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
- 2026
- Published
Investor heterogeneity and venture performance
Mönkemeyer, M., Rennertseder, K. & Schröder, H., 01.2026, In: Journal of Business Venturing. 41, 1, 18 p., 106524.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Dividend Policies and CSR Disclosure: How Strategic Investors Influence Wealth Distribution
Heinzel, N. & Lueg, R., 01.2026, In: Corporate Social Responsibility and Environmental Management. 33, 1, p. 786-805 20 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Anhang zu § 10: Nachhaltigkeitsberichterstattung
Velte, P. & Wulf, I., 2026, (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
Der EU-Omnibus-I zur CSRD, CSDDD und Taxonomie-Verordnung. Eine Bestandsaufnahme und kritische Würdigung der Deregulierung
Velte, P. & Wulf, I., 2026, In: Der Betrieb.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Einfluss der nachhaltigen Corporate Governance auf die Nachhaltigkeitsberichterstattung
Velte, P., 2026, (Accepted/In press) Der Prüfungsausschuss des Aufsichtsrats. : Praxisleitfaden für Finanzexperten und Aufsichtsräte. 4 ed. Stuttgart: Schäffer-Poeschel VerlagResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer
- Accepted/In press
Sustainability reporting regulations at the crossroads. A critical note on the EU Omnibus
Velte, P., 2026, (Accepted/In press) In: Critical Perspectives on International Business.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
The link between financial auditors and corporate social responsibility. A review of empirical studies and implications for future research
Velte, P., 2026, (Accepted/In press) In: Corporate Social Responsibility and Environmental Management.Research output: Journal contributions › Journal articles › Research › peer-review
- 2025
- Published
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 02.12.2025, In: European Taxation. 65, 1, p. 3-14 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Female Directors on Audit Committees and Corporate Environmental Decoupling: The Moderator Effect of Sustainability Assurance
Velte, P., 12.2025, In: Business Strategy and the Environment. 34, 8, p. 10278–10295 18 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Measuring value-based management using natural language processing
Wobst, J., Röttger, P. & Lueg, R., 12.2025, In: Management Accounting Research. 67, 17 p., 100946.Research output: Journal contributions › Journal articles › Research › peer-review