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
- 2013
Mercator Research Center Ruhr (External organisation)
Pelster, M. (Member)
10.2013 → 03.2015Activity: Membership › Academic networks or partnerships › Research
Conference presentation: The Relationship between the Internal Audit Function and the Audit Committee
Velte, P. (Speaker)
2013Activity: Talk or presentation › Guest lectures › Research
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)
2013Activity: Talk or presentation › Guest lectures › Research
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)
2013Activity: Talk or presentation › Guest lectures › Research
- 2012
International Conference “Corporate Governance and Regulation. Outlining New Horizons for Theory and Practice” 2012
Velte, P. (Speaker)
19.09.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
International Conference “Improving financial institutions. The proper balance between regulation and governance” 2012
Velte, P. (Speaker)
19.04.2012 → 20.04.2012Activity: Participating in or organising an academic or articstic event › Conferences › Research
Conference presentation: Audit Market Concentration in Europe and its Influence on Audit Quality
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Does European audit rotation regulation lead to increased audit quality?
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Impact of Auditor and Audit Firm Rotation on Accounting and Audit Quality. A critical Analysis of the EC Regulation Draft
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Integration of Internal Audit into Corporate Governance Systems. Empirical Evidence from the European Union
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Internal Auditing for better Corporate Governance. An empirical study of the organization of internal auditing
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The Economic versus Moral Perspective of Board Diversity: A Time for Regulation after the Financial Crisis
Velte, P. (Speaker)
2012Activity: 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 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
- 2011
Conference „Managing the way out of the crisis: between regulation and forecasts“ 2011
Velte, P. (Speaker)
10.06.2011Activity: Participating in or organising an academic or articstic event › Conferences › Research
The link between audit committees and corporate governance quality
Velte, P. (Speaker)
2011Activity: Talk or presentation › Guest lectures › Research
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
- 2010
Prüfung der Gewinnverwendungspolitik durch Aufsichtsrat und Abschlussprüfer. Eine normative und empirische Bestandsaufnahme
Velte, P. (Lecturer)
2010Activity: Talk or presentation › Guest lectures › Transfer
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2010Activity: Talk or presentation › Guest lectures › Research