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
- 2024
- Published
Management control terminology: An English-German dictionary
Lueg, R., Wobst, J. & Schuster, M., 01.10.2024, In: Journal of Accounting and Taxation. 16, 4, p. 190-203 14 p., 60CAEDA72571.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda.
Wehrhahn, C. & Velte, P., 31.10.2024, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 22 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors
Velte, P., 11.2024, In: Corporate Social Responsibility and Environmental Management. 31, 6, p. 6000-6018 19 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Do TCFD-aligned firms really care for climate change, or solely for their investors?
Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Institutional dual ownership and voluntary greenhouse gas emission disclosure
Barg, J. A., Drobetz, W., Ghoul, S. E., Guedhami, O. & Schröder, H., 12.2024, In: Journal of Corporate Finance. 89, 22 p., 102671.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Strategic cost management in new drug development
Lueg, R., 01.12.2024, In: International Journal of Business Research. 24, 3, p. 14-23 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 2025
- E-pub ahead of print
Anhang zu § 10: Nachhaltigkeitsberichterstattung
Velte, P. & Wulf, I., 2025, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter OldenbourgResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
- Published
Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen: Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.
Velte, P., 2025, In: Zeitschrift für Corporate Governance (ZCG). 20, 3, p. 121-128 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Board gender diversity and corporate social responsibility. A literature review on critical mass theory and research recommendations
Velte, P., 2025, (Accepted/In press) In: Sustainable Development.Research output: Journal contributions › Journal articles › Research › peer-review