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
Determinants and consequences of goodwill impairments - Literature review and empirical evidence from Germany
Lazar, L. (Partner) & Velte, P. (Project manager, academic)
01.10.15 → 30.09.19
Project: Dissertation project
Determinants and consequences of climate risk disclosure - Empirical evidence from Europe
Stock, P. (Project manager, academic) & Velte, P. (Partner)
01.01.23 → 31.12.26
Project: Dissertation project
Deloitte-Stiftung Stipendienprogramm
Velte, P. (Project manager, academic)
01.10.24 → 30.09.25
Project: Individual grant
Corporate governance and CSR/IR reporting
Velte, P. (Project manager, academic)
01.10.14 → …
Project: Research
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
Board Diversity and Corporate Social Responsibility: Empirical Evidence from a European Perspective
Apel, J. M. (Project manager, academic) & Velte, P. (Project manager, academic)
01.10.23 → 31.12.26
Project: Dissertation project
Audit reforms and accruals quality
Treptow, I. (Partner) & Velte, P. (Project manager, academic)
01.10.14 → 30.09.22
Project: Dissertation project
Assessing the stock performance outcomes, antecedents and preventive measures of organizational misconduct: An empirical and conceptual inquiry into unethical firm practices
Bouzzine, Y. D. (Project manager, academic) & Lueg, R. (Project staff)
01.04.20 → 31.03.23
Project: Dissertation project
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
Assessing the relationship between CEO narcissism and corporate sustainability outcomes
Zeppenfeld, J. (Project manager, academic) & Lueg, R. (Project manager, academic)
Project: Dissertation project