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
- 2025
- Published
A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)
Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 542-568 27 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Climate board governance and carbon assurance – European evidence
Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 594-621 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research
Velte, P., 06.2025, In: Meditari Accountancy Research. 33, 7, p. 443-465 23 p.Research output: Journal contributions › Scientific review articles › Research
- E-pub ahead of print
Female directors, family firms, climate talk and climate walk: European evidence
Bergmann, N., Velte, P. & Requejo, I., 21.05.2025, (E-pub ahead of print) In: Business Strategy and the Environment. 31 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Audit quality and materiality disclosure quality in integrated reporting: The moderating effect of carbon assurance quality
Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 3785-3801 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate social responsibility (CSR) decoupling and tax avoidance. Symbolic use of sustainable boards in the European Union?
Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 4179-4193 15 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements
Velte, P., 14.04.2025, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 47 p.Research output: Journal contributions › Scientific review articles › Research
- Published
The impact of environmental sustainability on willingness to invest in startups: A survey among private investors
Voß, L., Cordes, H. & Lueg, R., 04.2025, In: Sustainable Development. 33, 2, p. 2672-2695 24 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?
Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Carbon performance and corporate financial performance during crises: Evidence from the COVID-19 pandemic and the Global Financial Crisis
Läger, F., Bouzzine, Y. D. & Lueg, R., 02.2025, In: Journal of Industrial Ecology. 29, 1, p. 246-263 18 p.Research output: Journal contributions › Journal articles › Research › peer-review