@article{63778, author = {{Tuisku, Outi and Johansson-Pajala, Rose-Marie and Hoppe, Julia Amelie and Pekkarinen, Satu and Hennala, Lea and Thommes, Kirsten and Gustafsson, Christine and Melkas, Helinä}}, issn = {{0144-929X}}, journal = {{Behaviour & Information Technology}}, number = {{6}}, pages = {{758--774}}, publisher = {{Informa UK Limited}}, title = {{{Assistant nurses and orientation to care robot use in three European countries}}}, doi = {{10.1080/0144929x.2022.2042736}}, volume = {{42}}, year = {{2022}}, } @article{45920, author = {{Liszt-Rohlf, Verena and Wochnik, Markus and Schwabl, Franziska}}, issn = {{0172-2875}}, journal = {{Zeitschrift für Berufs- und Wirtschaftspädagogik}}, keywords = {{Applied Mathematics, General Mathematics}}, number = {{2}}, pages = {{261--295}}, publisher = {{Wissenschaftliche Verlagsgesellschaft mbH}}, title = {{{Alte Fotografien, neue Erkenntnisse}}}, doi = {{10.25162/zbw-2022-0011}}, volume = {{118}}, year = {{2022}}, } @article{47627, abstract = {{In Germany, dual learning programmes are increasingly offered by higher education institutions. These programmes’ main characteristic and greatest challenge is their integration of academic and vocational learning. So far, this challenge has frequently been stated without specifying its exact nature and consequences for learners. The present study addresses this pedagogical research gap and examines the extent of variation in the degree of integration among dual study programmes. With reference to curriculum theory, the study develops an empirical typology of curricular integration in dual programmes. The data sample consists of 152 programmes at (dual) universities and universities of applied sciences. Data is analysed using hierarchical cluster analysis. Results indicate that the currently prevailing forms of curricular integration should best be differentiated according to five types. The five overlapping types of integration are located on a continuum ranging from parallelism through organisational linking to full curricular integration targeted immediately at students’ personal integration. The analysis confirms that there are problems with complying with integration standards set on the policy level. Above all, the study offers new insights on what marks the diverse integration landscape of dual study programmes. It proves that approaches to integration are more differentiated than previous research has shown.}}, author = {{Mordhorst, Lisa and Jenert, Tobias}}, issn = {{0018-1560}}, journal = {{Higher Education}}, keywords = {{Dual study programmes · Curricular integration · Curriculum theory · Empirical typology · Cluster analysis · Germany}}, number = {{6}}, pages = {{1257--1279}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Curricular integration of academic and vocational education: a theory-based empirical typology of dual study programmes in Germany}}}, doi = {{10.1007/s10734-022-00889-7}}, volume = {{85}}, year = {{2022}}, } @article{44638, author = {{Hoppe, Julia Amelie and Tuisku, Outi and Johansson-Pajala, Rose-Marie and Pekkarinen, Satu and Hennala, Lea and Gustafsson, Christine and Melkas, Helinä and Thommes, Kirsten}}, issn = {{2451-9588}}, journal = {{Computers in Human Behavior Reports}}, keywords = {{Artificial Intelligence, Cognitive Neuroscience, Computer Science Applications, Human-Computer Interaction, Applied Psychology, Neuroscience (miscellaneous)}}, publisher = {{Elsevier BV}}, title = {{{When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty}}}, doi = {{10.1016/j.chbr.2022.100258}}, volume = {{9}}, year = {{2022}}, } @article{46660, author = {{Böhm, Eva and Eggert, A. and Garnefeld, I. and Holzmüller, H. and Schaefers, T and Steinhoff, Lena and Woisetschläger, D.}}, journal = {{SMR - Journal of Service Management Research}}, number = {{4}}, pages = {{216--231}}, title = {{{Exploring the customer journey of voice commerce: A research agenda}}}, volume = {{6}}, year = {{2022}}, } @inproceedings{57832, author = {{Jenert, Tobias and Büker, Ronja}}, booktitle = {{EARLI SIG1 & 4 Joint Conference}}, location = {{Cadiz, Spain}}, title = {{{A short intervention fostering first-year students’ self-efficacy during the COVID-pandemic}}}, year = {{2022}}, } @inproceedings{57825, author = {{Büker, Ronja and Jenert, Tobias}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Freiburg}}, title = {{{Unternehmer*innen und Selbstregulation - ein Widerspruch?}}}, year = {{2022}}, } @inproceedings{34283, author = {{Gutt, Jana Kim and Thommes, Kirsten}}, booktitle = {{Academy of Management Proceedings}}, title = {{{Speaking of Performance: Evaluating Team Members’ Performance with Open-Ended Audio Comments}}}, doi = {{https://doi.org/10.5465/AMBPP.2022.16394abstract}}, year = {{2022}}, } @inproceedings{31063, author = {{Grieger, Nicole and Seutter, Janina and Kundisch, Dennis}}, booktitle = {{Proceedings of the 28th Americas Conference on Information Systems (AMCIS)}}, location = {{Minneapolis, USA}}, title = {{{A Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the COVID-19 Pandemic}}}, year = {{2022}}, } @inproceedings{28999, author = {{Grieger, Nicole and Seutter, Janina and Kundisch, Dennis}}, booktitle = {{Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022}}, location = {{Nürnberg, Germany}}, title = {{{Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the Covid-19 Pandemic}}}, year = {{2022}}, } @inproceedings{60227, author = {{Koppius, Sebastian Niklas}}, location = {{Paderborn}}, publisher = {{Paderborn}}, title = {{{Gestaltung von Lernortbrücken durch den 5G Mobilfunkstandard}}}, year = {{2022}}, } @article{21405, abstract = {{Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.