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

    The impact of management board diversity on corporate performance: An empirical analysis for the German two-tier system

    Eulerich, M., Velte, P. & van Uum, C., 2014, In: Problems and Perspectives in Management (PPM). 12, 1, p. 25-39 15 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  2. Published

    Switching from a Managing to a Monitoring Function on the Board: Is a Cooling-Off Period Necessary?

    Velte, P. & Stiglbauer, M., 2013, In: The IUP Journal of Corporate Governance . 11, 11, p. 7-16 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published
  4. Published

    Reform der europäischen Corporate Governance: Praxisfolgen für die externe Abschlussprüfung

    Velte, P., Weber, S. C. & Stiglbauer, M., 2013, 1 ed. Herne: NWB Verlag. 146 p.

    Research output: Books and anthologiesMonographsTransfer

  5. Published

    The economic versus moral perspective of board diversity: A time for regulation after the financial crisis?

    Stiglbauer, M. & Velte, P., 2013, In: The International Journal of Organizational Diversity. 12, 2, p. 71-77 7 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Self-perception of the internal audit function within the corporate governance system - Empirical evidence for the European Union

    Eulerich, M., Theis, J. C., Velte, P. & Stiglbauer, M., 2013, In: Problems and Perspectives in Management (PPM). 11, 2, p. 57-72 16 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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