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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. 2020
  2. Published

    Which is the ‘right’ choice of the market portfolio of the CAPM?

    Wobst, J., Gramlich, A., Röttger, P. & Spee, K., 31.03.2020, In: Management Studies. 10, 1, p. 25 - 29 5 p.

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

  3. Published

    Detecting green-washing or substantial organizational communication: A model for testing two-way interaction between risk and sustainability reporting

    Lueg, K. & Lueg, R., 23.03.2020, In: Sustainability. 12, 6, 9 p., 2520.

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

  4. Published

    Customer accounting and free return policies of retailers

    Lueg, R., 03.2020, In: International Journal of Business Research. 20, 1, p. 89-94 6 p.

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

  5. Published

    Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports

    Velte, P., 10.02.2020, In: Journal of Applied Accounting Research. 21, 1, p. 185-200 16 p.

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

  6. Published

    Let’s talk about money! Assessing the link between firm performance and voluntary Say-on-Pay votes

    Obermann, J., 01.02.2020, In: Journal of Business Economics. 90, 1, p. 109-135 27 p., 1.

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

  7. Published

    Corporate Social Responsibility and Earnings Management: a literature review

    Velte, P., 13.01.2020, In: Corporate Ownership & Control . 17, 2, p. 8-19 12 p.

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

  8. Published

    The curvilinear and time-lagging impact of sustainability performance on financial performance: Evidence from Germany

    Nuber, C., Velte, P. & Hörisch, J., 01.01.2020, In: Corporate Social Responsibility and Environmental Management. 27, 1, p. 232-243 12 p.

    Research output: Journal contributions › Journal articles › Research

  9. Published

    § 289 b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2090-2097 8 p. (NomosKommentar).

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

  10. Published

    § 289 c Inhalt der nichtfinanziellen Erklärung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2097-2101 5 p. (NomosKommentar).

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

  11. Published

    § 289 d Nutzung von Rahmenwerken

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2102-2103 2 p. (NomosKommentar).

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

  12. Published

    § 289 f Erklärung zur Unternehmensführung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2104-2114 11 p. (NomosKommentar).

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

  13. Published

    § 315 b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2323-2329 7 p. (NomosKommentar).

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

  14. Published

    § 315 c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2329 1 p. (NomosKommentar).

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

  15. Published

    § 315 d Konzernerklärung zur Unternehmensführung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2329-2332 4 p. (NomosKommentar).

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

  16. Published

    Activity-Based Costing as a Basis for Transfer Prices and Target Setting

    Lueg, R., 2020, In: International Journal of Economics and Business Administration. 8, 3, p. 489-499 11 p.

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

  17. Published

    Clawback-Klauseln in Vorstandsvergütungsverträgen als effektives Corporate Governance-Instrument? Empirische Evidenz und kritische Würdigung vor dem Hintergrund des ARUG II

    Velte, P., 2020, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 18, 2, p. 50-56 7 p., 2.

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

  18. Published

    Corporate Sustainability Committees, Chief Sustainability Officers and Environmental Performance – Empirical evidence from European firms

    Velte, P., 2020, In: Zeitschrift für Umweltpolitik & Umweltrecht. 43, 2, p. 191-213 23 p.

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

  19. Published

    Der Referentenentwurf für ein Finanzmarktintegritätsstärkungsgesetz (FISG): Reform der internen Corporate Governance nach dem Wirecard-Skandal

    Velte, P., 2020, In: Steuern und Bilanzen . 21, p. 817-826 10 p.

    Research output: Journal contributions › Journal articles › Transfer

  20. Published

    Die Lieferkette im Fokus der nichtfinanziellen Berichterstattung: Normative Reichweite, empirische Befunde und Reformdiskussion

    Velte, P., 2020, In: Deutsches Steuerrecht. 58, 37, p. 2034-2038 5 p.

    Research output: Journal contributions › Journal articles › Transfer

  21. Published

    Entwicklungsperspektiven des öffentlichen Country-by-Country Reportings: Ein Plädoyer für mehr Transparenz in der Steuerberichterstattung?!

