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
- 2023
- Published
Berichterstattung nach Art. 8 der EU-Taxonomie-Verordnung. Eine empirische Untersuchung der Taxonomiefähigkeit und -konformität bei den Unternehmen des DAX, MDAX und SDAX
Garzen, M., Weber, S., Velte, P. & Fischer, A., 08.09.2023, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 23, 9, p. 363-373 11 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate Climate Reporting of European Banks: Are these institutions compliant with climate issues?
Friedrich, T., Velte, P. & Wulf, I., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2817-2834 18 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market
Velte, P., 09.2023, In: Corporate Social Responsibility and Environmental Management. 30, 5, p. 2406-2418 13 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of external auditors on firms’ financial restatements. A review of archival studies and implications for future research
Velte, P., 09.2023, In: Management Review Quarterly. 73, 3, p. 959-985 27 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research
Velte, P., 15.08.2023, In: Journal of Environmental Management. 340, 13 p., 117916.Research output: Journal contributions › Scientific review articles › Research
- Published
Stock Market Reactions to Climate Activism - An Event Study of the Fridays For Future Movement
Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.08.2023, In: Academy of Management Proceedings. 2023, 1, 18303.Research output: Journal contributions › Conference abstract in journal › Research › peer-review
- Published
Anhang zu § 5: Zur praktischen Umsetzung der Sorgfaltspflichten nach dem LkSG - Fallstudie zu einem Social Compliance Management System nach IDW PS 980
Merz, D., Stitteneder, S. & Velte, P., 05.06.2023, LkSG. Lieferkettensorgfaltspflichtengesetz: Kommentar. Schall, A., Theusinger, I. & Pour Rafsendjani, M. (eds.). 1 ed. Berlin: Walter de Gruyter GmbH, Vol. 1. p. 316-333 18 p.Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Transfer
- Published
CSR, moral licensing and organizational misconduct: a conceptual review
Bouzzine, Y. D. & Lueg, R., 25.04.2023, In: Organization Management Journal. 20, 2, p. 63-74 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Climate reporting quality following the recommendations of the task force on climate-related financial disclosures: A Focus on the German capital market: A Focus on the German Capital Market
Braasch, A. & Velte, P., 04.2023, In: Sustainable Development. 31, 2, p. 926-940 15 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Nachhaltigkeitsexpertise als Kompetenzprofil des Aufsichtsrats: Deutscher Corporate Governance Kodex und Impulse durch die EU-Sustainable Finance-Regulierungen
Velte, P., 31.03.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 2, p. 78-86 9 p.Research output: Journal contributions › Journal articles › Transfer › peer-review