, Florencio (16)

La Porta, Rafael (13)

Rodríguez-Ariza, Lázaro (10)

Fama, Eugene (8)

Hussain, Nazim (6)

HASAN, IFTEKHAR (6)

Nguyen, Pascal (6)

Spence, A. (6)

Main data

Where Patrick Velte has published?

Journals with more than one article published# docs
Corporate Social Responsibility and Environmental Management11
Metrika: International Journal for Theoretical and Applied Statistics6
Business Strategy and the Environment6
Zeitschrift fr das gesamte Genossenschaftswesen5
Sustainable Development4
Schmalenbach Journal of Business Research4
Management Review Quarterly3
Journal of Management Control: Zeitschrift fr Planung und Unternehmenssteuerung3
Journal of Applied Accounting Research2
Journal of Business Economics2
European Journal of Law and Economics2
Management Research Review2
Meditari Accountancy Research2

Recent works citing Patrick Velte (2026 and 2025)

YearTitle of citing document
2025Modeling ESG Relationships with the Employability-Operational Growth-Profitability Trilogy in the European Food System. (2025). Sitnikov, Catalina ; Mihai, Laureniu ; Vasilescu, Laura ; Sichigea, Mirela. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:69:p:329.

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2024Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms. (2024). Kobbi-Fakhfakh, Sameh ; Belguith, Nesrine. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:2:p:317-338.

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2025The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality. (2025). Hamrouni, Sabrine ; Menchaoui, Ines. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:2:p:254-271.

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2025The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality. (2025). Menchaoui, Ines ; Hamrouni, Sabrine. In: Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2025:i:2:p:254-271.

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2026Board Gender Diversity and Carbon Emissions Performance: Insights from Panel Regressions, Machine Learning and Explainable AI. (2025). Kyaw, Khine ; Munim, Ziaul Haque ; Pollestad, Arne Johan ; Shakil, Mohammad Hassan. In: Papers. RePEc:arx:papers:2510.00244.

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2025Key Audit Matters and their Impact on the Financial Statements of Listed Entities. (2025). Enachi, Mihaela ; Melega, Anatol ; Stngaciu, Oana-Ancuta ; Botez, Daniel. In: The Audit Financiar journal. RePEc:aud:audfin:v:23:y:2025:i:177:p:164.

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2024The Role of Minority Shareholders Protection as a Moderator of the Influence of Green Environmental Cost Disclosure and Company’s Financial Performance on Its Stock Return – An Empirical Study on Indonesian Mining Companies. (2024). , Sumaryo ; Muchlish, Munawar ; Bastian, Elvin ; Hasanudin, Agus Ismaya. In: Economic Studies journal. RePEc:bas:econst:y:2024:i:7:p:85-104.

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2025The Role of Sustainability Disclosure in Enhancing Bank Performance: Evidence from ASEAN Countries. (2025). Listyawati, Reni ; Kusuma, Hadri ; Nustini, Yuni. In: Economic Studies journal. RePEc:bas:econst:y:2025:i:6:p:21-43.

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2026Macroeconomic Determinants of Tax Avoidance and the Moderating Role of Public Governance. (2026). Arifin, Johan ; Puspitosari, Indriyana ; Kusuma, Hadri. In: Economic Studies journal. RePEc:bas:econst:y:2026:i:1:p:20-37.

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2024Corporate Governance and Accounting Conservatism: Exploring the Linkages and Implications. (2024). Lee, Lok Char ; Kee, Phua Lian ; Sahlan, Linda Azlinda. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:12:p:3588-3609.

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2024Accounting Conservatism and Corporate Governance: An Examination of the Influence on Financial Reporting Quality and Stakeholder Trust. (2024). Liu, Guan Wei. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:3:p:2158-2175.

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2024Corporate Governance and Voluntary Disclosures in Annual Reports of Ghanaian Listed Banks. (2024). Bonn, James T ; Quarshie, Dorcas ; Agyeman, Benjamin. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:3s:p:2416-2434.

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2025Doctrinal Legal Research Methodology in Corporate Tax Governance Studies: Strengths, Critiques, and Balanced Reflections. (2025). Fadhilah, Suria ; Othman, Rozita ; Raof, Nurazlina Abdul ; Omar, Nadia. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:2107-2115.

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2025The Determinants of Fraudulent Financial Reporting: (A Systematic Literature Review). (2025). , Darmansyah ; Widyastuti, Tri ; Novita, Syerli. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-3:p:1042-1055.

