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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. 2026
  2. 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

  3. 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

  4. 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

  5. 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

  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. 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

  8. 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

  9. 2025
  10. Published

    Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

    Muench, M. & Velte, P., 02.12.2025, In: European Taxation. 65, 1, p. 3-14 12 p.

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

  11. Published

    Female Directors on Audit Committees and Corporate Environmental Decoupling: The Moderator Effect of Sustainability Assurance

    Velte, P., 12.2025, In: Business Strategy and the Environment. 34, 8, p. 10278–10295 18 p.

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

  12. 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

  13. 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

  14. Published

    Board gender diversity and corporate social responsibility: A literature review on critical mass theory and research recommendations

    Velte, P., 11.2025, In: Sustainable Development. 33, S1, p. 1233-1248 16 p.

    Research output: Journal contributions › Scientific review articles › Research

  15. Published

    Avoiding algorithm errors in textual analysis: A guide to selecting software, and a research agenda toward generative artificial intelligence

    Wobst, J. & Lueg, R., 10.2025, In: Journal of Business Research. 199, 9 p., 115571.

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

  16. 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

  17. Published

    Does ownership structure impact carbon performance and reporting? A literature review and a research agenda

    Velte, P., 09.2025, In: Accounting Research Journal. 38, 3-4, p. 443-473 31 p.

    Research output: Journal contributions › Scientific review articles › Research

  18. 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

  19. Published

    Market Valuation of Biodiversity Risk: Evidence from the EU Nature Restoration Law

    Bornhöft, S. C., 01.07.2025, In: Academy of Management Proceedings. 2025, 1, 1 p.

    Research output: Journal contributions › Conference abstract in journal › Research › peer-review

  20. Published

    A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)

    Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 542-568 27 p.

    Research output: Journal contributions › Scientific review articles › Research

  21. Published

    Climate board governance and carbon assurance – European evidence

    Velte, P., 20.06.2025, In: Journal of Global Responsibility. 16, 3, p. 594-621 28 p.

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

  22. Published

    Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research

    Velte, P., 06.2025, In: Meditari Accountancy Research. 33, 7, p. 443-465 23 p.

    Research output: Journal contributions › Scientific review articles › Research

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