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
Assessing the association between joint audits, audit quality and corporate governance
Velte, P. (Project staff) & Gruchow, N. (Project manager, academic)
01.06.20 → 30.04.22
Project: Dissertation project
Assessing the association between socially responsible investments, CSR disclosure, and firm performance
Kordsachia, O. (Project staff) & Velte, P. (Project manager, academic)
01.05.18 → 30.03.20
Project: Dissertation project
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
Assessing the link between ownership structure, management compensation and CSR performance
Focke, M. (Project staff) & Velte, P. (Project manager, academic)
01.10.18 → 30.09.22
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
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 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
Audit reforms and accruals quality
Treptow, I. (Partner) & Velte, P. (Project manager, academic)
01.10.14 → 30.09.22
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
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
Corporate governance and CSR/IR reporting
Velte, P. (Project manager, academic)
01.10.14 → …
Project: Research
Deloitte-Stiftung Stipendienprogramm
Velte, P. (Project manager, academic)
01.10.24 → 30.09.25
Project: Individual grant
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
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 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
Eine Simulationsstudie zur Krankenhausplanung in Deutschland
Pelster, M. (Project manager, academic), Hagemann, V. (Project manager, academic), Wolf, S. (Partner) & Laporte Uribe, F. (Partner)
01.10.15 → 31.03.16
Project: Research
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
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
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
Extended auditor reporting (Key Audit Matters)
Issa, J. (Project staff) & Velte, P. (Project manager, academic)
01.01.18 → 31.05.20
Project: Dissertation project
Fair Value Accounting, Earnings Management and Corporate Governance
Thesing, J. (Project manager, academic) & Velte, P. (Project manager, academic)
01.05.18 → 30.09.22
Project: Dissertation project
Financial Decisions in Family Firms.Private Equity Investors, Capital Structure and Firm Identity
Thiele, F. (Partner), Velte, P. (Project manager, academic) & Prigge, S. (Partner)
01.10.14 → 30.09.17
Project: Dissertation project
Financial penalties and the banking sector
Pelster, M. (Partner) & Köster, H. (Partner)
01.01.16 → 01.01.18
Project: Research
Förderung wissenschaftlichen Nachwuchs Audit
Velte, P. (Project manager, academic) & Gruchow, N. (Project manager, academic)
01.06.20 → 30.04.22
Project: Research
Förderung wissenschaftlichen Nachwuchs Audit
Velte, P. (Project manager, academic)
01.06.22 → 31.05.26
Project: Research
Förderung wissenschaftlichen Nachwuchs Wirtschaftsprüfung & Steuerwesen
Velte, P. (Project manager, academic)
01.09.22 → 31.08.26
Project: Research
Förderung wissenschaftlicher Nachwuchs Accounting and Finance
Velte, P. (Project manager, academic) & Thesing, J. (Project staff)
01.09.19 → 31.08.22
Project: Research
Förderung wissenschaftliches Nachwuchs Audit
Velte, P. (Project manager, academic)
01.09.22 → 31.08.26
Project: Research
Förderung wiss. Nachwuchs Accounting
Lueg, R. (Project manager, academic)
01.01.23 → 31.12.26
Project: Research
Förderung wiss. Nachwuchs Accounting
Velte, P. (Project manager, academic)
01.01.23 → 31.12.27
Project: Research
Förderung wiss. Nachwuchs Accounting
Velte, P. (Project manager, academic)
01.08.23 → 30.09.27
Project: Research
Förderung wiss. Nachwuchs Accounting
Velte, P. (Project manager, academic)
01.01.24 → 31.12.27
Project: Research
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
Institutional investors and corporate sustainability
Velte, P. (Project manager, academic) & Brake, S. (Project staff)
01.10.20 → 15.02.22
Project: Research
CDS-LTD risk: Modellierung von Abhängigkeitsstrukturen
Pelster, M. (Project manager, academic)
15.05.15 → 15.06.16
Project: Research
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
Podiumsdiskussion "Neue Erwartungslücke
Velte, P. (Project manager, academic), Simon-Heckroth, E. (Partner, non-academic), Kolb, S. (Partner, non-academic), Ruhwedel, P. (Partner, non-academic) & Kirchhoff, K. R. (Partner, non-academic)
01.03.18 → 01.01.19
Project: Other
Promotion Doctoral Scholarship
Lueg, R. (Project manager, academic)
01.10.20 → 31.01.24
Project: Research
Promotion of Young Academics in Accounting and Finance
Velte, P. (Project manager, academic)
01.04.21 → 30.09.22
Project: Research
Qualität plus_Responsible Management Education in der Betriebswirtschaftslehre
Velte, P. (Project manager, academic)
Ministry of Science and Culture of the State of Lower Saxony
01.01.19 → 31.12.22
Project: Teaching
Regulatory delevopment in Accounting, Auditing & Corporate Governance
Velte, P. (Project manager, academic)
01.10.14 → …
Project: Research
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
Strategic Corporate Hedging
Pelster, M. (Project manager, academic), Karam, A. (Partner) & Cox, C. (Partner)
01.10.15 → 30.09.16
Project: Research
Sustainable Board Governance
Velte, P. (Project manager, academic) & Wellmann, G. (Project staff)
01.04.21 → 30.09.22
Project: Research
Sustainable CEO compensation: Conceptual remarks, literature review and empirical analysis with a focus on climaterelated aspects
Winschel, J. (Partner) & Velte, P. (Project manager, academic)
01.10.15 → 07.02.22
Project: Dissertation project
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
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