@techreport{48979, author = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}}}, doi = {{10.52569/DURP4114}}, year = {{2023}}, } @inbook{47926, author = {{Grüttner, Niclas Christian}}, booktitle = {{50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}}, editor = {{Rainer, Pöppinghege}}, pages = {{6--33}}, title = {{{Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}}}, year = {{2023}}, } @article{35852, author = {{Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}}, journal = {{MIS Quarterly}}, number = {{4}}, pages = {{1709--1726}}, title = {{{Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating}}}, volume = {{47}}, year = {{2023}}, } @article{47093, abstract = {{We experimentally test a theoretically promising amendment to the ratchet-up mechanism of the Paris Agreement. The ratchet-up mechanism prescribes that parties’ commitments to the global response to climate change cannot decrease over time, and our results show that its effect is detrimental. We design a public goods game to study whether cooperation is promoted by an amendment to the mechanism that stipulates that all agents must contribute at least a collectively chosen minimum based on the principle of the lowest common denominator. We find that binding collective minimum contributions improve the effectiveness of the ratchet-up mechanism. Non-binding minimum contributions, by contrast, do not encourage cooperation. Our data indicate that the difference is attributable to conditional cooperative dynamics. If other participants contribute less than the collective minimum contribution, even initially cooperative participants start to negatively reciprocate this form of non-compliance by contributing less.}}, author = {{Alt, Marius and Kesternich, Martin and Gallier, Carlo and Sturm, Bodo}}, issn = {{1556-5068}}, journal = {{Journal of Environmental Economics and Management}}, keywords = {{global public goods, climate change, institutions, ratchet-up mechanism, minimum contributions, laboratory experiment}}, title = {{{Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods}}}, doi = {{10.2139/ssrn.4288327}}, year = {{2023}}, } @article{49446, author = {{Diederich, Sarah and Iseke, Anja and Pull, Kerstin and Schneider, Martin}}, issn = {{0958-5192}}, journal = {{The International Journal of Human Resource Management}}, keywords = {{Management of Technology and Innovation, Organizational Behavior and Human Resource Management, Strategy and Management, Business and International Management, Industrial relations}}, pages = {{1--29}}, publisher = {{Informa UK Limited}}, title = {{{Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level}}}, doi = {{10.1080/09585192.2023.2273331}}, year = {{2023}}, } @article{47102, author = {{Gallier, Carlo and Goeschl, Timo and Kesternich, Martin and Lohse, Johannes and Reif, Christiane and Römer, Daniel}}, issn = {{1556-5068}}, journal = {{Journal of Economic Behavior and Organization}}, pages = {{457--468}}, title = {{{Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers}}}, doi = {{10.2139/ssrn.3466679}}, volume = {{216}}, year = {{2023}}, } @article{45112, author = {{Beverungen, Daniel and Kundisch, Dennis and Mirbabaie, Milad and Müller, Oliver and Schryen, Guido and Trang, Simon Thanh-Nam and Trier, Matthias}}, journal = {{Business & Information Systems Engineering}}, number = {{4}}, pages = {{463 -- 474}}, title = {{{Digital Responsibility – a Multilevel Framework for Responsible Digitalization}}}, doi = {{https://doi.org/10.1007/s12599-023-00822-x}}, volume = {{65}}, year = {{2023}}, } @inbook{49469, abstract = {{Today, it is possible to collect and connect large amounts of digital data from various sources and life domains. This chapter examines the potential and the risks of this development from an interdisciplinary perspective. It defines the ‘global digital twin’ of a human being as the sum of all digitally stored information and predictive knowledge about a person. It points out that, compared to the digital twin of a machine, the human global digital twin is far more complex because it comprises the genetic code and the biographic code of a person. The genetic code contains not only a simple ‘construction plan’ but also hereditary information, in a form that is difficult to read. The biographic code contains all other information that can be assembled about a person, which is obtained via data from cameras, microphones, or other sensors, as well as general personal information. When the growing wealth of information concerning the genetic code and the biographical code is properly utilised, insights from