}}, author = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, journal = {{European Accounting Review}}, number = {{1}}, pages = {{111--144}}, title = {{{Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}}}, doi = {{10.1080/09638180.2020.1852095}}, volume = {{31}}, year = {{2022}}, } @article{29049, abstract = {{This study investigates the conditions under which tax rate changes accelerate risky investments. While tax rate increases are often expected to harm investment, analytical studies find tax rate increases may foster investment under flexibility.We design a theorybased experimentwith a binomial random walk and entry–exit flexibility.We find accelerated investment upon tax rate increases irrespective of an exit option, but no corresponding response to tax cuts. This asymmetry may be due to tax salience and mechanisms from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform effects, tax policymakers should carefully consider behavioral aspects.}}, author = {{Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}}, journal = {{FinanzArchiv / European Journal of Public Finance}}, keywords = {{Economic ExperimentM, Investment Decisions, Tax Effects, Timing Flexibility, Uncertainty}}, number = {{1-2}}, pages = {{239--289}}, title = {{{Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}}}, volume = {{78}}, year = {{2022}}, } @article{29048, abstract = {{We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize the effect of interpersonal trust and trust in government on both parties’ concessions. We find evidence that both kinds of trust affect the concessionary behavior, albeit in different ways. While trust in government affects concessionary behavior in line with intuitive predictions, we find that interpersonal trust only affects tax auditors. For high interpersonal trust, the alleviating effect of high trust in government on tax auditors’ concessions is less pronounced. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}}, journal = {{FinanzArchiv / European Journal of Public Finance}}, keywords = {{Behavioral Taxation, Concessionary Behavior, Interpersonal Trust, Tax Audit, Trust in Government}}, number = {{1-2}}, pages = {{112--155}}, title = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}}, volume = {{78}}, year = {{2022}}, } @techreport{65833, author = {{Eberhartinger, Eva and Safei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}}, title = {{{Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance}}}, year = {{2022}}, } @techreport{37088, abstract = {{We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information.}}, author = {{Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}}, keywords = {{Corporate social responsibility, Mandatory reporting, Non-publicly listed banks, Double materiality, Stakeholder groups, Political influence}}, title = {{{CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}}}, doi = {{10.2139/ssrn.4040946}}, year = {{2022}}, } @techreport{37089, abstract = {{This research note links the legal framework of the insolvency process of German firms to the information available in the newly-constructed insol database. In particular, the database contains information from documents published by German insolvency courts in period 2005- 2022. This research note first presents the insolvency process with steps and events of the process as determined by the Insolvency Law (InsO). Next, it classifies the documents to specific steps and events, and then presents their information content using textual analysis. Specifically, we identify target phrases via manual document checks and then create regular expressions for the target phrases. Classification of documents allows us to sketch most common paths that insolvent firms go through.}}, author = {{Ahlers, Theresa and Edossa, Fikir Worku and Kosi, Urska and Uckert, Mathias}}, keywords = {{insol database, insolvency process, Germany, court fillings}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Insolvency Process in Germany and the insol database: A Research Note}}}, year = {{2022}}, } @techreport{37070, author = {{Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Does private firms’ disclosure affect public peers’ information environment?}}}, year = {{2022}}, } @inproceedings{65454, author = {{Breuing, Friederike and Daniel-Söltenfuß, Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}}, location = {{Paderborn}}, title = {{{Innovation and transfer processes in the German VET system. Insights into the meta-research project 'ITiB'}}}, year = {{2022}}, } @phdthesis{24885, author = {{Neumann, Jürgen}}, title = {{{On Biases in Online Reviews and the Moderating Effect of Review System Design}}}, doi = {{10.17619/UNIPB/1-1177 }}, year = {{2021}}, }