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Institute of Management, Accounting & Finance

Organisational unit: Institute

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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
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  1. 2020

  2. Guest lecture Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences

    Velte, P. (Speaker)

    29.01.2020

    Activity: Talk or presentation › Guest lectures › Research

  3. G-Geopolitics, E-ESG, T-Technology

    Velte, P. (Speaker)

    2020

    Activity: Talk or presentation › Conference Presentations › Transfer

  4. Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences

    Velte, P. (Speaker)

    2020

    Activity: Talk or presentation › Guest lectures › Research

  5. Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences

    Velte, P. (Speaker)

    2020

    Activity: Talk or presentation › Guest lectures › Research

  6. School of Management and Technology (Organisational unit)

    Velte, P. (Chair)

    2020 → 2021

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  7. 2019

  8. Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung

    Velte, P. (Speaker)

    17.10.2019

    Activity: Talk or presentation › Guest lectures › Transfer

  9. Conference presentation: Determinants of Materiality Disclosure Quality in Integrated Reporting: Empirical Evidence from an International Setting

    Velte, P. (Speaker)

    28.05.2019

    Activity: Talk or presentation › Conference Presentations › Research

  10. Vortrag: Bestandsaufnahme und Perspektiven der Integrated Reporting-Forschung“

    Velte, P. (Lecturer)

    09.05.2019

    Activity: Talk or presentation › talk or presentation in privat or public events › Transfer

  11. 2018

  12. Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“

    Velte, P. (Lecturer)

    27.11.2018

    Activity: Talk or presentation › talk or presentation in privat or public events › Transfer

  13. Vortrag: Fortentwicklung von Vergütungsbericht und -votum durch die nationale Umsetzung der modifizierten EU-Aktionärsrechterichtlinie

    Velte, P. (Lecturer)

    22.10.2018

    Activity: Talk or presentation › talk or presentation in privat or public events › Transfer

  14. Vortrag: Quo vadis, Vergütungsbericht und –votum? Nationale Umsetzung der neugefassten EU-Aktionärsrechte-Richtlinie ante portas“

    Velte, P. (Lecturer)

    19.10.2018

    Activity: Talk or presentation › Guest lectures › Transfer

  15. European Academy of Management - EURAM 2018

    Velte, P. (Speaker) & Obermann, J. (Coauthor)

    21.06.2018

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  16. 80. Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft e.V. - VHB 2018

    Velte, P. (Speaker)

    25.05.2018

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  17. Senat (Organisational unit)

    Velte, P. (Member)

    2018 → …

    Activity: Membership › Academic councils, panels and committees › Research

  18. 2017

  19. Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland

    Velte, P. (Moderator)

    27.06.2017

    Activity: Participating in or organising an academic or articstic event › Conferences › Transfer

  20. 2016

  21. Konferenz: CSR-Richtlinie-Umsetzungsgesetz und dessen Einordnung in die internationale Entwicklung der Berichterstattung

    Velte, P. (Lecturer)

    04.10.2016

    Activity: Talk or presentation › Guest lectures › Transfer

  22. Conference presentation: Integrated Reporting: Current state of empirical research, limitations and future research implications

    Velte, P. (Oral presentation)

    22.09.2016 → 23.09.2016

    Activity: Talk or presentation › Guest lectures › Research

  23. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2016 → 30.09.2020

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  24. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2016 → 03.2022

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  25. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2016 → …

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  26. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    2016 → 2018

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  27. 2015

  28. International Conference on Corporate Governance, Accounting & Audit: Crisis Challenges - 2015

    Velte, P. (Organiser)

    26.11.2015

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  29. Conference presentation: Does supervisory board composition influence sustainability reporting quality?

    Velte, P. (Oral presentation)

    03.07.2015

    Activity: Talk or presentation › Guest lectures › Research

  30. Conference presentation: Impact of Corporate Social Responsibility Assurance (CSRA) on the markt, organizational and individual/group decision making level. A literature review

    Velte, P. (Lecturer)

    03.07.2015

    Activity: Talk or presentation › Guest lectures › Research

  31. Jahrestagung "Praxisforum Rechnungswesen" - EUROFORUM 2015

    Velte, P. (Moderator)

    22.06.2015 → 23.06.2015

    Activity: Participating in or organising an academic or articstic event › Conferences › Transfer

  32. Conference presentation: Does supervisory board composition influence sustainability reporting quality?

    Velte, P. (Oral presentation)

    19.06.2015

    Activity: Talk or presentation › Guest lectures › Research

  33. Workshop „Umbruch der Unternehmenspublizität durch das Integrated Reporting“ - 2015

    Velte, P. (Moderator)

    11.06.2015

    Activity: Participating in or organising an academic or articstic event › Conferences › Transfer

  34. International Conference Corporate and Institutional Innovations in Finance and Governance - 2015

    Velte, P. (Participant)

    21.05.2015

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  35. Conference presentation: Does supervisory board composition influence sustainability reporting quality?

