1. //
  2. Start
  3. //
  4. Organisations
  5. //
  6. Institute of Management, Accounting & Fi...
  7. //
  8. Publications
  9. //

Institute of Management, Accounting & Finance

Organisational unit: Institute

View organisation profile

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
Advanced search options
Advanced search options
to
1 - 50 out of 486Page size: 50
  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

  22. Accepted/In press

    Female directors, family firms, climate talk and climate walk: European evidence

    Bergmann, N., Velte, P. & Requejo, I., 2025, (Accepted/In press) In: Business Strategy and the Environment.

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

  23. 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

  24. E-pub ahead of print

    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, (E-pub ahead of print) In: Zeitschrift für Internationale Rechnungslegung.

    Research output: Journal contributions › Journal articles › Transfer

  25. Accepted/In press

    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, (Accepted/In press) In: Deutsches Steuerrecht.

    Research output: Journal contributions › Journal articles › Transfer

  26. 2024
  27. 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

  28. 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

  29. 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

  30. 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

  31. 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

  32. 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

  33. E-pub ahead of print

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

    Velte, P., 28.10.2024, (E-pub ahead of print) In: Journal of Global Responsibility. 27 p.

    Research output: Journal contributions › Scientific review articles › Research

  34. E-pub ahead of print

    Climate board governance and carbon assurance – European evidence

    Velte, P., 23.10.2024, (E-pub ahead of print) In: Journal of Global Responsibility. 28 p.

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

  35. Published

    Management control terminology: An English-German dictionary

    Lueg, R., Wobst, J. & Schuster, M., 01.10.2024, In: Journal of Accounting and Taxation. 16, 4, p. 190-203 14 p., 60CAEDA72571.

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

  36. Published

    Artificial Intelligence Algorithms for Collaborative Book Recommender Systems

    Tegetmeier, C., Johannssen, A. & Chukhrova, N., 10.2024, In: Annals of Data Science. 11, 5, p. 1705-1739 35 p.

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

  37. Published

    Cost of quality reports and value engineering

    Lueg, R., 10.2024, In: European Journal of Management. 24, 2, p. 79-88 10 p.

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

  38. Published

    The Theory and Processes of Citizen Entrepreneurship: How Does Citizen Entrepreneurship Work?

    Schneider, L. M., 10.2024, In: Journal of Entrepreneurship and Innovation in Emerging Economies. 10, 2, p. 312-318 7 p.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  39. Published

    Stock price reactions to climate science information from the Intergovernmental Panel on Climate Change: A mitigation function of corporate and sector emissions responsibility?

    Teutrine, C., Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 09.2024, In: Business Strategy and the Environment. 33, 6, p. 5346-5365 20 p.

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

  40. Published

    Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements

    Velte, P., 07.2024, In: Corporate Social Responsibility and Environmental Management. 31, 4, p. 3119-3147 29 p.

    Research output: Journal contributions › Scientific review articles › Research

  41. Published

    Board Ancestral Diversity and Voluntary Greenhouse Gas Emission Disclosure

    Barg, J. A., Drobetz, W., El Ghoul, S., Guedhami, O. & Schröder, H., 07.2024, In: British Journal of Management. 35, 3, p. 1512-1529 18 p.

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

  42. Published

    Corporate Sustainability Due Diligence Directive: Vergleich mit dem deutschen Lieferkettengesetz und Auswirkungen auf die Nachhaltigkeitsberichterstattung

    Wulf, I. & Velte, P., 05.06.2024, In: Zeitschrift für Corporate Governance (ZCG). 19, 3, p. 126-134 7 p.

    Research output: Journal contributions › Journal articles › Transfer

  43. Published

    Performance incentives in activity-based management

    Lueg, R., 01.06.2024, In: International Journal of Business Research. 24, 1, p. 62-69 8 p.

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

  44. Published

    What can nudging offer to reduce workplace sexual harassment? A conceptual review

    Bouzzine, Y. D., Tabiica, I., Galandi, N. & Lueg, R., 01.06.2024, In: World Development Sustainability. 4, 13 p., 100149.

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

  45. Published

    Ownership structure and corporate tax avoidance: A structured literature review on archival research

    Velte, P., 28.05.2024, In: Journal of Applied Accounting Research. 25, 3, p. 696-731 36 p.

    Research output: Journal contributions › Scientific review articles › Research

  46. Published

    Sustainable board governance and sustainable supply chain reporting. European evidence

    Velte, P., 10.05.2024, In: Journal of Strategy and Management. 17, 2, p. 222-243 22 p.

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

  47. Published

    Customer Profitability Analysis in decision-making–The roles of customer characteristics, cost structures, and strategizing

    Lueg, R. & Ilieva, D., 05.2024, In: PLoS ONE. 19, 5, 25 p., e0296974.

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

  48. Published

    Sustainable board governance and environmental performance: European evidence

    Velte, P., 05.2024, In: Business Strategy and the Environment. 33, 4, p. 3397-3421 25 p.

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

  49. Published

    Diversity Reporting im Spannungsfeld zwischen Nachhaltigkeits- und Corporate Governance-Berichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P., 03.04.2024, In: Zeitschrift für Corporate Governance (ZCG). 19, 2, p. 84-93 10 p.

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

  50. Published

    § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1812-1818 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  51. Published

    § 289c Inhalt der nichtfinanziellen Erklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1812-1821 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  52. Published

    § 289d Nutzung von Rahmenwerken

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1821-1822 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

Previous 1 2 3 4 5 6 7 8 ...10 Next