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Institute of Management, Accounting & Finance

Organisational unit: Institute

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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
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  1. 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

  2. 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

  3. 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

  4. 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

  5. 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 Oldenbourg

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  6. 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 Verlag

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  7. 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

  8. 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

  9. 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

  10. Accepted/In press

    Bank Responses to Physical and Transition Risks in Lending: A Diagnostic Framework From a Systematic Literature Review

    Brüggemann, T. & Lueg, R., 2025, (Accepted/In press) In: Business Strategy and the Environment.

    Research output: Journal contributions › Journal articles › Research › peer-review

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