Patrick Velte

Prof. Dr. Patrick Velte holds the Professorship for Business Administration with specializations in Accounting, Auditing & Corporate Governance at Leuphana University of Lüneburg. He is affiliated with both the Institute for Management, Accounting & Finance and the Centre for Sustainability Management within the Faculty of Sustainability.

His research focuses on three interconnected domains:

• Business Administration: Financial reporting quality, audit effectiveness, corporate governance mechanisms, and earnings management
• Sustainability Science: ESG reporting frameworks, sustainability assurance, integrated reporting, board diversity, and climate-related disclosures
• Legal Studies: Accounting law, corporate law, and tax law implications of sustainability transitions

Analysis of his 15 most recent publications reveals dominant research streams in sustainability reporting regulation (especially EU Taxonomy and CSRD/ESRS implementation), corporate governance reforms, and the intersection of audit quality with ESG verification. His work consistently examines European evidence through empirical-quantitative methods, with strong policy implications for the EU Green Deal framework.

Professor Velte has received significant recognition including:

• ScholarGPS Highly Ranked Scholar (2020-2024) with #1 global ranking in Accounting
• M&T Impact Award 2024 for research contributions
• Ranked among top business economics researchers in DACH region by WirtschaftsWoche

He leads multiple research projects including doctoral studies on supply chain transparency and capital markets, supported by programs like the Deloitte-Stiftung Stipendienprogramm. His work informs regulatory bodies and professional practice through ongoing knowledge transfer activities.