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2025Institutional Ownership and Corporate Sustainability Disclosure among Listed Firms in East Africa Community Partner States. (2025). Kinuthia, Peter Mwai. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-8:p:2555-2567.

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2026Corporate Reporting Quality and Business Sustainability of Listed Manufacturing Companies in Nigeria. (2026). Ihendinihu, J U ; Onwubiko, Chibunna Onyebuchi. In: International Journal of Research and Scientific Innovation. RePEc:bjc:journl:v:13:y:2026:i:3:p:1386-1402.

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2025Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity?. (2025). Datt, Rina ; Segara, Reuben ; Yang, Jin Young. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:3:p:786-818.

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2024The new audit report with key audit matters: Lessons from Thailands first implementation. (2024). Kitiwong, Weerapong ; Sarapaivanich, Naruanard ; Ekasingh, Erboon. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:2:p:1769-1803.

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2025Shareholder activism, divestment, and sustainability. (2025). Shen, Yun ; Smith, Tom ; Linnenluecke, Martina. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1188-1213.

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2025Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements. (2025). Griffin, Paul A ; Biswas, Pallab Kumar ; Lont, David H. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1532-1584.

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2025Government tax collection incentives and corporate taxation behaviour: Evidence from China. (2025). Si, Yingxue ; Zhang, Yanyu ; Xiao, Tusheng ; Yuan, Chun. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2306-2338.

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2025Detecting Greenwashing Behaviour in Decarbonization Performance. (2025). Peng, Xuhui ; Tang, Qingliang ; Li, Jingduan ; Gao, Jie. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3739-3762.

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2026Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking. (2026). Southam, Colette ; Moore, Georgina ; Duncan, Keith ; Kercher, Kim. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:824-848.

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2026Assurance Provider Rotation and Sustainability Assurance Quality. (2026). Vitolla, Filippo ; Raimo, Nicola ; Perego, Paolo ; Garcasnchez, Isabelmara. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:917-950.

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2024Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies. (2024). Dissanayake, Thusitha ; Kanapathippillai, Sutharson ; Dellaportas, Steven ; Perera, Luckmika. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:2:p:101-132.

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2025The Impact of the Performance Gap on Corporate Biodiversity Disclosure. (2025). Wu, Hanli ; Shen, Xianhui. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:309-323.

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2024Nexus between corporate environmental disclosures and gender diversity: Interaction effects of board independence. (2024). Aliani, Khaoula ; Arora, Akshita. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1113-1128.

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2024Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda. (2024). Hettler, Maximilian ; Grafvlachy, Lorenz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:263-282.

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2024Is biodiversity disclosure emerging as a key topic on the agenda of institutional investors?. (2024). Ali, Rizwan ; Ur, Ramiz ; Garciasanchez, Isabelmaria ; Aibarguzman, Beatriz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:2116-2142.

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2024Determinants of environmental, social, and governance disclosure: A systematic literature review. (2024). Chong, Richard Yeaw. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:2314-2330.

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2024Board competence and green innovation—Does external governance matter?. (2024). Yousaf, Imran ; Su, Nancy Lixin ; Tauni, Muhammad Zubair. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:4:p:3078-3102.

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2024Does committees gender diversity affect firms environmental and social performance?. (2024). Ftiti, Zied ; Louhichi, Wael ; Boukattaya, Sonia ; Jeriji, Maher. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:4:p:3550-3568.

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2024Multiple shareholding institutional investors and green governance of heavy‐polluting industries. (2024). Zhang, Zhiping ; Liu, Zhangxin ; Treepongkaruna, Sirimon ; Fu, Guangxin ; Lyu, Fengguang. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:4:p:3569-3587.

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2024The influence of board interlocks and sustainability experience on transparent sustainability disclosure. (2024). Lu, Jing ; Nazari, Jamal A ; Herremans, Irene M ; Mahmoudian, Fereshteh ; Yu, Dongning. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:3769-3793.

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2025Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality. (2025). Kolahgar, Sam ; Schiehll, Eduardo. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:497-515.

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2025When Trust and Distrust Come Into Play: How Green Concern, Scepticism and Communication Affect Customers Behaviour?. (2025). Prakash, Vineeth ; Prokop, Viktor ; Kuba, Ondrej ; Striteska, Michaela Kotkova ; Tetrevova, Libena. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3311-3337.

