Institute of Management, Accounting & Finance
Organisational unit: Institute
- Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
- Professorship for Business Administration, esp. Managerial Accounting
- Professorship of Business Administration, esp. Corporate Finance
- Professorship of Business Administration, in particular Entrepreneurial Finance
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.
Topics
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
Most downloaded publications
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1
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CSR and tax avoidance: A review of empirical research
Research output: Journal contributions › Journal articles › Research › peer-review
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2
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Basic Cost Accounting Terminology: An English-German Dictionary
Research output: Journal contributions › Journal articles › Research › peer-review
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3
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Corporate Social Responsibility and Earnings Management: a literature review
Research output: Journal contributions › Journal articles › Research › peer-review
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4
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Does Board Composition Influence CSR Reporting? A meta-analysis
Research output: Journal contributions › Journal articles › Research › peer-review
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5
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Which is the ‘right’ choice of the market portfolio of the CAPM?
Research output: Journal contributions › Journal articles › Research › peer-review
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6
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Sustainable Management compensation and ESG performance: The German case
Research output: Journal contributions › Journal articles › Research › peer-review
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7
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The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system
Research output: Journal contributions › Journal articles › Research › peer-review
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8
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CSR management and reporting between voluntary bonding and legal regulation: First empirical insights of the compliance to the German Sustainability Code
Research output: Journal contributions › Journal articles › Research › peer-review
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9
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Increased materiality judgments in financial accounting and external audit: A critical comparison between German and international standard setting
Research output: Journal contributions › Journal articles › Research › peer-review
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10
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Does board composition have an impact on CSR reporting?
Research output: Journal contributions › Scientific review articles › Research
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11
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Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? Empirical evidence for the German two-tier system
Research output: Journal contributions › Journal articles › Research › peer-review
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12
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The effect of chief financial officers’ expert power on tax avoidance – Empirical evidence from Germany
Research output: Journal contributions › Journal articles › Research › peer-review
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13
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Moral licensing and corporate social responsibility: A systematic literature review and a research agenda
Research output: Journal contributions › Journal articles › Research › peer-review
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14
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Markttransparenz im CO2-Emissionshandel und Risikomanagement von Stromerzeugern
Research output: Journal contributions › Journal articles › Research › peer-review
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15
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The five-factor asset pricing model – A theoretical review and assessment
Research output: Journal contributions › Journal articles › Research › peer-review