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
  1. Published

    Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling: Beiträge aus Wissenschaft und Praxis

    Velte, P. (Editor), Müller, S. (Editor), Weber, S. C. (Editor), Sassen, R. (Editor) & Mammen, A. (Editor), 2018, 1 ed. Wiesbaden: Springer. 656 p.

    Research output: Books and anthologiesCollected editions and anthologiesResearch

  2. Published

    Key audit matters

    Velte, P., 2018, In: Wirtschaftswissenschaftliches Studium. 47, 11, p. 50-52 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  3. Published

    Can management-sponsored non-binding remuneration votes shape the executive compensation structure? Evidence from Say-on-Pay votes in Germany

    Obermann, J., 22.11.2018, In: European Journal of Finance. 24, 17, p. 1609-1630 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published
  5. Published

    Zukunft der nichtfinanziellen Berichterstattung: Das CSR-Richtlinie-Umsetzungsgesetz als Zwischenlösung !?

    Velte, P., 2017, In: Der Betrieb. 70, 48, p. 2813-2820 8 p., DB1248925.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Die nichtfinanzielle Erklärung und die Diversity-Berichterstattung nach dem CSR-Richtlinie-Umsetzungsgesetz

    Velte, P., 2017, In: Audit Committee Quarterly. extra: Corporate Social Responsibility, p. 5-7 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  7. Published
  8. Published

    What Is the Impact of Financial Penalties on the Performance and Stock Returns of Banks?

    Pelster, M., 01.01.2017, Hamburg : Lastest Thinking GmbH.

    Research output: other publicationsArticles in scientific forums or blogsResearch

  9. Published

    IFRIC 23 - Mehr Sicherheit in der Bilanzierung von Ertragsteuern nach IAS 12

    Kovermann, J. H. & Velte, P., 10.2017, In: Zeitschrift für Internationale Rechnungslegung. 12, 10, p. 405-409 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. 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 contributionsJournal articlesResearchpeer-review

Recently viewed

Publications

  1. Effects of free air CO2 enrichment on root growth of barley, sugar beet and wheat grown in a rotation under different nitrogen supply
  2. Zinc and cadmium accumulation in single zebrafish (Danio rerio) embryos - A total reflection X-ray fluorescence spectrometry application
  3. Predictors and moderators of response to internet-delivered Interpersonal Psychotherapy and Cognitive Behavior Therapy for depression
  4. Effectiveness of an internet-based intervention to improve sleep difficulties in a culturally diverse sample of international students
  5. Deepening or losing trust: towards partnerships between refugee parents and educators in early childhood education and care in Germany
  6. Integrating sense of place in planning and management of multifunctional river landscapes: experiences from five European case studies
  7. Geochemical Assessment of Sediment Quality Using Multivariate Statistical Analysis of Ennore Creek, North of Chennai, SE Coast of India.
  8. Law and authority in British legal history, 1200–1900, edited by Mark Godfrey,Cambridge, Cambridge University Press, 2016, ISBN 978-1-107-12227-7
  9. Analysis of nutrition-relevant trace elements in human blood and serum by means of total reflection X-ray fluorescence (TXRF) spectroscopy
  10. Gelingens- und Misslingensfaktoren bei Projekten zur systematischen Förderung der Lehrergesundheit: Erfahrungen aus einem Modellprojekt
  11. „See Me, Feel Me, Touch Me, Heal Me“: Definitionen, Verhältnisbeschreibungen und Anwendungsempfehlungen zwischen Musik, Gefühlen und Pädagogik.
  12. Deal or no deal? How round vs precise percentage offers and price-ending mimicry affect impasse risk in over 25 million eBay negotiations
  13. The distribution of self-reported psychotic-like experiences in non-psychotic help-seeking mental health patients in the general population
  14. Investitionen junger Unternehmen - Eine theoretische und empirische Untersuchung der Investitionsmuster deutscher Unternehmensgründungen
  15. Summer temperatures from the Middle Pleistocene site Schöningen 13 II, northern Germany, determined from subfossil chironomid assemblages
  16. Risk or Resilience? The Role of Trade Integration and Foreign Ownership for the Survival of German Enterprises during the Crisis 2008-2010
  17. Fatty acid feedstock preparation and lactic acid production as integrated processes in mixed restaurant food and bakery wastes treatment