biology and the behavioural sciences may be used to predict personal events such as health problems, job resignations, or even crimes. Because our own interests and those of private firms are partly in conflict over the use of this powerful knowledge, it is still unclear whether the global digital twins of humans will become a liberating or disciplining force for citizens. On the one hand, human beings are not machines: They are aware of their digital twin and therefore are able to influence it throughout their lives. Because of their free will, human beings are in general difficult to predict. Dystopias of full control over individual behaviour are therefore unlikely to materialise. On the other hand, private firms are beginning to take advantage of the available digital twins of humans by monopolising data access and by commercialising predictive knowledge. This is problematic because, unlike machines, human beings cannot only benefit from but also suffer due to their digital twins as they attempt to shape their own lives. We illustrate these issues with some examples and arrive at two conclusions: It is in the public interest for people to be granted more property rights over their personal global digital twins, and publicly funded research needs to become more interdisciplinary, much like private firms that have already begun to perform interdisciplinary research.}}, author = {{Hellweg, Talea Davina and Schneider, Martin and Rückert, Ulrich and Harteis, Christian and Pilz, Sarah}}, booktitle = {{The Digital Twin of Human}}, title = {{{Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives}}}, year = {{2023}}, } @article{49456, author = {{Nastjuk, I. and Trang, S. and Grummeck-Braamt, J. and Adam, M. and Tarafdar, M.}}, journal = {{European Journal of Information Systems}}, title = {{{Integrating and Synthesizing Technostress Research: A Meta-Analysis on Technostress Creators, Outcomes, and Usage Contexts}}}, year = {{2023}}, } @article{49453, author = {{Wolf, T. and Trang, S. and Weiger, W. and Trenz, M.}}, journal = {{Journal of Information Technology}}, title = {{{The technology-behavioral compensation effect: Unintended consequences of health technology adoption}}}, year = {{2023}}, } @article{49457, author = {{Krämer, T. and Weiger, W. and Trang, S. and Trenz, M.}}, journal = {{Journal of Product Innovation Management}}, pages = {{154--174}}, title = {{{Deflected by the Tin Foil Hat? Word-of-Mouth, Conspiracy Beliefs, and the Adoption of Public Health Apps}}}, volume = {{40}}, year = {{2023}}, } @article{49455, author = {{Hengstler, S. and Kuehnel, S. and Masuch, K. and Nastjuk, I. and Trang, S.}}, journal = {{Computers & Security}}, title = {{{Should I Really do That? Using Quantile Regression to Examine the Impact of Sanctions on Information Security Policy Compliance Behavior}}}, year = {{2023}}, } @article{47953, author = {{Kornowicz, Jaroslaw and Thommes, Kirsten}}, isbn = {{9783031358906}}, issn = {{0302-9743}}, journal = {{Artificial Intelligence in HCI}}, publisher = {{Springer Nature Switzerland}}, title = {{{Aggregating Human Domain Knowledge for Feature Ranking}}}, doi = {{10.1007/978-3-031-35891-3_7}}, year = {{2023}}, } @inproceedings{47972, author = {{Gutt, Jana Kim and Mehic, Miro and Thommes, Kirsten}}, booktitle = {{Academy of Management Proceedings}}, title = {{{Oh my Goodness: Investigating the Goodness of Performance Appraisal Formats Between and Within Teams}}}, doi = {{10.5465/AMPROC.2023.214}}, year = {{2023}}, } @article{44639, 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 = {{2023}}, } @techreport{47078, abstract = {{Informationen sind für eine erfolgreiche Klimapolitik in doppelter Hinsicht wichtig: Sie werden benötigt, wenn Potenziale zur Vermeidung von Emissionen identifiziert und klimapolitische Instrumente ausgewählt werden. Und sie sind zentral, damit Bürger/innen selbst Entscheidungen im Sinne des Klimaschutzes treffen können.