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
Deutsches Lieferkettensorgfaltspflichtengesetz
Velte, P., 2024, Handbuch Nachhaltigkeitsberichterstattung. Mittelbach-Hörmanseder, S., Hummel, K. & Schneider, G. (eds.). 1 ed. Wien: LexisNexis ARD ORAC, p. 105-119 15 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Published
Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact?
Velte, P., 01.01.2024, In: Corporate Ownership and Control. 21, 1, p. 8-20 13 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors
Velte, P., 16.02.2024, In: Corporate Governance (Bingley). 24, 2, p. 225-263 39 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Market Valuation of Biodiversity Risk: Evidence from the EU Nature Restoration Law
Bornhöft, S. C., 17.06.2025, Academy of Management Proceedings. 1 ed. Vol. 2025.Research output: Contributions to collected editions/works › Published abstract in conference proceedings › Research › peer-review
- Published
Corporate Governance im Rahmen der ESRS-Nachhaltigkeitsberichterstattung: Erfahrungen aus 2024 und Anregungen für 2025
Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 2025, In: Der Betrieb. 78, 31, p. 1841-1846 6 p., 31.Research output: Journal contributions › Journal articles › Transfer
- Published
Der neue Referentenentwurf eines CSRD-Umsetzungsgesetzes zur Nachhaltigkeitsberichterstattung
Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 32, p. 1909-1915 7 p., DB1477199.Research output: Journal contributions › Journal articles › Transfer
- 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
- Accepted/In press
Female Directors on Audit Committees and Corporate Environmental Decoupling: The Moderator Effect of Sustainability Assurance
Velte, P., 2025, (Accepted/In press) In: Business Strategy and the Environment. 18 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Tragen Unabhängigkeit und Expertise im Prüfungsausschuss bei börsennotierten Aktiengesellschaften zu erhöhten Nachhaltigkeitsaktivitäten bei? Eine kritische Würdigung vor dem Hintergrund bestehender Normen und empirischer Befunde
Velte, P., 2025, (Accepted/In press) In: KoR : internationale und kapitalmarktorientierte Rechnungslegung.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Narcissists and their influence on firm performance and reporting practices – a systematic literature review and future research agenda
Zeppenfeld, J., 2025, (Accepted/In press) In: Management Review Quarterly.Research output: Journal contributions › Journal articles › Research › peer-review