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
The impact of CEO overconfidence and firm performance on SOP dissent – Evidence for SOP voting firms in Germany
Trautberg, M., Bouzzine, Y. D. & Steen, H., 30.06.2019, In: Management Studies. 9, 2, p. 23-43 21 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of chief executive officer narcissism on environmental, social, and governance reporting
Kind, F. L., Zeppenfeld, J. & Lueg, R., 11.2023, In: Business Strategy and the Environment. 32, 7, p. 4448-4466 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The Impact of Corporate Governance on Corporate Tax Avoidance. A Literature Review
Kovermann, J. H. & Velte, P., 01.09.2019, In: Journal of International Accounting, Auditing and Taxation . 36, 29 p., 100270.Research output: Journal contributions › Scientific review articles › Research
- Published
The impact of corporate governance on the pillars of corporate social performance and reporting: A review of archival research and implications for future research
Velte, P., 2025, In: Corporate Ownership and Control. 22, 3, p. 21-34 14 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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
The impact of external auditors on firms’ financial restatements. A review of archival studies and implications for future research
Velte, P., 09.2023, In: Management Review Quarterly. 73, 3, p. 959-985 27 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of governance on integrated reporting: A literature review
Velte, P. & Gerwanski, J., 2020, The Routledge Handbook of Integrated Reporting. de Villiers, C., Hsiao, P.-C. K. & Maroun, W. (eds.). 1 ed. New York: Routledge Taylor & Francis Group, p. 210-226 17 p. (Routledge international handbooks).Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature review
Velte, P. & Issa, J., 04.09.2019, In: Problems and Perspectives in Management. 17, 3, p. 323-341 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of M&A announcements on stock prices of the bidding firm - Event study based on German and US-listed firms
Müller-Bosse, S. & Bouzzine, Y. D., 30.09.2019, In: Management Studies. 9, 3, p. 86-94 9 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of management board diversity on corporate performance: An empirical analysis for the German two-tier system
Eulerich, M., Velte, P. & van Uum, C., 2014, In: Problems and Perspectives in Management (PPM). 12, 1, p. 25-39 15 p.Research output: Journal contributions › Journal articles › Research › peer-review