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2025Is Liability of Foreignness Always Bad for Firms? A Study of the Influence of Top Management Team Foreignness on Corporate Greenwashing. (2025). Chen, Shouming ; Song, Jialei. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3360-3384.

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2025SDG walking or washing? A cross‐sectoral analysis of business contribution to the SDGs. (2025). Costa, Roberta ; Tiburzi, Luigi ; Moralesalonso, Gustavo ; Rosati, Francesco ; Calabrese, Armando. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3561-3576.

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2025Readiness for Mandatory Climate‐Related Disclosures: A Tri‐Jurisdictional Analysis of Governance Attributes in Australia, New Zealand and the United Kingdom. (2025). Borghei, Zahra ; Moses, Olayinka ; Houqe, Muhammad Nurul ; Bui, Binh. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3739-3763.

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2025Board Supervision Capability and Sustainability Report Disclosure Quality: Evidence From Small‐ and Medium‐Sized Enterprises in Taiwans Construction Industry. (2025). Yu, Huicheng. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3781-3795.

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2025Sustainability Performance and Its Impact on Financial Distress Risk—Evidence From STOXX Europe 600. (2025). Seefloth, Marcel ; Zlch, Henning ; Siedler, Florian ; Kayser, Christoph ; Retsch, Benedikt T. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:5:p:5699-5741.

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2025How Stakeholder Engagement Drives Environmental Innovation to Mitigate Climate Change: Evidence From European Small Caps. (2025). Intenza, Marika ; Favino, Christian ; Sara, Chiara Pia ; Netti, Antonio. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:8:p:10185-10206.

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2025The Impact of Climate Aspirations on Corporate Carbon Performance. (2025). Bieniek, Mariusz ; Kasztelan, Armand ; Karman, Agnieszka. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:8:p:9908-9929.

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2026Are Women on Boards Associated With Disclosure Asymmetry? Evidence From Environmental and Social Disclosures in S&P 500 Firms. (2026). Jain, Nitin. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:3:p:3813-3825.

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2026Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience. (2026). Trecca, Antonietta ; Doni, Federica ; Corvino, Antonio ; Martini, Silvio Bianchi. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:3:p:4083-4101.

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2026The Four‐Pillar Intersectionality Framework: Reframing Sustainable Entrepreneurship as a Transdisciplinary Domain. (2026). Palazzo, Maria ; Micozzi, Alessandra ; Spiniello, Chiara ; Sica, Giusy. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:3:p:4328-4344.

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2026From Trash to Treasure: The Moderating Role of Sustainability Governance Between Firm Strategy and Waste Management. (2026). Karaman, Abdullah S ; Kuzey, Cemil ; Mohamed, Toka S ; Elnahass, Marwa ; Uyar, Ali. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:3:p:4538-4562.

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2024The Impact of Trustworthiness on the Association of Corporate Social Responsibility and Irresponsibility on Legitimacy. (2024). Hadani, Michael. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:4:p:1266-1294.

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2024The Impact of Sustainable Investing: A Multidisciplinary Review. (2024). Marti, Emilio ; Fuchs, Martin ; Desjardine, Mark R ; Slager, Rieneke ; Gond, Jeanpascal. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:5:p:2181-2211.

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2025Corporate Crime in European Emerging Markets. (2025). Iwasaki, Ichiro ; Koenda, Even. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12132.

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2026Integrated reporting at a crossroads: A systematic review of research trends, framework limitations, and a refined multi-capital disclosure model. (2026). Joshi, Prem Lal. In: International Journal of Business and Management (IJBM). RePEc:cwd:ijbmnz:v:5:y:2026:i:1:p:643-667.

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2025Day-of-the-week effect: a meta-analysis. (2025). Grebe, Leonard ; Schiereck, Dirk. In: Publications of Darmstadt Technical University, Institute for Business Studies (BWL). RePEc:dar:wpaper:154180.

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2024The Impact of GRI-Compliant Sustainability Reporting on CO₂e Emissions, an Analysis of Environmental and ESG Performances. (2024). Coman, Dan Marius ; Voicu, Stefania Mariana. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2024:i:3:p:171-181.

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2024Effect of Corporate Environmental Performance on Banks€™ Loan Pricing. (2024). Siwela, Witness ; Ngwakwe, Collins C. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-03-21.

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2024Analysis of Green HRM, Green Value Strategic Improving CSR and Green Performance in Central Kalimantan HSL Palm Companies. (2024). Mering, Laden. In: International Review of Management and Marketing. RePEc:eco:journ3:2024-03-13.

