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
The role of training in implementing corporate sustainability: A systematic literature review
Sult, A., Wobst, J. & Lueg, R., 01.2024, In: Corporate Social Responsibility and Environmental Management. 31, 1, p. 1-30 30 p.Research output: Journal contributions › Scientific review articles › Research
- Published
The Role of Top Managers in Implementing Corporate Sustainability - A Systematic Literature Review on Small and Medium-Sized Enterprises
Kutzschbach, J., Tanikulova, P. & Lueg, R., 06.2021, In: Administrative Sciences. 11, 2, 19 p., 44.Research output: Journal contributions › Scientific review articles › Research
- Published
The reputation costs of executive misconduct accusations
Bouzzine, Y. D. & Lueg, R., 01.08.2021, In: Academy of Management Proceedings. 48, 1, 3 p., 10034.Research output: Journal contributions › Conference abstract in journal › Research › peer-review
- 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
- Published
The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019
Läger, F., Bouzzine, Y. D. & Lueg, R., 01.05.2022, In: Corporate Social Responsibility and Environmental Management. 29, 3, p. 549-560 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The Relationship between CFO Compensation and Corporate Sustainability: An Empirical Examination of German Listed Firms
Profitlich, M., Bouzzine, Y. D. & Lueg, R., 08.11.2021, In: Sustainability. 13, 21, 18 p., 12299.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda.
Wehrhahn, C. & Velte, P., 31.10.2024, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 22 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Theoretische Fundierung der Internen Revision: Zur ökonomischen Notwendigkeit einer Internen Revision
Eulerich, M. & Velte, P., 2013, In: Zeitschrift Interne Revision. 48, 3, p. 146-151 6 p.Research output: Journal contributions › Journal articles › Transfer › peer-review
- Published
The New European Public Country-by-Country-Reporting Requirement
Velte, P., 04.2022, In: European Taxation. 62, 4, p. 168-172 5 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The massive growth in ETF investments: Do they calm or distort the market?
Pleye, T., Wigge, K., Gutzmer, F., Hänsch, M. & Zeppenfeld, J., 2020, In: Management Studies. 10, 4, p. 95-100 6 p.Research output: Journal contributions › Journal articles › Research › peer-review