Institute of Management, Accounting & Finance
Organisational unit: Institute
Organisation profile
The Institute of Management, Accounting & Finance (IMAF) concentrates on sustainable management & control, (non) financial reporting, corporate finance and corporate taxation in research, teaching and practice.
Main research areas
The main research topics of the institute represent:
- Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance (Prof. Dr. Patrick Velte): Financial, Sustainability & Integrated Reporting, Financial Audit, Sustainability Assurance and Sustainable Corporate Governance
- Professorship of Business Administration, esp. Managerial Accounting (Prof. Dr. Rainer Lueg): Sustainability Management & Control, Strategy Implementation and Strategic Performance Measurement Systems, Diffusion and adoption of management innovations, role of top management teams and external consultants, customer profitability analyis
The link between in- and external rotation of the auditor and the quality of financial accounting and audit
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
The link between (non) audit fees and accounting/audit quality
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2010Activity: Talk or presentation › Guest lectures › Research
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2009Activity: Talk or presentation › Guest lectures › Research
The position of Internal Auditing in different Corporate Governance Systems. An empirical analysis for the European Countries
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The role of internal audit in modern corporate governance: A European perspective
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
University of Bristol
Bornhöft, S. (Visiting researcher)
03.2025 → 04.2025Activity: Visiting an external institution › Visiting an external academic institution › Research
University of Groningen
Bornhöft, S. (Visiting researcher)
01.2025Activity: Visiting an external institution › Visiting an external academic institution › Research
Unternehmensstrategische Ebene der ESG-Berichterstattung: Implikationen für Geschäftsmodelle, Interne Kontrollsysteme und Risikomanagementsysteme
Velte, P. (Speaker)
18.04.2024Activity: Talk or presentation › Conference Presentations › Transfer
Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“
Velte, P. (Lecturer)
27.11.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer