Institute of Management, Accounting & Finance

Organisational unit: Institute

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
  1. 2018
  2. Published

    Zehn Jahre REITG: Eine Misserfolgsgeschichte

    Kovermann, J. H., 05.01.2018, In: Die Aktiengesellschaft. 63, 1, p. 22-26 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Appointing female CEOs in risky and precarious firm circumstances. A review of the glass cliff phenomenon

    Velte, P., 01.01.2018, In: Corporate Ownership & Control . 15, 2, p. 33-43 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Private Equity Investors and Family Firms: The Role of Exit Intentions and Conflicts

    Thiele, F., Busse, S. & Prigge, S., 01.01.2018, In: Corporate Ownership & Control . 15, 2, p. 44-58 15 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: A literature review

    Velte, P. & Loy, T., 01.01.2018, In: Journal of Governance and Regulation. 7, 2, p. 74-90 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Determinants of mandatory goodwill disclosure: The case of impairment testing in Germany

    Lazar, L. & Velte, P., 2018, In: International Journal of Managerial and Financial Accounting. 10, 4, p. 301-330 30 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Experteninterviews zur europäischen Reform der steuerlichen Gewinnermittlung, Teil I

    Velte, P. & Mock, O., 2018, In: FinanzRundschau. 100, 23, p. 1081-1091 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Experteninterviews zur europäischen Reform der steuerlichen Gewinnermittlung (Teil II)

    Velte, P. & Mock, O., 2018, In: FinanzRundschau. 100, 24, p. 1125-1135 11 p., 24.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Financial penalties and banks’ systemic risk

    Köster, H. & Pelster, M., 2018, In: Journal of Risk Finance. 19, 2, p. 154-173 20 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published
  11. Published

    Key audit matters

    Velte, P., 2018, In: Wirtschaftswissenschaftliches Studium. 47, 11, p. 50-52 3 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

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Publications

  1. Organizing Half-Things: Knowing, Theorizing and Studying Atmospheres
  2. Say on Pay als wirkungsvolles europäisches Regulierungsinstrument
  3. Control and Freedom: Power and Paranoia in the Age of Fiber Optics
  4. Operationalizing Network Theory for Ecosystem Service Assessments
  5. Kreditwirtschaftliche Strategien zu Beginn des neuen Jahrtausends
  6. Die Sozialisierung des Wissens und das Streben nach Deutungsmacht
  7. Differential mortality rates in major and subthreshold depression
  8. §7 Europäisches Verwaltungsrecht und Europäisches Verfassungsrecht
  9. Digitale Interventionen in der betrieblichen Gesundheitsförderung
  10. A Questionnaire Assessing Discomfort in Automation – The Disco-Scale
  11. Age effects on controlling tools with sensorimotor transformations
  12. Demographie und Wertbeitrag im Fokus des Human Capital Managements
  13. Towards an Extended Enterprise Architecture Meta-Model for Big Data
  14. Prüfung der Buchführung durch den Aufsichtsrat – Recht oder Pflicht?
  15. Deregulierungspolitik in Deutschland - Erfahrungen und Perspektiven
  16. Fairness und Kündigungen – eine theoretische und empirische Analyse
  17. Entgrenzung bei ortsflexibler Arbeit und berufsbedingter Mobilität
  18. The effects of feedback on achievement, interest and self-evaluation
  19. Language Model Transformers as Evaluators for Open-domain Dialogues
  20. Le société d’entrepreneur en droit allemand („Unternehmergesellschaft“)
  21. The Sustainability Balanced Scorcard and venture capital ownership
  22. All's well that ends well? - Das EU/VK-Handels- und Kooperationsabkommen
  23. Was wissen wir ueber die Psychologie erfolgreichen Unternehmertums?
  24. Converging perspectives in audience studies and digital literacies
  25. The Experience of Driving Anger among Taxi Drivers in German Cities
  26. Development of a Questionnaire Assessing Discomfort – The Disco-Scale
  27. Der Widerstand gegen die Diktatur und das neue Bild von Deutschland
  28. Individuelle Verhaltensprävention durch Stress- und Selbstmanagement
  29. John Ford's 'Rio Grande': Momism, the Cold War, and the American frontier