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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

    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

  3. 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

  4. E-pub ahead of print

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

    Velte, P., 14.02.2025, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 17 p.

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

  5. 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

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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

  13. 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

  14. 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

  15. 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

  16. 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

  17. 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

  18. 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

  19. 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

  20. Accepted/In press

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

    Velte, P., 2025, (Accepted/In press) In: Journal of Financial Reporting and Accounting.

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

  21. 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

  22. 2024
  23. 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

  24. 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

  25. 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

  26. E-pub ahead of print

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

    Voß, L., Cordes, H. & Lueg, R., 06.11.2024, (E-pub ahead of print) In: Sustainable Development. 24 p.

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

  27. 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

  28. 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

  29. 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

  30. 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

  31. 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

  32. 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

  33. 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

  34. 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

  35. 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

  36. 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

  37. 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

  38. 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

  39. 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

  40. 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

  41. 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

  42. 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

  43. 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

  44. 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

  45. 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

  46. Published

    § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

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

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

  47. Published

    § 289c Inhalt der nichtfinanziellen Erklärung

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

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

  48. Published

    § 289d Nutzung von Rahmenwerken

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

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

  49. Published

    § 289e Weglassen nachteiliger Angaben

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1822-1823 2 p. (NomosKommentar).

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

  50. Published

    § 289f Erklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1823-1831 9 p. (NomosKommentar).

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

  51. Published

    § 315b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1995-1999 5 p. (NomosKommentar).

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

  52. Published

    § 315c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1999-2000 2 p. (NomosKommentar).

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

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