@article{57461,
  abstract     = {{This study empirically examines the "Evaluative AI" framework, which aims to enhance the decision-making process for AI users by transitioning from a recommendation-based approach to a hypothesis-driven one. Rather than offering direct recommendations, this framework presents users pro and con evidence for hypotheses to support more informed decisions. However, findings from the current behavioral experiment reveal no significant improvement in decision-making performance and limited user engagement with the evidence provided, resulting in cognitive processes similar to those observed in traditional AI systems. Despite these results, the framework still holds promise for further exploration in future research.
}},
  author       = {{Kornowicz, Jaroslaw}},
  journal      = {{arXiv}},
  title        = {{{An Empirical Examination of the Evaluative AI Framework}}},
  doi          = {{10.48550/ARXIV.2411.08583}},
  year         = {{2024}},
}

@article{60118,
  author       = {{Fritz, Marlon and Forstinger, Sarah and Feng, Yuanhua and Gries, Thomas}},
  issn         = {{0266-4763}},
  journal      = {{Journal of Applied Statistics}},
  number       = {{7}},
  pages        = {{1342--1360}},
  publisher    = {{Informa UK Limited}},
  title        = {{{Forecasting economic growth by combining local linear and standard approaches}}},
  doi          = {{10.1080/02664763.2024.2424920}},
  volume       = {{52}},
  year         = {{2024}},
}

@inbook{58364,
  author       = {{Kolosok, Svitlana and Myroshnychenko, Iuliia and Gries, Thomas}},
  booktitle    = {{The Elgar Companion to Energy and Sustainability}},
  isbn         = {{9781035307494}},
  publisher    = {{Edward Elgar Publishing}},
  title        = {{{Energy and sustainability: a balanced energy transition strategy}}},
  doi          = {{10.4337/9781035307494.00024}},
  year         = {{2024}},
}

@inproceedings{62155,
  author       = {{Radermacher, Katharina and Horsthemke, Johanna and Täuber, Mona }},
  booktitle    = {{Herbstworkshop WK Pers}},
  title        = {{{Unveiling the Impact of Flexible Work on Employer Attractiveness: Examining the Role of Work Experience}}},
  year         = {{2024}},
}

@techreport{62739,
  author       = {{Bornemann, Tobias and Novotny–Farkas, Zoltán}},
  title        = {{{Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}}},
  doi          = {{10.2139/ssrn.4821642}},
  year         = {{2024}},
}

@inproceedings{54589,
  author       = {{Brennig, Katharina and Löhr, Bernd and Brock, Jonathan and Reineke, Malte Fabian and Bartelheimer, Christian}},
  booktitle    = {{Americas Conference on Information Systems (AMCIS)}},
  title        = {{{Maximizing the Impact of Process Mining Research: Four Strategic Guidelines}}},
  year         = {{2024}},
}

@inproceedings{62796,
  author       = {{Reineke, Malte Fabian and Bartelheimer, Christian}},
  booktitle    = {{AMCIS 2024 TREOs}},
  location     = {{Salt Lake City, Utah, USA}},
  title        = {{{Assessing the impact of organizational culture on workarounds: A maturity model}}},
  year         = {{2024}},
}

@inproceedings{54025,
  abstract     = {{Excellent Information Systems (IS) bachelor or master student theses have the potential to inform the
scientific community about interesting findings about IS phenomena. However, transforming such
theses into scientific working papers is not only time-consuming for the student and the supervisor, but
also purely voluntary. Part of the problem is that few IS faculties offer any structured course for the
transformation process as part of their curriculum. This significantly reduces the proportion of
outstanding theses that are developed into working papers and, ultimately, into publications, resulting
in a loss of knowledge for the broader IS community. To address this structural deficit, we aim to
develop and implement a credit course and open educational resources (e.g., course schedule, slides,
videos) that support students in developing their theses into publishable scientific research papers. This
approach not only enriches the scientific discourse but also presents a research-oriented educational
disruption for the IS community.}},
  author       = {{Althaus, Maike and Hansmeier, Philipp}},
  booktitle    = {{Proceedings of the Thirty-Second European Conference on Information Systems (ECIS 2024)}},
  keywords     = {{Student Thesis, Scientific Publishing, Course Implementation}},
  location     = {{Paphos, Cyprus}},
  title        = {{{The Imperative of Revival Strategies through Digital Transformation in the Cultural Sector - A Taxonomy Approach}}},
  year         = {{2024}},
}

@article{57539,
  abstract     = {{The study validates an instrument for assessing digital competencies of teachers in vocational education, based on a TPACK extension which considers the knowledge sources of the dual subject matter. For validation, student teachers of vocational and business education in their first bachelor’s semester (n=112) were surveyed. In addition, student teachers in their first master’s semester (n=94) were surveyed to analyze the nomological validity of the instrument. The results confirm the assumed subdivision of content knowledge into the reference systems of profession and discipline. The model fit (χ2/df=1.284; RMSEA=0.051; CFI=0.948; SRMR=0.061) and the internal consistency of the scales can be rated as good. The nomological analysis of the instrument shows theoretically plausible results.}},
  author       = {{Sänger, Niklas}},
  journal      = {{Zeitschrift für Berufs- und Wirtschaftspädagogik}},
  number       = {{2}},
  pages        = {{312--349}},
  title        = {{{Entwicklung und Validierung eines Instruments zur differenzierten Erfassung disziplinbezogener und berufsbezogener digitaler Kompetenzen von Lehrkräften in der beruflichen Bildung}}},
  doi          = {{https://doi.org/10.25162/zbw-2024-0013}},
  volume       = {{120}},
  year         = {{2024}},
}

@inproceedings{57541,
  author       = {{Sänger, Niklas}},
  location     = {{Dresden}},
  title        = {{{Entwicklung und Validierung eines Instruments zur differenzierten Erfassung fachlicher und berufsbezogener digitaler Kompetenzen von Lehrkräften in der beruflichen Bildung für die kaufmännische Domäne}}},
  year         = {{2024}},
}

@inproceedings{57833,
  author       = {{Jenert, Tobias and Büker, Ronja}},
  booktitle    = {{EARLI SIG 4 & 17 Conference 2024}},
  location     = {{Utrecht, Netherlands}},
  title        = {{{Education through Entrepreneurship: Developing self-direct competencies in Higher Education}}},
  year         = {{2024}},
}

@book{58095,
  editor       = {{Scharlau, Ingrid and Jenert, Tobias}},
  publisher    = {{Barbara Budrich}},
  title        = {{{Wissenschaftsdidaktik als kritische Kommunikationsanalyse. Ein Sammelband zur Weiterführung eines Gedankens von Ludwig Huber,}}},
  year         = {{2024}},
}

@article{62999,
  abstract     = {{<jats:sec><jats:title content-type="abstract-subheading">Purpose</jats:title><jats:p>Academic research has intensively analyzed the relationship between market concentration or market power and banking stability but provides ambiguous results, which are summarized under the concentration-stability/fragility view. We provide empirical evidence that the mixed results are due to the difficulty of identifying reliable variables to measure concentration and market power.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title><jats:p>Using data from 3,943 banks operating in the European Union (EU)-15 between 2013 and 2020, we employ linear regression models on panel data. Banking market concentration is measured by the Herfindahl–Hirschman Index (HHI), and market power is estimated by the product-specific Lerner Indices for the loan and deposit market, respectively.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Findings</jats:title><jats:p>Our analysis reveals a significantly stability-decreasing impact of market concentration (HHI) and a significantly stability-increasing effect of market power (Lerner Indices). In addition, we provide evidence for a weak (or even absent) empirical relationship between the (non)structural measures, challenging the validity of the structure-conduct-performance (SCP) paradigm. Our baseline findings remain robust, especially when controlling for a likely reverse causality.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Originality/value</jats:title><jats:p>Our results suggest that the HHI may reflect other factors beyond market power that influence banking stability. Thus, banking supervisors and competition authorities should investigate market concentration and market power simultaneously while considering their joint impact on banking stability.</jats:p></jats:sec>}},
  author       = {{Herwald, Sarah and Voigt, Simone and Uhde, André}},
  issn         = {{1526-5943}},
  journal      = {{The Journal of Risk Finance}},
  number       = {{3}},
  pages        = {{510--536}},
  publisher    = {{Emerald}},
  title        = {{{The impact of market concentration and market power on banking stability – evidence from Europe}}},
  doi          = {{10.1108/jrf-03-2023-0075}},
  volume       = {{25}},
  year         = {{2024}},
}

@article{61751,
  author       = {{Müller, Jens and Flagmeier, Vanessa}},
  journal      = {{Schmalenbach Journal of Business Research}},
  pages        = {{495 -- 532}},
  title        = {{{Tax Loss Carryforward Disclosure}}},
  doi          = {{10.1007/s41471-024-00187-1}},
  volume       = {{76}},
  year         = {{2024}},
}

@inproceedings{63201,
  author       = {{Hövel, Gilbert Georg and Schütz, Florian and Trang, Simon Thanh-Nam}},
  booktitle    = {{PACIS 2024 Proceedings}},
  editor       = {{Hövel, Gilbert and Schütz, Florian and Trang, Simon}},
  title        = {{{Using Digital Nudging in Medical decision-making – A Taxonomy to Inform Research and Practice}}},
  year         = {{2024}},
}

@inproceedings{63202,
  author       = {{Hövel, Gilbert Georg and Veynshter, Anton and Schütz, Florian and Trang, Simon Thanh-Nam}},
  booktitle    = {{ECIS 2024 Proceedings}},
  title        = {{{Will the Ransom Be Paid? Examining Influencing Factors of the Ransomware-Payment Decision}}},
  year         = {{2024}},
}

@inproceedings{63204,
  author       = {{Schütz, Florian and Lukowitsch, Alexander and Hövel, Gilbert and Trang, Simon}},
  booktitle    = {{ ECIS 2024 Proceedings}},
  title        = {{{The Lower the Risk, the Lower the Premium? Conceptualizing an Artifact for Usage-Based Pricing of Personal Cyber Insurance Policies}}},
  year         = {{2024}},
}

@inproceedings{63200,
  author       = {{Schütz, Florian and Steenken, Lennart and Menck, jannes and Hugenberg, Simon and Köpfer, Patricia and Hövel, Gilbert and Trang, Simon}},
  booktitle    = {{PACIS 2024}},
  title        = {{{Fortifying the Human Firewall: Designing a Virtual Reality-Based Test to Measure Individuals' Cyber Security Competencies}}},
  year         = {{2024}},
}

@inproceedings{63203,
  author       = {{Brinkmeier, Tim and Hövel, Gilbert Georg and Trang, Simon Thanh-Nam}},
  editor       = {{Brinkmeier, Tim}},
  title        = {{{Do Investors Surf the Darknet? Exploring the Impact of Darknet Announcements on Market Reactions}}},
  year         = {{2024}},
}

@article{55658,
  author       = {{Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}},
  journal      = {{Bulletin for International Taxation}},
  number       = {{6}},
  pages        = {{224--239}},
  title        = {{{The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions}}},
  doi          = {{10.59403/8cbkga}},
  volume       = {{78}},
  year         = {{2024}},
}