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2025Climate related disclosures and investor behaviour: An Australian study. (2025). Mala, Rajni ; Hewa, Samindi Ishara ; Chen, Jinhua ; Dumay, John. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000045.

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2025Do shareholders vote against executive compensation when pay is misaligned with performance?. (2025). Wang, Sophia I ; Lee, Nian Lim ; Gong, James Jianxin. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000161.

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2025Green investors and corporate carbon disclosure. (2025). Zhang, YI ; Ge, Yiyun. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000458.

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2024How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S.. (2024). Wang, Yujie ; Xiang, YI ; Yan, Shuo ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:1:s0890838923001373.

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2025Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes. (2025). Hou, Shilin ; Zhou, Shan ; Yu, Chuan ; Shen, Jianfeng. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000095.

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2025Good for bad: The heterogeneous effects of export controls on firms ESG. (2025). Jia, Deting ; Liu, Qing ; Wang, Kai. In: China Economic Review. RePEc:eee:chieco:v:90:y:2025:i:c:s1043951x25000161.

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2025Risk education and tax aggressiveness: Evidence from Chinas auditor certification reform. (2025). Su, Zhifang ; Pan, Yinghao ; Wang, Haowei. In: China Economic Review. RePEc:eee:chieco:v:93:y:2025:i:c:s1043951x25001117.

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2024Regulatory greening: The impact of environmental legislation on corporate green innovation. (2024). Xiao, Zumian ; Niu, Yiran ; Zhang, Xiaoding ; Si, Deng-Kui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:82:y:2024:i:c:p:359-376.

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2025Hedge funds network and stock price crash risk. (2025). Borjigin, Sumuya ; Xiang, Youtao. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:75:y:2025:i:pa:s1062940824002134.

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2024The effect of expanded audit report on IPO underpricing: Evidence from China. (2024). Su, Yun ; Zhao, Rui ; Guo, Mengmeng. In: Emerging Markets Review. RePEc:eee:ememar:v:58:y:2024:i:c:s1566014123000973.

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2024Economic policy uncertainty and tax avoidance: International evidence. (2024). Ramesh, Vishnu K ; Athira, A. In: Emerging Markets Review. RePEc:eee:ememar:v:60:y:2024:i:c:s156601412400030x.

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2024Disruptive technology and audit risks: Evidence from FTSE 100 companies. (2024). Jia, Xinrui ; Crawford, Louise ; Elnahass, Marwa. In: Emerging Markets Review. RePEc:eee:ememar:v:63:y:2024:i:c:s1566014124001134.

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2025Perceived risks of financial misconduct and fintech in crowdfunding of Vietnamese individual investors. (2025). Nguyen, Manh Cuong ; Le, Ha Thu ; Khuc, Anh The ; Hoai, Phuong Thi. In: Emerging Markets Review. RePEc:eee:ememar:v:64:y:2025:i:c:s1566014124001249.

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2025The effects of decarbonization on corporate cash holdings. (2025). Wu, Zhenshu ; Shih, Yi-Cheng ; Wang, Yao ; Zhong, Rui. In: Emerging Markets Review. RePEc:eee:ememar:v:69:y:2025:i:c:s1566014125001050.

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2024Female political empowerment and green finance. (2024). Boubaker, Sabri ; Manita, Riadh ; Hossain, Md Zakir ; al Mamun, MD. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s0140988324000781.

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2024Cross-regional integration of renewable energy and corporate carbon emissions: Evidence from Chinas cross-regional surplus renewable energy spot trading pilot. (2024). Yi, Yuxin ; Zhang, Liming ; Du, Lei ; Sun, Helin. In: Energy Economics. RePEc:eee:eneeco:v:135:y:2024:i:c:s0140988324003578.

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2024ESG ratings and the cost of equity capital in China. (2024). Zhao, YU ; Li, Yunzhong ; Tao, Yunqing ; Ye, Chengfang. In: Energy Economics. RePEc:eee:eneeco:v:136:y:2024:i:c:s0140988324003931.

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2025Rising energy costs and heterogeneous innovation outcomes in Thailand. (2025). Wattanadumrong, Bhagaporn ; Morris, Diego ; Collins, Alan. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002622.

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2025Geopolitical risk, energy market volatility, and corporate energy dependence: The role of green Total factor productivity and decentralized top management team network. (2025). Tian, Zhihong ; Li, Songsong ; Gao, Daquan. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s014098832500369x.