    Velte, P. (Speaker)

    28.04.2015 → 30.04.2015

    Activity: Talk or presentation › Guest lectures › Research

  36. Podiumsdiskussion “Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland” - 2015

    Velte, P. (Moderator)

    24.04.2015

    Activity: Participating in or organising an academic or articstic event › Conferences › Transfer

  37. International Conference Monetary, Banking and Financial Issues in Central and Eastern EU Member Countries. How can Central and Eastern EU Members Overcome The Current Economic Crisis? - 2015

    Velte, P. (Participant)

    10.04.2015 → 12.04.2015

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  38. Eastern Finance Association Annual Meeetings - EFA 2015

    Pelster, M. U. (Speaker), Irresberger, F. (Speaker) & Weiß, G. (Speaker)

    08.04.2015 → 11.04.2015

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  39. School of Management and Technology (Organisational unit)

    Velte, P. (Chair)

    04.2015 → 31.03.2021

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  40. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2015 → …

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  41. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    04.2015 → 2020

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  42. Vortrag: Perspektiven der Teilwertabschreibung bei voraussichtlich dauernder Wertminderung.: Kritische Betrachtungen vor dem Hintergrund des BMF-Schreibens vom 16.07.2014

    Velte, P. (Oral presentation)

    26.03.2015

    Activity: Talk or presentation › Guest lectures › Research

  43. Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)

    Velte, P. (Member)

    03.2015 → …

    Activity: Membership › Learned societies and special interest organisations › Research

  44. Vortrag: Diskontierungsmodelle bei langfristigen Rückstellungen im deutschen und österreichischen Bilanz- und Steuerrecht

    Velte, P. (Speaker)

    22.01.2015

    Activity: Talk or presentation › Guest lectures › Research

  45. College (Organisational unit)

    Velte, P. (Member)

    2015 → 2022

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  46. College (Organisational unit)

    Velte, P. (Member)

    2015 → 2021

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  47. German Academic Association for Business Research e.V. (External organisation)

    Velte, P. (Member) & Batt, V. (Member)

    2015 → …

    Activity: Membership › Learned societies and special interest organisations › Research

  48. School of Management and Technology (Organisational unit)

    Velte, P. (Member)

    2015 → 2023

    Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees

  49. 2014

  50. Journal of Management Control (Journal)

    Velte, P. (Editor)

    2014

    Activity: Publication peer-review and editorial work › Editor of journals › Research

  51. Podiumsdiskussion: Europäische (Über-)Regulierung von Rechnungslegung, Abschlussprüfung und Corporate Governance?

    Velte, P. (Lecturer)

    2014

    Activity: Talk or presentation › Guest lectures › Research

  52. Prävention von Top Management Fraud durch Interaktion von Corporate Governance-Instanzen

    Velte, P. (Speaker) & Lechner, S. (Speaker)

    2014

    Activity: Talk or presentation › Guest lectures › Education

  53. Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. (External organisation)

    Velte, P. (Member)

    2014 → 2018

    Activity: Membership › Learned societies and special interest organisations › Research

  54. Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht

    Velte, P. (Speaker)

    2014

    Activity: Talk or presentation › Guest lectures › Transfer

  55. 2013

  56. Mercator Research Center Ruhr (External organisation)

    Pelster, M. (Member)

    10.2013 → 03.2015

    Activity: Membership › Academic networks or partnerships › Research

  57. Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee

    Velte, P. (Speaker)

    2013

    Activity: Talk or presentation › Guest lectures › Research

  58. Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee. An empirical analysis for the One- and Two Tier-System

    Velte, P. (Speaker)

    2013

    Activity: Talk or presentation › Guest lectures › Research

  59. Conference presentation: Unblocking Women’s Paths to the Boardroom. A critical Note on the EC’s Plans to Regulate Board Diversity one-dimensionally

    Velte, P. (Speaker)

    2013

    Activity: Talk or presentation › Guest lectures › Research

  60. 2012

  61. International Conference “Corporate Governance and Regulation. Outlining New Horizons for Theory and Practice” 2012

    Velte, P. (Speaker)

    19.09.2012

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  62. International Conference “Improving financial institutions. The proper balance between regulation and governance” 2012

    Velte, P. (Speaker)

    19.04.2012 → 20.04.2012

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  63. Conference presentation: Audit Market Concentration in Europe and its Influence on Audit Quality

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  64. Does European audit rotation regulation lead to increased audit quality?

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  65. Impact of Auditor and Audit Firm Rotation on Accounting and Audit Quality. A critical Analysis of the EC Regulation Draft

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  66. Integration of Internal Audit into Corporate Governance Systems. Empirical Evidence from the European Union

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  67. Internal Auditing for better Corporate Governance. An empirical study of the organization of internal auditing

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  68. The Economic versus Moral Perspective of Board Diversity: A Time for Regulation after the Financial Crisis

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  69. The link between (non) audit fees and accounting/audit quality

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  70. The position of Internal Auditing in different Corporate Governance Systems. An empirical analysis for the European Countries

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  71. The role of internal audit in modern corporate governance: A European perspective

    Velte, P. (Speaker)

    2012

    Activity: Talk or presentation › Guest lectures › Research

  72. 2011

  73. Conference „Managing the way out of the crisis: between regulation and forecasts“ 2011

    Velte, P. (Speaker)

    10.06.2011

    Activity: Participating in or organising an academic or articstic event › Conferences › Research

  74. The link between audit committees and corporate governance quality

    Velte, P. (Speaker)

    2011

    Activity: Talk or presentation › Guest lectures › Research

  75. The link between in- and external rotation of the auditor and the quality of financial accounting and audit

    Velte, P. (Speaker)

    2011

    Activity: Talk or presentation › Guest lectures › Research

  76. 2010

  77. Prüfung der Gewinnverwendungspolitik durch Aufsichtsrat und Abschlussprüfer. Eine normative und empirische Bestandsaufnahme

    Velte, P. (Lecturer)

    2010

    Activity: Talk or presentation › Guest lectures › Transfer

  78. The link between supervisory board reporting and firm performance in Germany and Austria

    Velte, P. (Speaker)

    2010

    Activity: Talk or presentation › Guest lectures › Research

  79. 2009

  80. The link between supervisory board reporting and firm performance in Germany and Austria

    Velte, P. (Speaker)

    2009

    Activity: Talk or presentation › Guest lectures › Research

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