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
Fiskalpolitische Maßgeblichkeit bei der Rückstellungsbewertung: Kritische Anmerkungen zum BFH-Urteil vom 20.11.2019 – XI R 46/17
Velte, P., 15.06.2020, In: Die Unternehmensbesteuerung. 13, 6, p. 360-363 4 p., 6.Research output: Journal contributions › Notes on court decisions › Transfer
- Published
Financial penalties and banks’ systemic risk
Köster, H. & Pelster, M., 2018, In: Journal of Risk Finance. 19, 2, p. 154-173 20 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Financial Penalties and Bank Performance
Köster, H. & Pelster, M., 01.06.2017, In: Journal of Banking and Finance. 79, p. 57–73 17 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
- 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
Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees
Velte, P., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 1147–1160 14 p.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
Family firm identity and capital structure decisions
Thiele, F. & Wendt, M., 10.07.2017, In: Journal of Family Business Management. 7, 2, p. 221-239 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Family businesses and non-family equity: literature review and avenues for future research
Thiele, F., 01.02.2017, In: Management Review Quarterly. 67, 1, p. 31-63 33 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Externe Rotation, Begrenzung von Prüfung und Beratung sowie Joint Audits: Eine kritische Würdigung zur Ausübung der EU-Mitgliedstaatenwahlrechte nach dem AReG
Velte, P., 2016, In: Deutsches Steuerrecht. 54, 33, p. 1944-1949 6 p.Research output: Journal contributions › Journal articles › Research › peer-review