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
- 2026
Nachhaltigkeitsberichterstattung vor der Kehrtwende – was das EU-Omnibuspaket wirklich bedeutet
Velte, P. (Speaker)
18.06.2026Activity: Talk or presentation › Conference Presentations › Transfer
Vorbehaltsprüfung von Nachhaltigkeitsberichten als unternehmerischer Werttreiber?
Velte, P. (Speaker)
11.05.2026Activity: Talk or presentation › Conference Presentations › Research
- 2025
Do female directors promote science-based emission-reduction targets? Empirical results for European firms
Velte, P. (Speaker)
26.11.2025Activity: Talk or presentation › Guest lectures › Research
Der Omnibus zur Nachhaltigkeitsberichterstattung und -prüfung. Die EU vor dem Scherbenhaufen?
Velte, P. (Speaker)
06.11.2025Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability reporting regulations at the crossroads. The EU omnibus package
Velte, P. (Speaker)
15.10.2025Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Die Rolle der Tax im Nachhaltigkeitsberichtswesen
Velte, P. (Speaker)
09.10.2025Activity: Talk or presentation › Conference Presentations › Transfer
RSM Ebner Stolz, Update ESG-Reporting.
Velte, P. (Speaker)
10.09.2025Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
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
Female directors, family firms, climate talk and climate walk: European evidence
Velte, P. (Speaker)
25.07.2025 → 29.07.2025Activity: Talk or presentation › Conference Presentations › Research
Market Valuation of Biodiversity Risk: Evidence from the EU Nature Restoration Law
Bornhöft, S. (Speaker)
23.07.2025 → 29.07.2025Activity: Talk or presentation › Conference Presentations › Research
7th JRC Summer School on Sustainable Finance
Bornhöft, S. (Participant)
10.07.2025 → 11.07.2025Activity: Participating in or organising an academic or articstic event › Conferences › Research
Female directors, family firms, climate talk and climate walk: European evidence
Velte, P. (Speaker)
22.06.2025 → 25.06.2025Activity: Talk or presentation › Conference Presentations › Research
Beyond Gender: The Impact of Board Diversity on Corporate Social Responsibility – A Systematic Review and Research Agenda
Velte, P. (Speaker)
28.05.2025 → 30.05.2025Activity: Talk or presentation › Conference Presentations › Research
EU Omnibus-Verfahren: Weniger Bürokratie und trotzdem nachhaltig?
Velte, P. (Speaker)
31.03.2025Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
University of Bristol
Bornhöft, S. (Visiting researcher)
03.2025 → 04.2025Activity: Visiting an external institution › Visiting an external academic institution › Research
Klima(neutralitäts)strategien nach der CSDDD und CSRD
Velte, P. (Speaker)
22.01.2025Activity: Talk or presentation › Conference Presentations › Transfer
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. Fluch 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
Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Nor-mative Rahmenbedingungen und empirische Befunde
Velte, P. (Speaker)
14.10.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › 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