Patrick Velte
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View article: Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory
Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory Open
This study addresses the impact of female Chief Executive Officers (CEOs) on corporate social responsibility (CSR) outcomes. Based on upper echelons theory, a structured literature review of empirical research on CEO gender, CSR performanc…
View article: The impact of corporate governance on the pillars of corporate social performance and reporting: A review of archival research and implications for future research
The impact of corporate governance on the pillars of corporate social performance and reporting: A review of archival research and implications for future research Open
The aim of this study was to review 85 archival studies on the impact of corporate governance on the subpillars of corporate social performance and reporting. Relying on a stakeholder-agency theoretical framework, this structured literatur…
View article: Female Directors on Audit Committees and Corporate Environmental Decoupling
Female Directors on Audit Committees and Corporate Environmental Decoupling Open
Analyzing the connection between female directors on audit committees and corporate environmental decoupling, this study recognized the moderator effect of sustainability assurance on this link. Based on stakeholder agency theory, we used …
View article: Board Gender Diversity and Corporate Social Responsibility. A Literature Review on Critical Mass Theory and Research Recommendations
Board Gender Diversity and Corporate Social Responsibility. A Literature Review on Critical Mass Theory and Research Recommendations Open
This study addresses the question of whether a critical mass of female directors positively contributes to corporate social responsibility (CSR) outcomes. Based on stakeholder‐agency and critical mass theories, a structured literature revi…
View article: Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence
Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence Open
Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and differe…
View article: Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research
Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research Open
Purpose This study aims to focus on the determinants and consequences of the selection of different sustainability assurance providers. Design/methodology/approach The analysis is based on the legitimacy theory and the business case argume…
View article: Corporate Social Responsibility (<scp>CSR</scp>) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?
Corporate Social Responsibility (<span>CSR</span>) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union? Open
This study explores the relationship between corporate social responsibility (CSR) decoupling and tax avoidance, as well as the moderating effect of sustainable boards on this relationship. Based on agency and legitimacy theories, we used …
View article: Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality
Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality Open
This study concentrates on the link between audit quality and materiality disclosure quality in integrated reporting and the moderating effect of carbon assurance quality. The cross‐country study consists of 612 firm‐year observations from…
View article: Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence
Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence Open
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…
View article: The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda
The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda Open
Purpose This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for f…
View article: Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities
Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities Open
Purpose The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs. Design/methodology/approach A structured literature review of 57 archival studies on the influence of …
View article: Climate board governance and carbon assurance – European evidence
Climate board governance and carbon assurance – European evidence Open
Purpose This paper aims to investigate the effect of climate board governance based on (1) carbon change committees, (2) critical mass of female board members and (3) carbon-related executive compensation, on the voluntary implementation a…
View article: Female chief financial officers (<scp>CFOs</scp>) and environmental decoupling. The moderating impact of sustainability board committees
Female chief financial officers (<span>CFOs</span>) and environmental decoupling. The moderating impact of sustainability board committees Open
This study analyses the link between chief financial officer (CFO) gender and environmental decoupling. Moreover, the moderator effect of sustainability board committees is tested. Based on upper echelons theory, a sample of listed firms h…
View article: Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition? Open
Purpose This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs) to better understand SCTs’ impact on sustainability p…
View article: Corporate social responsibility (<scp>CSR</scp>) and earnings management: A structured literature review with a focus on contextual factors
Corporate social responsibility (<span>CSR</span>) and earnings management: A structured literature review with a focus on contextual factors Open
The link between corporate social responsibility (CSR) and earnings management represents an attractive empirical research topic in recent years. In view of the heterogeneous research results, the purpose of this structured literature revi…
View article: Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements
Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements Open
This literature review summarizes previous quantitative archival research on sustainability‐related executive compensation (SREC) as the overarching research method in this field. Based on stakeholder agency theory, we included 66 peer‐rev…
View article: Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact?
Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact? Open
This study addresses the relationship between corporate biodiversity reporting (CBR) and earnings management as well as the moderating impact of board gender diversity (BGD). Due to increased regulatory pressure, we relied on a sample of S…
View article: Sustainable board governance and environmental performance: European evidence
Sustainable board governance and environmental performance: European evidence Open
The ambitious EU Green Deal project is linked to extensive regulations on sustainability reporting, sustainable finance, and sustainable corporate governance. With increasing awareness of the impact of sustainable board governance on corpo…
View article: Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research
Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research Open
This study reviews recent empirical quantitative research on firm‐ and country‐related determinants of corporate social responsibility (CSR) decoupling and the consequences on firm value. Based on legitimacy theory and agency theory, top m…
View article: Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?
Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter? Open
The purpose of this study is to examine the impact of sustainable institutional investors (SIIs), based on their signatory status to the UN Principles for Responsible Investment (PRI), on corporate biodiversity disclosure (BD). Moreover, t…
View article: Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market
Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market Open
This study addresses the influence of sustainable institutional investors (SII), based on the signatory status of the UN Principles for Responsible Investment (PRI), on corporate tax avoidance. Moreover, the moderating influence of corpora…
View article: The relationship between earnings management and integrated reporting quality: Board gender diversity as moderator
The relationship between earnings management and integrated reporting quality: Board gender diversity as moderator Open
This study focuses on the relationship between earnings management and materiality disclosure quality in integrated reporting (IRQ) in an international setting. Moreover, board gender diversity as a moderator variable will be included. A c…
View article: Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market
Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market Open
This paper investigates the quality of climate reporting by German DAX30 companies based on legitimacy theory. The study refers to a content analysis of climate‐related corporate disclosures from 2018 to 2020, related to the recommendation…
View article: Corporate climate reporting of European banks: Are these institutions compliant with climate issues?
Corporate climate reporting of European banks: Are these institutions compliant with climate issues? Open
This article focuses on climate disclosures from STOXX Europe 600 banks during the 2017–2020 period, comprising 152 company years. Specifically, we analyze compliance based on general and bank‐specific recommendations of the Task Force on …
View article: Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence
Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence Open
This study examines the influence of sustainable corporate governance on the materiality disclosure quality (MDQ) in integrated reporting in an international setting. Referring to stakeholder theory, we focus on gender diversity, sustainab…
View article: Which institutional investors drive corporate sustainability? A systematic literature review
Which institutional investors drive corporate sustainability? A systematic literature review Open
In this article, we review recent archival research (66 studies) on the influence of institutional ownership (IO) heterogeneity on corporate sustainability. Relying on an agency‐theoretical framework, we differentiate between various types…
View article: The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research
The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research Open
A systematic literature review includes 69 archival studies on the impact of external auditors on firms’ financial restatements, based on principal agent theory. In more detail, we separate between auditor incentives and auditor competenci…
View article: Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms financial consequences
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms financial consequences Open
In line with the business case argument for corporate social responsibility (CSR), CSR performance and reporting should lead to positive firms’ financial outputs. As CSR issues may be linked with greenwashing behavior and self-impression m…
View article: The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research
The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research Open
In this article, we review recent archival research articles (98 studies) on the impact of corporate governance on restatements, enforcement activities and fraud as corporate financial misconduct. Applying an agency-theoretical view, we ma…
View article: Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe Open
In light of current climate change discussions, this paper analyzes the effect of ownership structure on a firm’s environmental performance with a subsequent focus on corporate emission reduction. Based on a cross-national European sample …