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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. 2025
  2. E-pub ahead of print

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

    Velte, P., 02.05.2025, (E-pub ahead of print) In: Meditari Accountancy Research. 23 p.

    Research output: Journal contributions › Scientific review articles › Research

  3. Published

    Audit quality and materiality disclosure quality in integrated reporting: The moderating effect of carbon assurance quality

    Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 3785-3801 17 p.

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

  4. E-pub ahead of print

    Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements

    Velte, P., 14.04.2025, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 47 p.

    Research output: Journal contributions › Scientific review articles › Research

  5. Published

    The impact of environmental sustainability on willingness to invest in startups: A survey among private investors

    Voß, L., Cordes, H. & Lueg, R., 04.2025, In: Sustainable Development. 33, 2, p. 2672-2695 24 p.

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

  6. E-pub ahead of print

    Corporate social responsibility (CSR) decoupling and tax avoidance. Symbolic use of sustainable boards in the European Union?

    Velte, P., 16.03.2025, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 15 p.

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

  7. Published

    Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?

    Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.

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

  8. Published

    Carbon performance and corporate financial performance during crises: Evidence from the COVID-19 pandemic and the Global Financial Crisis

    Läger, F., Bouzzine, Y. D. & Lueg, R., 02.2025, In: Journal of Industrial Ecology. 29, 1, p. 246-263 18 p.

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

  9. Published

    Erste Erfahrungen mit der Nachhaltigkeitsberichterstattung und -prüfung: Herausforderungen und Perspektiven in der Wirtschaftsprüfungspraxis

    Velte, P. & Lambertz, F., 02.2025, In: REthinking: Finance. 7, 1, p. 33-39 7 p.

    Research output: Journal contributions › Journal articles › Transfer

  10. Published

    Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Normative Rahmenbedingungen und empirische Befunde

    Velte, P. & Wehrhahn, C., 25.01.2025, In: Zeitschrift Interne Revision. 58, 1, p. 28-34 7 p.

    Research output: Journal contributions › Scientific review articles › Transfer

  11. Published

    Physical climate risk: Stock price reactions to the historically most extreme European and United States heat waves since 1979

    Schuster, M., Krüger, J. & Lueg, R., 24.01.2025, In: PLoS ONE. 20, 1 , 21 p., e0318166.

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

  12. Published

    Nichtumsetzung der CSRD zum 31.12.2024: Konsequenzen für die Tätigkeit des Aufsichtsrats

    Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 13.01.2025, In: Der Betrieb. 78, 3, p. 67-71 5 p.

    Research output: Journal contributions › Journal articles › Transfer

  13. Published

    Sustainability performance measurement – a framework for context-specific applications

    Damtoft, N. F., van Liempd, D. & Lueg, R., 02.01.2025, In: Journal of Global Responsibility. 16, 1, p. 162-201 40 p.

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

  14. Published

    Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance

    Wobst, J., Tanikulova, P. & Lueg, R., 02.01.2025, In: Journal of Accounting Literature. 47, 1, p. 150-200 51 p.

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

  15. Published

    Corporate social responsibility sophistication: Company-specific drivers among early and late adopters

    Kunkel, K., Wigge, K. & Lueg, R., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 894-910 17 p.

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

  16. Published

    Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

    Velte, P., 01.2025, In: Corporate Governance (Bingley). 25, 8, p. 1-20 20 p.

    Research output: Journal contributions › Scientific review articles › Research

  17. Published

    Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees

    Velte, P., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 1147–1160 14 p.

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

  18. Published

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

    Muench, M. & Velte, P., 01.2025, In: European Taxation. 65, 1, p. 3-14 12 p.

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

  19. Accepted/In press

    Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen. Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.

    Velte, P., 2025, (Accepted/In press) In: Zeitschrift für Corporate Governance (ZCG).

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

  20. Accepted/In press

    Der Vorschlag der EU-Kommission für ein EU-Omnibus-Paket zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung

    Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (Accepted/In press) In: Der Betrieb.

    Research output: Journal contributions › Journal articles › Transfer

  21. Accepted/In press

    Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000: Eine kritische Würdigung

    Velte, P., Borcherding, N. & Lackmann, J., 2025, (Accepted/In press) In: Der Betrieb.

    Research output: Journal contributions › Journal articles › Transfer

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