    Velte, P. & Kovermann, J. H., 2020, Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach: Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS. Freiberg, J. (ed.). Herne: Verlag Neue Wirtschaftsbriefe (NWB), Herne/Berlin, p. 387-406 20 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  22. Published

    Klimaberichterstattung in der betriebswirtschaftlichen Forschung: Normative und empirisch-quantitative Einblicke aus europäischer Perspektive

    Velte, P., 2020, In: Wirtschaftswissenschaftliches Studium. 49, 12, p. 4-9 6 p.

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

  23. Published

    Können Corporate-Governance-Variablen die Qualität der Vergütungsberichte positiv beeinflussen? Empirische Befunde vor dem Hintergrund des ARUG II

    Velte, P., 2020, In: Zeitschrift für Corporate Governance (ZCG). 15, 1, p. 32-37 6 p., 1.

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

  24. Published

    Listening to birdsong: Impression management of VW on Twitter during Dieselgate

    Bouzzine, Y. D., Steen, H. & Trautberg, M., 2020, In: Management Studies. 10, 3, p. 64-78 15 p.

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

  25. Published

    „Nachhaltige und langfristige“ Vorstandsvergütung nach dem ARUG II: Erste Anmerkungen zur zwingenden Einbeziehung von Sozial- und Umweltaspekten nach § 87 I 2 AktG

    Velte, P., 2020, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 23, 1, p. 12-15 4 p.

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

  26. Published

    Plädoyer zur Einrichtung eines International Sustainability Standards Board (ISSB) als Pendant zum IASB

    Velte, P., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 12, p. 525-526 2 p.

    Research output: Journal contributions › Journal articles › Transfer

  27. Published

    Reform der Corporate Governance nach dem RefE für ein Finanzmarktintegritätsstärkungsgesetz (FISG)

    Gros, M. & Velte, P., 2020, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 18, 11, p. 436-443 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  28. Published

    Reform der Corporate Governance und Abschlussprüfung nach dem Wirecard-Skandal: Zum Aktionsplan der Bundesregierung vom 07.10.2020; Interview mit Prof. Dr. Thomas Loy und Prof. Dr. Patrick Velte

    Loy, T. & Velte, P., 2020, In: WPg - Die Wirtschaftsprüfung. 73, 21, p. 1283-1286 4 p.

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

  29. Published

    Say on Pay, Fee Caps und Vergütungsbericht nach dem ARUG II: Eine kritische Würdigung zur Regulierung der Managerbezüge

    Velte, P., 2020, In: Steuern und Bilanzen . 2, p. 52-59 8 p., 2.

    Research output: Journal contributions › Journal articles › Transfer

  30. Published

    The impact of governance on integrated reporting: A literature review

    Velte, P. & Gerwanski, J., 2020, The Routledge Handbook of Integrated Reporting. de Villiers, C., Hsiao, P.-C. K. & Maroun, W. (eds.). 1 ed. New York: Routledge Taylor & Francis Group, p. 210-226 17 p. (Routledge international handbooks).

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

  31. Published

    The massive growth in ETF investments: Do they calm or distort the market?

    Pleye, T., Wigge, K., Gutzmer, F., Hänsch, M. & Zeppenfeld, J., 2020, In: Management Studies. 10, 4, p. 95-100 6 p.

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

  32. Published

    Zielgrößen für den Frauenanteil im Vorstand und in den beiden Führungsebenen unterhalb des Vorstands: Eine empirische Analyse für den DAX30, MDAX und SDAX zur ersten und zweiten Umsetzungsphase

    Weber, S. C., Fischer, A., Kempen, A. & Velte, P., 2020, In: Der Betrieb. 73, 19, p. 966-970 5 p.

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

  33. Published

    Zur Einbeziehung der relativen CO2-Leistung in die Vorstandvergütung nach dem ARUG II

    Velte, P. & Stern, H. J., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 9, p. 389-396 8 p.

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

  34. Published

    Zwingende Einrichtung von Compliance-Management-Systemen bei börsennotierten AG nach dem Wirecard-Skandal? Eine Analyse vor dem Hintergrund des Referentenentwurfs für ein Finanzmarktintegritätsstärkungsgesetz (FISG)

    Velte, P. & Graewe, D., 2020, In: Der Betrieb. 72, 48, p. 2529-2534 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  35. 2019
  36. Published

    Regulierung von Stimmrechtsberatern nach ARUG II: Neue Transparenzpflichten gem. § 134d AktG-E als „zahnloser Papiertiger“?

