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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. Assessing the impact of global warming and the transition to a low-carbon economy on stock performance: An empirical and conceptual inquiry into shareholders’ perception of climate risks

    Schuster, M. (Project manager, academic) & Lueg, R. (Project manager, academic)

    01.10.22 → 30.09.26

    Project: Dissertation project

  2. Förderung wissenschaftlichen Nachwuchs Wirtschaftsprüfung & Steuerwesen

    Velte, P. (Project manager, academic)

    01.09.22 → 31.08.26

    Project: Research

  3. Förderung wissenschaftliches Nachwuchs Audit

    Velte, P. (Project manager, academic)

    01.09.22 → 31.08.26

    Project: Research

  4. Transparency on tax avoidance by the (integrated) EU Corporate Sustainability and Country-by-Country-Report

    Münch, M. (Project manager, academic) & Velte, P. (Partner)

    01.07.22 → 30.06.26

    Project: Dissertation project

  5. Förderung wissenschaftlichen Nachwuchs Audit

    Velte, P. (Project manager, academic)

    01.06.22 → 31.05.26

    Project: Research

  6. Monitoring of Internal Corporate Governance Systems by Audit Committees, Internal Auditors and External Auditors

    Wehrhahn, C. (Project manager, academic) & Velte, P. (Project staff)

    01.05.22 → 30.04.26

    Project: Dissertation project

  7. Heterogeneity in Family Firm Finance and Accounting: The Role of Family Influence for Financial Decisions in Family Firms

    Bergmann, N. (Project manager, academic), Velte, P. (Project staff) & Prigge, S. (Project staff)

    01.04.22 → 31.03.25

    Project: Dissertation project

  8. Promotion of Young Academics in Accounting and Finance

    Velte, P. (Project manager, academic)

    01.04.21 → 30.09.22

    Project: Research

  9. Sustainable Board Governance

    Velte, P. (Project manager, academic) & Wellmann, G. (Project staff)

    01.04.21 → 30.09.22

    Project: Research

  10. Assessing the relationship between value-based management, underlying contingencies, and firm performance

    Trautberg, M. (Project manager, academic) & Lueg, R. (Project manager, academic)

    01.02.21 → 31.01.24

    Project: Dissertation project

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