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
- Published
Ansatzkonzeptionen
Freidank, C.-C., Velte, P. & Weber, S., 2016, Die Bilanz nach Handels- und Steuerrecht: Einzel- und Konzernabschluss nach HGB und IFRS. Brönner, H., Bareis, P., Hahn, K., Maurer, T., Poll, J. & Schramm, U. (eds.). 11 ed. Stuttgart: Schäffer-Poeschel Verlag, p. 81-107 27 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer › peer-review
- Published
Ansatz- und Bewertungsstetigkeit
Freidank, C.-C., Velte, P. & Weber, S. C., 2016, Die Bilanz nach Handels- und Steuerrecht: Einzel- und Konzernabschluss nach HGB und IFRS. Brönner, H., Bareis, P., Hahn, K., Maurer, T., Poll, J. & Schramm, U. (eds.). 11 ed. Stuttgart: Schäffer-Poeschel Verlag, p. 151-155 5 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer › peer-review
- Published
Appointing female CEOs in risky and precarious firm circumstances. A review of the glass cliff phenomenon
Velte, P., 01.01.2018, In: Corporate Ownership & Control . 15, 2, p. 33-43 11 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Archival research on carbon reporting quality. A review of determinants and consequences for firm value
Velte, P., 2024, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 110-148 39 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
Velte, P., 01.09.2022, In: Journal of Management and Governance. 26, 3, p. 997-1061 65 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements
Velte, P., 07.2024, In: Corporate Social Responsibility and Environmental Management. 31, 4, p. 3119-3147 29 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Artificial Intelligence Algorithms for Collaborative Book Recommender Systems
Tegetmeier, C., Johannssen, A. & Chukhrova, N., 10.2024, In: Annals of Data Science. 11, 5, p. 1705-1739 35 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports
Velte, P., 10.02.2020, In: Journal of Applied Accounting Research. 21, 1, p. 185-200 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
A target costing approach to developing an online distribution channel: Case study
Lueg, R., 10.2020, In: International Journal of Business Strategy. 20, 1, p. 5-12 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
A toolkit for robust risk assessment using F-divergences
Kruse, T., Schneider, J. C. & Schweizer, N., 10.2021, In: Management Science. 67, 10, p. 6529-6552 24 p.Research output: Journal contributions › Journal articles › Research › peer-review