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2025Beyond borders and industries: How cross-ownership drives ESG performance in China’ low-polluting firms after environmental regulation. (2025). Li, Mangmang ; Tang, Jinghua ; Wu, Dingwen. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325004979.

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2025Central environmental supervision and corporate tax strategies: Evidence from Chinas key pollutant-discharging units list. (2025). Chen, Wenqiang ; Lv, Wanying ; Jin, GE ; Lin, Feiteng. In: Energy Economics. RePEc:eee:eneeco:v:149:y:2025:i:c:s0140988325005882.

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2025Does privatization hurt ESG? The role of state-owned imprinting. (2025). Wang, Xinquan ; Mou, Saiya ; Hu, Feng. In: Energy Economics. RePEc:eee:eneeco:v:151:y:2025:i:c:s014098832500773x.

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2025Towards carbon neutrality: The impact of energy right trading policy on carbon performance of manufacturing enterprises. (2025). Zhou, Bingxuan ; Liu, Zichen ; Wang, Meiling. In: Energy. RePEc:eee:energy:v:323:y:2025:i:c:s0360544225015002.

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2025Corporate social responsibility signalling under external transparency demands. (2025). Poursoleyman, Ehsan ; Nazari, Jamal A. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001322.

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2025The silent cost of biodiversity loss: Unveiling its impact on institutional ownership. (2025). Wang, Yueyang. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925001620.

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2025How executive green perception affect high-quality growth: Evidence from Chinese listed companies. (2025). Zhong, Shengyang ; Zhou, Qunmi ; Wang, LU ; Chen, Lifeng. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pb:s105752192500780x.

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2024Book-tax differences, dividend payout, and firm value. (2024). Dyussembina, Saule ; Park, Kunsu. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005537.

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2024Internal governance mechanisms and corporate misconduct. (2024). Śpiewanowski, Piotr ; Kowalewski, Oskar ; Eugster, Nicolas. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000413.

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2024Beyond the balance sheet: Assessing corporate governance through the Lens of debtholders. (2024). Ahsan, Tanveer ; Farooq, Umar ; Al-Gamrh, Bakr. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s105752192400557x.

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2024Conformity or differentiation? The role of CEO turnover. (2024). Xu, Morong ; Wang, Yaopeng ; Banerjee, Soumendra Nath ; Al-Shammari, Marwan. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005684.

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2025Impact and moderating mechanism of corporate tax avoidance on firm value from the perspective of corporate governance. (2025). Liu, Jiajia ; Cao, Yuanyuan ; Meng, Qiuchi ; Lv, Wendai. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s1057521925000134.

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2024Managerial ownership and labor income share. (2024). Shi, Huaizhi. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002137.

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2024Executives’ income tax burden, earnings management and stock reduction. (2024). Yang, Xiao. In: Finance Research Letters. RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324005373.

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2024How well is employee ownership working? Evidence from non-financial misconduct. (2024). Xiao, Yang ; Ha, Thu ; Pham, Man Duy. In: Finance Research Letters. RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324006688.

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2024Digital transformation and corporate audit risk: Mediating effects of auditor behavior. (2024). Bin, Sophee Sulong ; Zhang, LU. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324007840.

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2024The influence of shareholder ESG performance on corporate sustainability: Exploring the role of ownership structure. (2024). Fiorillo, Paolo ; Santilli, Gianluca. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324008304.

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2024Do state-owned institutional investors care more about ESG? Evidence from China. (2024). Jiang, Shaoxiang ; Si, James. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pb:s154461232400895x.

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2024The U-shape relationship between corporate social responsibility decoupling and audit fees. (2024). Li, Zhongze ; Wu, Yuchen ; Zhang, YI. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009711.

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2024CSR committees and the voluntary disclosures of climate change information in France. (2024). James, Emmanuel ; Develay, Etienne. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324012704.

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2025Stock market reaction to the voluntary adoption of nature-related financial disclosure: An event study. (2025). Poretti, Cdric ; Jrme, Tiphaine. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014181.

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2025Can corporate social responsibility and corporate governance structure reduce corporate legal risk?. (2025). Wang, LU ; Huang, Deming. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016271.

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2025Does CEO duality moderate environmental, social, and governance performance-earnings management relationship? Evidence from emerging markets. (2025). Srivastava, Vikas ; Mohapatra, Malaya Ranjan ; Kumar, Ashish. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016453.

