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
- 2025
- E-pub ahead of print
Sustainability-related co-operation among audit committees, internal auditors and external auditors: a survey-based study
Wehrhahn, C., 21.11.2025, (E-pub ahead of print) In: Meditari Accountancy Research. p. 1-30 30 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Board gender diversity and corporate social responsibility: A literature review on critical mass theory and research recommendations
Velte, P., 11.2025, In: Sustainable Development. 33, S1, p. 1233-1248 16 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Avoiding algorithm errors in textual analysis: A guide to selecting software, and a research agenda toward generative artificial intelligence
Wobst, J. & Lueg, R., 10.2025, In: Journal of Business Research. 199, 9 p., 115571.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory
Velte, P., 30.09.2025, (E-pub ahead of print) In: Sustainable Development. 16 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Does ownership structure impact carbon performance and reporting? A literature review and a research agenda
Velte, P., 09.2025, In: Accounting Research Journal. 38, 3-4, p. 443-473 31 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Female directors, family firms, climate talk and climate walk: European evidence
Bergmann, N., Velte, P. & Requejo, I., 09.2025, In: Business Strategy and the Environment. 34, 6, p. 7438-7468 31 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Market Valuation of Biodiversity Risk: Evidence from the EU Nature Restoration Law
Bornhöft, S. C., 01.07.2025, In: Academy of Management Proceedings. 2025, 1, 1 p.Research output: Journal contributions › Conference abstract in journal › Research › peer-review
- Published
A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)
Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 542-568 27 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Climate board governance and carbon assurance – European evidence
Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 594-621 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research
Velte, P., 06.2025, In: Meditari Accountancy Research. 33, 7, p. 443-465 23 p.Research output: Journal contributions › Scientific review articles › Research