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
- 2025
35th International Congress on Social and Environmental Accounting Research UK – Emerging Scholars Colloquium
Bornhöft, S. (Speaker) & Lueg, R. (Coauthor)
25.08.2025 → 28.08.2025Activity: Participating in or organising an academic or articstic event › Conferences › Research
Academy of Management Annual Meeting - AOM 2025
Bornhöft, S. (Speaker)
23.07.2025 → 29.07.2025Activity: Participating in or organising an academic or articstic event › Conferences › Research
7th JRC Summer School on Sustainable Finance
Bornhöft, S. (Speaker)
10.07.2025 → 11.07.2025Activity: Participating in or organising an academic or articstic event › Conferences › 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
- 2024
Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug oder Segen?
Velte, P. (Speaker)
21.10.2024Activity: Talk or presentation › Conference Presentations › Education
Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?
Velte, P. (Speaker)
16.10.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
ESG-orientierte Managementsysteme
Velte, P. (Speaker)
08.10.2024Activity: Talk or presentation › Conference Presentations › Transfer
Prüfung von Nachhaltigkeitsberichten
Velte, P. (Speaker)
26.09.2024 → 27.09.2024Activity: Talk or presentation › Conference Presentations › Transfer
Neue EU-Berichts- und Sorgfaltspflichten zur Nachhaltigkeit. CSRD, CSDDD und Co
Velte, P. (Speaker)
27.08.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
10.08.2024 → 14.08.2024Activity: Talk or presentation › Conference Presentations › Research
Sustainability in education: Master Management & Sustainable Accounting and Finance
Velte, P. (Speaker)
13.06.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
2024 GRONEN Research Conference
Bornhöft, S. (Speaker)
28.05.2024 → 30.05.2024Activity: Talk or presentation › Conference Presentations › Research
Auswirkungen von Nachhaltigkeitsregulierungen auf Aufsichtsrat, Interne Revision und Wirtschaftsprüfer
Velte, P. (Speaker)
13.05.2024Activity: Talk or presentation › talk or presentation in privat or public events › 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
Weniger Aufwand durch gebündelte Berichterstattung und Prüfung. EMAS in der EU-Nachhaltigkeitsberichterstattung (CSRD) nutzen!“
Velte, P. (Speaker)
16.04.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
84th Annual Scientific Conference of the VHB
Bornhöft, S. (Speaker)
06.03.2024 → 08.03.2024Activity: Talk or presentation › Conference Presentations › Research
84. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrerinnen und Hochschullehrer für Betriebswirtschaft e.V. - VHB 2024
Schuster, M. (Speaker), Krüger, J. (Coauthor) & Lueg, R. (Coauthor)
06.03.2024 → 08.03.2024Activity: Participating in or organising an academic or articstic event › Conferences › Research
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
06.03.2024 → 08.03.2024Activity: Talk or presentation › Conference Presentations › Research
84. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrerinnen und Hochschullehrer für Betriebswirtschaft e.V. - VHB 2024
Wobst, J. (presenter), Röttger, P. (Coauthor) & Lueg, R. (Coauthor)
05.03.2024 → 08.03.2024Activity: Participating in or organising an academic or articstic event › Conferences › Research
Webinar „Empirische Befunde zum Einfluss von CSRD und CSDDD
Velte, P. (Speaker)
21.02.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
What have been the effects of the audit reform?
Velte, P. (Speaker), Wagner, P. (Speaker), Poll, J. (Speaker) & Vansteenkiste, L. (Speaker)
30.01.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Financial Experts Association (FEA), Webinar FEA ASK ME ANYTHING
Velte, P. (Speaker) & Probst, A. (Speaker)
18.01.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
- 2023
CEO Narcissism and the Quality of ESG Reporting - An Empirical Investigation of the Influence of Executives on Strategic Decisions in Large German Companies
Zeppenfeld, J. (Speaker), Kind, F. L. (Coauthor) & Lueg, R. (Coauthor)
13.12.2023 → 15.12.2023Activity: Talk or presentation › Conference Presentations › Research
Accountancy Europe Corporate Governance Policy Group
Velte, P. (Speaker)
22.11.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
22.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
2. Conference "Sustainability in Corporate Law "
Velte, P. (Participant)
17.11.2023Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?