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2025Impact of non-state-owned shareholders’ governance on the earnings quality of state-owned enterprises. (2025). Ying, Rui ; Hu, Ying S ; Wang, Xiuli ; Wu, Qiong. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s154461232401688x.

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2025Social responsibility, board composition, and corporate legal risk. (2025). Wang, LU ; Xu, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325001710.

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2025Do green investors empower companies to develop sustainably? A study based on the perspective of innovation investment and corporate governance levels. (2025). Zhang, Jinsong ; Yu, Hongcui. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005264.

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2025Relationship between carbon disclosure quality, green innovation and organizational performance under the background of carbon neutrality. (2025). Ma, Anmiao. In: Finance Research Letters. RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325007834.

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More than 100 citations found, this list is not complete...

Patrick Velte has edited the books:

YearTitleTypeCited

Works by Patrick Velte:

YearTitleTypeCited
2014Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices In: Accounting and Management Information Systems.
[Full Text][Citation analysis]		article0
2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting In: Business Strategy and the Environment.
[Full Text][Citation analysis]		article42
2021Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass In: Business Strategy and the Environment.
[Full Text][Citation analysis]		article63
2023Which institutional investors drive corporate sustainability? A systematic literature review In: Business Strategy and the Environment.
[Full Text][Citation analysis]		article38
2024Sustainable board governance and environmental performance: European evidence In: Business Strategy and the Environment.
[Full Text][Citation analysis]		article11
2025Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence In: Business Strategy and the Environment.
[Full Text][Citation analysis]		article0
2025Female Directors on Audit Committees and Corporate Environmental Decoupling In: Business Strategy and the Environment.
[Full Text][Citation analysis]		article0
2013Regulierung der Aufsichtsratstätigkeit durch das CRD IV-Umsetzungsgesetz In: Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB).
[Full Text][Citation analysis]		article0
2011Stärkung der Prüfungsqualität durch das Grünbuch der EU-Kommission? In: Zeitschrift für das gesamte Genossenschaftswesen.
[Full Text][Citation analysis]		article0
2012ZfgG-Kurzbeitrag: Die Regulierungsentwürfe der EU-Kommission zur Abschlussprüfung vom 30.11.2011: Eine Bestandsaufnahme wesentlicher Reformvorschläge In: Zeitschrift für das gesamte Genossenschaftswesen.
[Full Text][Citation analysis]		article0
2013Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung: Zwischenbilanz der EU-Reformbewegung In: Zeitschrift für das gesamte Genossenschaftswesen.
[Full Text][Citation analysis]		article0
2014Abschluss der EU-Reform zur Abschlussprüfung – Ausgewählte Regulierungsmaßnahmen im Überlick In: Zeitschrift für das gesamte Genossenschaftswesen.
[Full Text][Citation analysis]		article0
2017Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation In: Zeitschrift für das gesamte Genossenschaftswesen.
[Full Text][Citation analysis]		article1
2022Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence In: European Management Journal.
[Full Text][Citation analysis]		article4
2021Explaining the (non-) adoption of advanced data analytics in auditing: A process theory In: International Journal of Accounting Information Systems.
[Full Text][Citation analysis]		article14
2019The impact of corporate governance on corporate tax avoidance—A literature review In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article51
2019Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports In: Journal of Applied Accounting Research.
[Full Text][Citation analysis]		article1
2023Ownership structure and corporate tax avoidance: a structured literature review on archival research In: Journal of Applied Accounting Research.
[Full Text][Citation analysis]		article1
2018Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda In: Journal of Accounting Literature.
[Full Text][Citation analysis]		article12
2018What do we know about meta-analyses in accounting, auditing, and corporate governance? In: Meditari Accountancy Research.
[Full Text][Citation analysis]		article0
2025Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research In: Meditari Accountancy Research.
[Full Text][Citation analysis]		article0
2019Does CEO power moderate the link between ESG performance and financial performance? In: Management Research Review.
[Full Text][Citation analysis]		article14
2020Mutualistic symbiosis? In: Management Research Review.
[Full Text][Citation analysis]		article0
2024Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition? In: Qualitative Research in Accounting & Management.
[Full Text][Citation analysis]		article0
2019Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review In: Social Responsibility Journal.
[Full Text][Citation analysis]		article17
2016The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System In: Sustainability.
[Full Text][Citation analysis]		article38
2012Compliance with the German Corporate Governance Code and firm performance: a ten-year experience In: International Journal of Behavioural Accounting and Finance.
[Full Text][Citation analysis]		article0
2010The changing German corporate governance system – normative implications and empirical evidence In: International Journal of Corporate Governance.
[Full Text][Citation analysis]		article0
