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Institute of Management, Accounting & Finance

Organisational unit: Institute

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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
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  1. Published

    Der Einfluss von geschlechtlicher Vielfalt im Verwaltungsrat auf die unternehmerische Nachhaltigkeitsausrichtung: Empirische Befunde am europäischen Kapitalmarkt vor dem Hintergrund der EU-Reform zur Sustainable Corporate Governance

    Velte, P., 31.03.2022, In: Zeitschrift für Corporate Governance (ZCG). 17, 2, p. 82-88 7 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  2. 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

  3. Published

    Do sustainable institutional investors influence senior executive compensation structures according to their preferences? Empirical evidence from Europe

    Focke, M., 01.09.2022, In: Corporate Social Responsibility and Environmental Management. 29, 5, p. 1109-1121 13 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  4. Published

    EU-Regulierung des öffentlichen Country by Country-Reportings: Teil II: Kritische Analyse zur Fortentwicklung der steuerlichen Berichterstattung

    Kovermann, J. H., Velte, P. & Lietz, G., 2022, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 20, 1, p. 1-4 4 p., DK1388867.

    Research output: Journal contributions › Journal articles › Research

  5. Published

    Nachhaltige Vergütungssysteme als Treiber der unternehmerischen Nachhaltigkeitsleistung? Ein Beitrag zur EU-Sustainable Corporate Governance-Debatte vor dem Hintergrund empirischer Befunde

    Velte, P., 2022, In: Deutsches Steuerrecht. 60, 9, p. 440-446 7 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  6. Published

    Auswirkungen des GKB-Projekts auf die steuerliche Gewinnermittlung in Deutschland

    Velte, P. & Mock, O., 2022, Anwendungsorientierte steuerliche Betriebswirtschaftslehre: Rechnungswesen - Steuerarten - Unternehmensstruktur : Festschrift zum 65. Geburtstag von Heinz Kußmaul. Richter, L., Meyering, S. & Sopp, K. (eds.). Berlin: Erich Schmidt Verlag, p. 701-717 17 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  7. Published

    Incentives under hybrid activity-based costing systems

    Lueg, R., 10.2020, In: International Journal of Strategic Management. 20, 1, p. 13-20 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  8. Published

    The reputation costs of executive misconduct accusations: Evidence from the #MeToo movement

    Bouzzine, Y. D. & Lueg, R., 01.03.2022, In: Scandinavian Journal of Management. 38, 1, 13 p., 101196.

    Research output: Journal contributions › Journal articles › Research › peer-review

  9. Published

    Segment profitability in the leisure industry

    Lueg, R., 01.06.2021, In: International Journal of Business Strategy. 21, 1, p. 25-34 10 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  10. Published

    Subjectivity and fairness in bonus plans: A TRANSFER PRICING APPROACH - study case

    Lueg, R., 06.2021, In: International Journal of Strategic Management. 21, 1, p. 48-56 9 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

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