Velte, P. (Speaker)
03.11.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Velte, P. (Speaker)
03.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
WoltersKluwer
Velte, P. (Speaker)
16.10.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
12th EIASM Conference on Performance Measurement and Management Control - 2023
Zeppenfeld, J. (Speaker), Kind, F. L. (Coauthor) & Lueg, R. (Coauthor)
13.09.2023 → 15.09.2023Activity: Participating in or organising an academic or articstic event › Conferences › Research
Academy of Management Annual Meeting 2023
Schuster, M. (presenter), Bornhöft, S. C. (presenter), Lueg, R. (Coauthor) & Bouzzine, Y. D. (Coauthor)
04.08.2023 → 08.08.2023Activity: Talk or presentation › Conference Presentations › Research
CEO narcissism and the quality of ESG reporting – An empirical investigation of theinfluence of executives on strategic decisions in large German companies
Zeppenfeld, J. (Speaker), Kind, F. L. (Coauthor) & Lueg, R. (Coauthor)
26.07.2023 → 28.07.2023Activity: Talk or presentation › Conference Presentations › Research
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Velte, P. (Speaker)
26.07.2023Activity: Talk or presentation › Conference Presentations › Research
39th EGOS Colloquium
Schuster, M. (presenter), Bornhöft, S. C. (presenter), Lueg, R. (Coauthor) & Bouzzine, Y. D. (Coauthor)
06.07.2023 → 08.07.2023Activity: Talk or presentation › Conference Presentations › Research
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
29.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme? (12.06.2023)
Velte, P. (Speaker)
12.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Warum ist ESG in der Unternehmensführung und -berichterstattung notwendig?
Velte, P. (Speaker)
07.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Education
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme?“
Velte, P. (Speaker)
05.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
45th Annual Congress of the European Accounting Association - EAA 2023
Wobst, J. (Participant)
24.05.2023 → 26.05.2023Activity: Participating in or organising an academic or articstic event › Conferences › Research
The implementation of sustainability targets in executive compensation – How consistent are companies towards different stakeholders and themselves?
Velte, P. (Speaker)
24.05.2023Activity: Talk or presentation › Conference Presentations › Research
Nachhaltigkeit in der Corporate Governance
Velte, P. (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
ESG-Anforderungen an die Wirtschaftsprüfung
Velte, P. (Speaker)
05.05.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
CSRD, CSDDD und Co: Unternehmerische Nachhaltigkeitsregulierungen ante portas
Velte, P. (Speaker)
25.04.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
BAFA Annual Conference with Doctoral Masterclasses 2023
Schuster, M. (presenter), Bornhöft, S. C. (presenter), Lueg, R. (Coauthor) & Bouzzine, Y. D. (Coauthor)
17.04.2023 → 19.04.2023Activity: Talk or presentation › Conference Presentations › Research
Kompetenzprofile nach DCGK und CSRD/ESRS
Velte, P. (Speaker)
14.03.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Conference - 20th Annual Conference for Management Accounting Research (ACMAR)
Wobst, J. (presenter), Tanikulova, P. (Coauthor) & Lueg, R. (Coauthor)
09.03.2023 → 10.03.2023Activity: Participating in or organising an academic or articstic event › Conferences › Research
Ergebnisse der Aufsichtsrats-Studie zum FISG und zur Nachhaltigkeit im DCGK
Velte, P. (Speaker)
08.02.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
- 2022
Die neue EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD)
Velte, P. (Speaker)
13.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Reform der Nachhaltigkeitsberichterstattung – Was erwartet die Praxis im nächsten Jahr?
Velte, P. (Speaker) & Möller, V. (Speaker)
08.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
2. Jahreskonferenz Fokus Aufsichtsrat 2022
Velte, P. (Moderator)
30.11.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Neues Vertrauen in die Wirtschaftsprüfung – ESG wird Stellschraube für Qualität und Wettbewerb
Velte, P. (Speaker)
30.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“
Velte, P. (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis
Velte, P. (Speaker)
17.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Research
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Velte, P. (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Die neue EU-CSRD und die geplante CSDD-Richtlinie: Was bedeutet das für die Interne Revision?
