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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. 2025
  4. 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

  5. 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

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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

  13. Published

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

    Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 4179-4193 15 p.

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

  14. 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

  15. 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

  16. 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

  17. 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

  18. 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

  19. 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

  20. 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

  21. 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

  22. 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

  23. 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

  24. 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

  25. 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

  26. 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

  27. E-pub ahead of print

    Anhang zu § 10: Nachhaltigkeitsberichterstattung

    Velte, P. & Wulf, I., 2025, (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

  28. 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

  29. Published

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

    Velte, P., 2025, In: Zeitschrift für Corporate Governance (ZCG). 20, 3, p. 121-128 8 p.

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

  30. Published

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

    Velte, P., 2025, In: Sustainable Development. 16 p.

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

  31. Published

    Corporate Governance im Rahmen der ESRS-Nachhaltigkeitsberichterstattung: Erfahrungen aus 2024 und Anregungen für 2025

    Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 2025, In: Der Betrieb. 78, 31, p. 1841-1846 6 p., 31.

    Research output: Journal contributions › Journal articles › Transfer

  32. Published

    Der neue Referentenentwurf eines CSRD-Umsetzungsgesetzes zur Nachhaltigkeitsberichterstattung

    Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 32, p. 1909-1915 7 p., DB1477199.

    Research output: Journal contributions › Journal articles › Transfer

  33. Published

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

    Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, In: Der Betrieb. 78, 14, p. 813-823 11 p.

    Research output: Journal contributions › Journal articles › Transfer

  34. Published

    Die Gesetzentwürfe zur CSRD-Umsetzung und zur Änderung des LkSG

    Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 39, p. 2383-2386 4 p., DB1479171.

    Research output: Journal contributions › Journal articles › Transfer

  35. Published

    Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000 - eine kritische Würdigung

    Velte, P., Borcherding, N. & Lackmann, J., 2025, In: Der Betrieb. 78, 17, p. 1025-1031 7 p.

    Research output: Journal contributions › Journal articles › Transfer

  36. Accepted/In press

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

    Velte, P., 2025, (Accepted/In press) In: Accounting Research Journal.

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

  37. Accepted/In press

    Einfluss der nachhaltigen Corporate Governance auf die Nachhaltigkeitsberichterstattung

    Velte, P., 2025, (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

  38. Accepted/In press

    Europäische Regulierung der Nachhaltigkeitsberichterstattung vor der Kehrtwende? Eine kritische Würdigung des EU-Omnibuspakets vor dem Hintergrund bisheriger empirischer Befunde

    Velte, P., 2025, (Accepted/In press) In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen.

    Research output: Journal contributions › Journal articles › Transfer

  39. Accepted/In press

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

    Velte, P., 2025, (Accepted/In press) In: Business Strategy and the Environment. 18 p.

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

  40. Accepted/In press

    How to measure Integrated Reporting Adoption, compliance, and Quality: A Systematic Review of taxonomies, constructs, and measures toward a research agenda

    Rauschenberger, F., Gerwanski, J. & Lueg, R., 2025, (Accepted/In press) In: Management Review Quarterly. 100360.

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

  41. Published

    Nachhaltigkeit und Bürokratieabbau: Vorschlag eines EU-Omnibus-Pakets zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung

    Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, In: Zeitschrift für Internationale Rechnungslegung. 20, 4, p. 145-147 3 p.

    Research output: Journal contributions › Journal articles › Transfer

  42. Accepted/In press

    Narcissists and their influence on firm performance and reporting practices – a systematic literature review and future research agenda

    Zeppenfeld, J., 2025, (Accepted/In press) In: Management Review Quarterly.

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

  43. Accepted/In press

    Sustainable Dividend Policies and CSR Disclosure: How Strategic Investors Influence Wealth Distribution

    Heinzel, N. & Lueg, R., 2025, (Accepted/In press) In: Corporate Social Responsibility and Environmental Management.

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

  44. Published

    The impact of corporate governance on the pillars of corporate social performance and reporting: A review of archival research and implications for future research

    Velte, P., 2025, In: Corporate Ownership and Control. 22, 3, p. 21-34 14 p.

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

  45. Accepted/In press

    Tragen Unabhängigkeit und Expertise im Prüfungsausschuss bei börsennotierten Aktiengesellschaften zu erhöhten Nachhaltigkeitsaktivitäten bei? Eine kritische Würdigung vor dem Hintergrund bestehender Normen und empirischer Befunde

    Velte, P., 2025, (Accepted/In press) In: KoR : internationale und kapitalmarktorientierte Rechnungslegung.

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

  46. Published

    Wirkt sich nachhaltige Corporate Governance auf die unternehmerische Klimaleistung und -berichterstattung aus? Normative Einordnung, empirische Befunde und kritische Würdigung vor dem Hintergrund der Entwürfe für ein EU-Omnibuspaket

    Velte, P., 2025, In: Deutsches Steuerrecht. 63, 15, p. 854-861 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  47. 2024
  48. Published

    Strategic cost management in new drug development

    Lueg, R., 01.12.2024, In: International Journal of Business Research. 24, 3, p. 14-23 10 p.

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

  49. Published

    Institutional dual ownership and voluntary greenhouse gas emission disclosure

    Barg, J. A., Drobetz, W., Ghoul, S. E., Guedhami, O. & Schröder, H., 12.2024, In: Journal of Corporate Finance. 89, 22 p., 102671.

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

  50. Published

    Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.

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

  51. Published

    Do TCFD-aligned firms really care for climate change, or solely for their investors?

    Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  52. Published

    Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors

    Velte, P., 11.2024, In: Corporate Social Responsibility and Environmental Management. 31, 6, p. 6000-6018 19 p.

    Research output: Journal contributions › Scientific review articles › Research

  53. E-pub ahead of print

    The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda.

    Wehrhahn, C. & Velte, P., 31.10.2024, (E-pub ahead of print) In: Journal of Financial Reporting and Accounting. 22 p.

    Research output: Journal contributions › Scientific review articles › Research

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