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
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
The impact of Corporate Governance on CSR Decoupling. Empirical analyses for Europe
Werthschulte, N. (Project manager, academic)
01.08.25 → 31.10.27
Project: Dissertation project
Transparency in Global Supply Chains: Drivers, Outcomes, and Accountability in Capital Markets
Bongert, F. J. (Project manager, academic) & Velte, P. (Coordination)
01.05.25 → 30.04.28
Project: Dissertation project
Transparency on tax avoidance by the (integrated) EU Corporate Sustainability and Country-by-Country-Report
Frenzen, M. (Project manager, academic) & Velte, P. (Partner)
01.07.22 → 30.06.26
Project: Dissertation project
Value-Based Management: New Pathways Toward Sustainable Governance Using Natural Language Processing
Wobst, J. (Project manager, academic) & Lueg, R. (Project manager, academic)
01.12.20 → 30.11.24
Project: Dissertation project