Velte, P. (Speaker)
24.10.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainable Corporate Governance
Velte, P. (Speaker)
30.09.2022Activity: Talk or presentation › Conference Presentations › Transfer
Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse
Velte, P. (Moderator)
22.09.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Do investors value the inclusion in sustainability indices? – Evidence from an event study based on the FTSE4Good Europe Index
Bornhöft, S. C. (Coauthor), Schuster, M. (presenter), Teutrine, C. (Coauthor) & Lueg, R. (Coauthor)
14.09.2022 → 16.09.2022Activity: Talk or presentation › Conference Presentations › Research
Measurement approaches for integrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda
Rauschenberger, F. (Speaker) & Lueg, R. (Coauthor)
14.09.2022 → 16.09.2022Activity: Talk or presentation › Conference Presentations › Research
82nd Annual Meeting of the Academy of Management - AOM 2022
Wobst, J. (presenter)
05.08.2022 → 09.08.2022Activity: Participating in or organising an academic or articstic event › Conferences › Research
Institutional ownership heterogeneity and corporate sustainability. A systematic review of archival studies
Velte, P. (Speaker)
27.06.2022Activity: Talk or presentation › Guest lectures › Research
European Academy of Management - EURAM 2022
Wobst, J. (presenter)
15.06.2022 → 18.06.2022Activity: Participating in or organising an academic or articstic event › Conferences › Research
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Velte, P. (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › Transfer
19th Annual Conference for Management Accounting Research (ACMAR) with Doctoral Colloquium 2022
Wobst, J. (presenter)
01.06.2022 → 02.06.2022Activity: Participating in or organising an academic or articstic event › Conferences › Research
„Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“
Velte, P. (Speaker)
06.05.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
„Nachhaltige Unternehmensführung nach dem ESG-Konzept. Zur nationalen und europäischen Regulierungsdynamik“
Velte, P. (Speaker)
27.04.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Paneldiskussion (02.03.2022), “Reform des DCGK”
Velte, P. (Speaker)
02.03.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainable Corporate Governance – What it is and why it matters
Velte, P. (Speaker)
24.02.2022Activity: Talk or presentation › Conference Presentations › Research
Archival Research on Integrated Reporting: A systematic review of main drivers and the impact of integrated reporting on firm value
Velte, P. (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Velte, P. (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
- 2021
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Velte, P. (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
Auswirkungen des FISG auf die Corporate Governance
Velte, P. (Speaker)
18.11.2021Activity: Talk or presentation › Conference Presentations › Transfer
Web-konferenz: Moderation: Nachhaltigkeitsberichterstattung und ihre Prüfung
Velte, P. (Moderator)
16.11.2021Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Mögliche neue gesetzliche Anforderungen an Interne Corporate Governance-Systeme. Was bedeutet das für die Interne Revision?
Velte, P. (Speaker)
14.10.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
24.09.2021Activity: Talk or presentation › Conference Presentations › Research
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Velte, P. (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
11th EIASM Conference on Performance Measurement and Management Control
Trautberg, M. (presenter), Firk, S. (Coauthor) & Lueg, R. (Coauthor)
17.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
09.09.2021Activity: Talk or presentation › Conference Presentations › Research
Impulsvortrag und Paneldiskussion: Von der Nachhaltigkeitsberichterstattung, die wir brauchen
Velte, P. (Speaker)
22.07.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
37th EGOS Colloquium - EGOS 2021
Wobst, J. (presenter), Lueg, R. (Coauthor) & Bouzzine, Y. D. (presenter)
08.07.2021 → 10.07.2021Activity: Participating in or organising an academic or articstic event › Conferences › Research
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
16.06.2021Activity: Talk or presentation › Conference Presentations › Research
Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.
Velte, P. (Speaker)
15.06.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
28.05.2021Activity: Talk or presentation › Conference Presentations › Research
Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg
Velte, P. (Speaker)
19.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Überarbeitung der EU-Richtlinie zur nicht-finanziellen Berichterstattung. Wer ist betroffen und was bedeutet das für mein Unternehmen?
Velte, P. (Speaker)
11.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Sustainable Finance. Ein strategischer unternehmerischer Erfolgsfaktor.
Velte, P. (Speaker)
06.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag: Corporate Governance nach dem FISG
Velte, P. (Speaker)
26.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?
Velte, P. (Speaker)
21.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
BAFA Annual Conference with Doctoral Masterclasses 2021
Wobst, J. (presenter)
09.04.2021 → 13.04.2021Activity: Talk or presentation › Conference Presentations › Research
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
26.03.2021Activity: Talk or presentation › Conference Presentations › Research
12th EURAM Early Career Colloquium – ECC 2021
Bouzzine, Y. D. (Participant)
15.03.2021 → 17.03.2021Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Research
Big Data in der Wirtschaftsprüfung
Velte, P. (Speaker)
15.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
10.03.2021Activity: Talk or presentation › Conference Presentations › Research
Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?
Velte, P. (Speaker)
01.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltige Finanzwirtschaft. Erfolgsfaktor für die Zukunftsfähigkeit von Unternehmen und Verbänden“
Velte, P. (Speaker)
17.02.2021Activity: Talk or presentation › Conference Presentations › Transfer
- 2020
CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”
Velte, P. (Speaker)
20.11.2020Activity: Talk or presentation › Conference Presentations › Transfer
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Velte, P. (Speaker)
02.07.2020Activity: Talk or presentation › Guest lectures › Research
PDW: Challenges to Multidisciplinary Research at the Borderlands between State, Market and Civil Society 2020
Bouzzine, Y. D. (Participant)
30.06.2020Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Research
Podiumsdiskussion zum Thema “Sustainable Finance”
Velte, P. (Speaker)
11.02.2020Activity: Talk or presentation › Guest lectures › Transfer