2016Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting In: International Journal of Critical Accounting.
[Full Text][Citation analysis]		article0
2018Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany In: International Journal of Managerial and Financial Accounting.
[Full Text][Citation analysis]		article2
2010The link between supervisory board reporting and firm performance in Germany and Austria In: European Journal of Law and Economics.
[Full Text][Citation analysis]		article3
2015The link between in- and external rotation of the auditor and the quality of financial accounting and external audit In: European Journal of Law and Economics.
[Full Text][Citation analysis]		article7
2022Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value In: Journal of Management & Governance.
[Full Text][Citation analysis]		article12
2020Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence In: Business Research.
[Full Text][Citation analysis]		article1
2014Corporate Governance in Ukraine: Major Standards and Emerging Trends In: CSR, Sustainability, Ethics & Governance.
[Citation analysis]		chapter0
2017Empirical research on corporate social responsibility assurance (CSRA): A literature review In: Journal of Business Economics.
[Full Text][Citation analysis]		article24
2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator In: Journal of Business Economics.
[Full Text][Citation analysis]		article6
2014Corporate governance reforms and management control In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung.
[Full Text][Citation analysis]		article0
2017Integrated reporting: The current state of empirical research, limitations and future research implications In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung.
[Full Text][Citation analysis]		article61
2020Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung.
[Full Text][Citation analysis]		article50
2022Meta-analyses on Corporate Social Responsibility (CSR): a literature review In: Management Review Quarterly.
[Full Text][Citation analysis]		article48
2023The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research In: Management Review Quarterly.
[Full Text][Citation analysis]		article17
2023The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research In: Management Review Quarterly.
[Full Text][Citation analysis]		article2
2006ZP-stichwort: Percentage-of-completion-methode In: Metrika: International Journal for Theoretical and Applied Statistics.
[Full Text][Citation analysis]		article0
2008ZP-Stichwort: Management Approach In: Metrika: International Journal for Theoretical and Applied Statistics.
[Full Text][Citation analysis]		article0
2010Stewardship-Theorie In: Metrika: International Journal for Theoretical and Applied Statistics.
[Full Text][Citation analysis]		article2
2010Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems In: Metrika: International Journal for Theoretical and Applied Statistics.
[Full Text][Citation analysis]		article0
2011Outsider- und Insider-Systeme der Corporate Governance In: Metrika: International Journal for Theoretical and Applied Statistics.
[Full Text][Citation analysis]		article2
2012External rotation of the auditor In: Metrika: International Journal for Theoretical and Applied Statistics.
[Full Text][Citation analysis]		article1
2022Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe In: Review of Managerial Science.
[Full Text][Citation analysis]		article19
2009Die Corporate Governance-Berichterstattung des Aufsichtsrats — Eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2014Rezension In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2015Hay, David/Knechel, W. Robert/Willekens, Marleen, The Routledge Companion to Auditing In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2018Gilad Livne and Garen Markarian (eds.), The Routledge Companion to Fair Value in Accounting, Routledge, Abingdon, Oxon 2018, 342 p., $ 120 In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2022Zur Symbiose von Integrated Reporting und Controlling In: Springer Books.
[Citation analysis]		chapter0
2018Does gender diversity in the audit committee influence key audit matters readability in the audit report? UK evidence In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article16
2020The curvilinear and time‐lagging impact of sustainability performance on financial performance: Evidence from Germany In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article10
2021Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article27
2023Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article5
2023Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article22
2023Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter? In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article14
2024Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article5
2024Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article5
2025Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article1
2025Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article0
2025Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union? In: Corporate Social Responsibility and Environmental Management.
[Full Text][Citation analysis]		article3
2022Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence In: Sustainable Development.
[Full Text][Citation analysis]		article3
2023Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market In: Sustainable Development.
[Full Text][Citation analysis]		article10
2025Board Gender Diversity and Corporate Social Responsibility. A Literature Review on Critical Mass Theory and Research Recommendations In: Sustainable Development.
[Full Text][Citation analysis]		article1
2026Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory In: Sustainable Development.
[Full Text][Citation analysis]		article0

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated May, 3 2026. Contact: CitEc Team