    Velte, P., 20.12.2019, In: Die Aktiengesellschaft. 64, 24, p. 893-898 6 p.

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

  37. Published

    The bidirectional relationship between ESG performance and earnings management: Empirical evidence from Germany

    Velte, P., 23.10.2019, In: Journal of Global Responsibility. 10, 4, p. 322-338 17 p.

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

  38. Published

    The impact of M&A announcements on stock prices of the bidding firm - Event study based on German and US-listed firms

    Müller-Bosse, S. & Bouzzine, Y. D., 30.09.2019, In: Management Studies. 9, 3, p. 86-94 9 p.

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

  39. Published

    The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature review

    Velte, P. & Issa, J., 04.09.2019, In: Problems and Perspectives in Management. 17, 3, p. 323-341 19 p.

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

  40. Published

    Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence

    Winschel, J. & Stawinoga, M., 01.09.2019, In: Management Review Quarterly. 69, 3, p. 265-328 64 p.

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

  41. Published

    The Impact of Corporate Governance on Corporate Tax Avoidance. A Literature Review

    Kovermann, J. H. & Velte, P., 01.09.2019, In: Journal of International Accounting, Auditing and Taxation . 36, 29 p., 100270.

    Research output: Journal contributions › Scientific review articles › Research

  42. Published

    Bidirectional effects between organizational sustainability disclosure and risk

    Lueg, K., Krastev, B. & Lueg, R., 20.08.2019, In: Journal of Cleaner Production. 229, p. 268-277 10 p.

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

  43. Published

    Net deferred tax assets and the long-run performance of initial public offerings

    Kovermann, J. H. & Velte, P., 08.08.2019, In: Corporate Ownership & Control . 16, 4, p. 111-127 17 p.

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

  44. Published

    Tax Avoidance in Family Firms: Evidence from Large Private Firms

    Kovermann, J. H. & Wendt, M., 08.2019, In: Journal of Contemporary Accounting and Economics. 15, 2, p. 145-157 13 p.

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

  45. Published

    Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

    Gerwanski, J., Kordsachia, O. & Velte, P., 07.2019, In: Business Strategy and the Environment. 28, 5, p. 750-770 21 p.

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

  46. Published

    The impact of CEO overconfidence and firm performance on SOP dissent – Evidence for SOP voting firms in Germany

    Trautberg, M., Bouzzine, Y. D. & Steen, H., 30.06.2019, In: Management Studies. 9, 2, p. 23-43 21 p.

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

  47. Published

    Internet of things and process performance improvements in manufacturing

    Lueg, R., 06.2019, In: International Journal of Business Research. 19, 2, p. 63-72 10 p.

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

  48. Published

    Transfer prices and compensation: an Activity-based Costing approach in the telecommunications industry

    Lueg, R., 06.2019, In: European Journal of Management. 19, 2, p. 27-34 8 p.

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

  49. Published

    Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

    Nielsen, J. G., Lueg, R. & van Liempd, D., 18.04.2019, In: Sustainability. 11, 8, 23 p., 2327.

    Research output: Journal contributions › Scientific review articles › Research

  50. Published

    Editorial

    Lueg, R. & Bouzzine, Y. D., 31.03.2019, In: Management Studies. 9, 1, p. 1 1 p.

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

  51. Published

    The five-factor asset pricing model – A theoretical review and assessment

    Bouzzine, Y. D., Müller-Bosse, S., Steen, H., Trautberg, M. & Wöhlert, M., 31.03.2019, In: Management Studies. 9, 1, p. 2-7 6 p.

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

  52. Published

    BUSINESS MODELS IN BANKING: A CLUSTER ANALYSIS USING ARCHIVAL DATA

    Lueg, R., Schmaltz, C. & Tomkus, M., 20.03.2019, In: TRAMES-JOURNAL OF THE HUMANITIES AND SOCIAL SCIENCES. 23, 1, p. 79-107 29 p.

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

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