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. 2014
  2. Published

    Determinants of executive board remuneration new insights from Germany

    Velte, P. & Eulerich, M., 01.01.2014, In: Corporate Ownership & Control . 11, 4, p. 96-113 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Increased auditor independence by external rotation and separating audit and non audit duties? A note on the European audit regulation

    Velte, P. & Eulerich, M., 01.01.2014, In: Journal of Governance and Regulation. 3, 2, p. 53-62 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Abschluss der EU-Reform zur Abschlussprüfung: Ausgewählte Regulierungsmaßnahmen im Überblick

    Velte, P., 2014, In: Zeitschrift für das gesamte Genossenschaftswesen. 64, 3, p. 245-251 7 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published
  6. Published

    Audit pricing in China and Pakistan: A comparative review of audit practices

    Younas, Z. I., Velte, P. & Ashfaq, K., 2014, In: Accounting and Management Information Systems. 13, 1, p. 98-110 13 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published
  8. Published

    Corporate governance in Ukraine: Major standards and emerging trends

    Kostyuk, A., Stiglbauer, M., Velte, P., Lapina, Y. & Riabichenko, D., 2014, Corporate governance in emerging markets: Theories, Practices and Cases. Boubaker, S. & Nguyen, D. K. (eds.). Berlin/New York: Springer, p. 269-288 20 p. (CSR, Sustainability, Ethics & Governance).

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearchpeer-review

  9. Published

    Das Controlling als Qualitätssicherungsinstrument der Corporate Governance: Schlussfolgerungen aus experimentellen Untersuchungsergebnissen

    Eulerich, M., Velte, P. & Mohr, J., 2014, In: Zeitschrift für Corporate Governance (ZCG). 9, 2, p. 58-63 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published
  11. Published

    Der Einfluss von Vielfalt bei der Vorstandsbesetzung auf den Unternehmenserfolg: Eine empirische Analyse für den DAX30, TecDAX, MDAX und SDAX

    Velte, P., Eulerich, M. & van Uum, C., 2014, In: Betriebswirtschaftliche Forschung und Praxis. 66, 6, p. 581-601 21 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review