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. 2023
  2. 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, Vol. 1. p. 316-333 18 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesTransfer

  3. 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 contributionsJournal articlesResearchpeer-review

  4. Published
  5. Published
  6. Published
  7. Published

    Earnings less risk-free interest charge (ERIC) and stock returns: ERIC’s relative and incremental information content in a European sample

    Griskaite, A. & Lueg, R., 13.02.2023, In: Corporate Ownership and Control. 20, 2, p. 166-181 16 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    A Critical Perspective on the Measurement of Social Value Through SROI

    Damtoft, N. F., Lueg, R., van Liempd, D. & Nielsen, J. G., 03.02.2023, Social Value, Climate Change and Environmental Stewardship: Insights from Theory and Practice. Nikolakis, W. & Veiga, R. M. (eds.). Cham: Springer Schweiz, p. 13-32 20 p.

    Research output: Contributions to collected editions/worksChapter

  9. Published

    Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure

    Döring, S., Drobetz, W., El Ghoul, S., Guedhami, O. & Schröder, H., 01.02.2023, In: Journal of Business Ethics. 182, 4, p. 903-932 30 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Zur Notwendigkeit von Nachhaltigkeit in der Corporate Governance

    Velte, P., 01.02.2023, Corporate Responsibility. : Kompass für die Nachhaltigkeitsberichterstattung. Freiberg, J. & Bruckner, A. (eds.). 2. aktualisierte und erweiterte Auflage ed. Freiburg, München, Stuttgart: Haufe Mediengruppe, p. 129-153 25 p.

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesTransfer

  11. Published

    The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research

    Velte, P., 02.2023, In: Management Review Quarterly. 73, 1, p. 353-411 59 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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