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

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

    15.04.1631.03.19

    Project: Dissertation project

  2. Social trading and the wisdom of crowds

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

    16.03.1631.12.17

    Project: Research

  3. 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)

    01.01.1631.01.19

    Project: Dissertation project

  4. Financial penalties and the banking sector

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

    01.01.1601.01.18

    Project: Research

  5. The Impact of audit committees on corporate governance quality

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

    01.01.1617.07.20

    Project: Dissertation project

  6. Determinants and consequences of goodwill impairments - Literature review and empirical evidence from Germany

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

    01.10.1530.09.19

    Project: Dissertation project

  7. Eine Simulationsstudie zur Krankenhausplanung in Deutschland

    Pelster, M. (Project manager, academic), Hagemann, V. (Project manager, academic), Wolf, S. (Partner) & Laporte Uribe, F. (Partner)

    01.10.1531.03.16

    Project: Research

  8. Strategic Corporate Hedging

    Pelster, M. (Project manager, academic), Karam, A. (Partner) & Cox, C. (Partner)

    01.10.1530.09.16

    Project: Research

  9. CDS-LTD risk: Modellierung von Abhängigkeitsstrukturen

    Pelster, M. (Project manager, academic)

    15.05.1515.06.16

    Project: Research