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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. Capital Structure and Tax Policies in German Family Firms: Empirical Focus on Bank Debt and Tax Avoidance

    Wendt, M. (Partner), Velte, P. (Project manager, academic) & Prigge, S. (Project manager, academic)

    01.01.16 → 31.01.19

    Project: Dissertation project

  2. Financial penalties and the banking sector

    Pelster, M. (Partner) & Köster, H. (Partner)

    01.01.16 → 01.01.18

    Project: Research

  3. The Impact of audit committees on corporate governance quality

    Weber, L. (Partner) & Velte, P. (Project manager, academic)

    01.01.16 → 17.07.20

    Project: Dissertation project

  4. Social trading and the wisdom of crowds

    Pelster, M. (Project manager, academic) & Kapraun, J. (Project manager, academic)

    16.03.16 → 31.12.17

    Project: Research

  5. Essays on Say-on-Pay: theoretical analysis, literature review and empirical evidence from Germany

    Obermann, J. (Project staff) & Velte, P. (Project manager, academic)

    15.04.16 → 31.03.19

    Project: Dissertation project

  6. Determinants and Consequences of Integrated Reporting Adoption, Quality and its Assurance: Empirical Evidence and Critical Voices From an International and German Perspective

    Gerwanski, J. (Project staff) & Velte, P. (Project manager, academic)

    15.06.16 → 15.06.20

    Project: Dissertation project

  7. Tax Avoidance, Corporate Governance and Corporate Finance. Agency-theoretical analysis, literature review and empirical investigation

    Velte, P. (Project manager, academic) & Kovermann, J. H. (Project manager, academic)

    01.09.16 → 12.12.19

    Project: Dissertation project

  8. European Harmonization of National Tax Accounting Rules – a conceptual and empirical analysis with a focus on the German setting

    Mock, O. (Project manager, academic) & Velte, P. (Project manager, academic)

    01.10.16 → 30.09.19

    Project: Dissertation project

  9. E-Learning basierte Einführungskurse in das Nachhaltigkeitsmanagement und die Betriebswirtschaftslehre (sowie inhaltsbezogen studienrelevante Englisch-Kompetenzen)

    Schaltegger, S. (Project manager, academic), Bekmeier-Feuerhahn, S. (Project manager, academic), Velte, P. (Project manager, academic), Schmidt, T. (Project manager, academic), Kaliampos, J. (Project staff) & Blume, C. (Project staff)

    01.05.17 → 30.09.17

    Project: Other

  10. Extended auditor reporting (Key Audit Matters)

    Issa, J. (Project staff) & Velte, P. (Project manager, academic)

    01.01.18 → 31.05.20

    Project: Dissertation project

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