}}, author = {{Frick, Marc and Foese, Dario and Von Graevenitz, Kathrine and Kesternich, Martin and Wagner, Ulrich}}, issn = {{1430-8800}}, keywords = {{General Medicine}}, pages = {{44--50}}, publisher = {{Ökologisches Wirtschaften 38(1)}}, title = {{{Die Doppelwirkung von Information für klimafreundliches Handeln}}}, doi = {{10.14512/oew380144}}, year = {{2023}}, } @article{47921, abstract = {{ The relationship between nonfinancial reporting and real sustainable change within and beyond organizations is fraught with complication. Furthermore, all facets of the relationship have not been examined equally. The contributions of this special issue made substantive progress in this regard and draw our focus to several remaining complications—in particular, the societal impacts of nonfinancial reporting. With this introduction, we seek to move the conversation forward by proposing a framework that disentangles the linkages between nonfinancial reporting and real sustainable change at multiple levels of analysis. We highlight the distinction between sustainability-related outputs and outcomes that typically materialize at the firm level, and eventually lead to sustainable impact at the societal level. Future research should advance this distinction and scrutinize the impact of real sustainable change beyond firm-level outputs, study the organizational change processes from antecedents to impacts, and examine the interrelationships between different instruments to foster real sustainable change. }}, author = {{Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}}, issn = {{1086-0266}}, journal = {{Organization & Environment}}, keywords = {{Organizational Behavior and Human Resource Management, General Environmental Science}}, number = {{1}}, pages = {{3--16}}, publisher = {{SAGE Publications}}, title = {{{Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}}}, doi = {{10.1177/10860266231151653}}, volume = {{36}}, year = {{2023}}, } @article{47922, abstract = {{This year, the 7th edition of the Dutch Accounting Research Conference (DARC) was hosted by the Nijmegen School of Management at Radboud University on Thursday, March 23. In total, over 75 accounting researchers from various Dutch universities were welcomed by Frank Hartmann, chair of the accounting group and head of the Business Economics department. During the day, four keynote speakers presented their research and in a panel discussion, the current state of accounting education was debated. In the evening, participants gathered to network over dinner. This article presents a discussion of the theme of the conference, an outline of the research papers and projects presented during the conference, and a summary of the panel discussion on Accounting Education.}}, author = {{De Meyst, Karen and Niederkofler, Thomas and Reimsbach, Daniel}}, issn = {{2543-1684}}, journal = {{Maandblad voor Accountancy en Bedrijfseconomie}}, keywords = {{General Arts and Humanities}}, number = {{5/6}}, pages = {{153--155}}, publisher = {{Amsterdam University Press}}, title = {{{DARC 2023 at Radboud University: Societal challenges in accounting research and education}}}, doi = {{10.5117/mab.97.107215}}, volume = {{97}}, year = {{2023}}, } @techreport{49549, author = {{Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{2022 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/VKAO7696}}, year = {{2023}}, } @techreport{46044, author = {{Giese, Henning and Holtmann, Svea}}, title = {{{Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}}}, doi = {{10.2139/ssrn.4394968}}, volume = {{118}}, year = {{2023}}, } @techreport{49873, author = {{Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}}, title = {{{Tax Complexity, Tax Department Structure, and Tax Risk}}}, year = {{2023}}, } @article{44591, abstract = {{AbstractThe ability of various policy activities to reduce the reproduction rate of the COVID-19 disease is widely discussed. Using a stringency index that comprises a variety of lockdown levels, such as school and workplace closures, we analyze the effectiveness of government restrictions. At the same time, we investigate the capacity of a range of lockdown measures to lower the reproduction rate by considering vaccination rates and testing strategies. By including all three components in an SIR (Susceptible, Infected, Recovery) model, we show that a general and comprehensive test strategy is instrumental in reducing the spread of COVID-19. The empirical study demonstrates that testing and isolation represent a highly effective and preferable approach towards overcoming the pandemic, in particular until vaccination rates have risen to the point of herd immunity.}}, author = {{Fritz, Marlon and Gries, Thomas and Redlin, Margarete}}, issn = {{2199-9023}}, journal = {{International Journal of Health Economics and Management}}, keywords = {{Health Policy, Economics, Econometrics and Finance (miscellaneous)}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{The effectiveness of vaccination, testing, and lockdown strategies against COVID-19}}}, doi = {{10.1007/s10754-023-09352-1}}, year = {{2023}}, } @inproceedings{50283, author = {{Daniel-Söltenfuß, Desiree}}, location = {{Universität zu Köln}}, title = {{{„Wir fahren jetzt nicht mit’m Mercedes vor, wenn man sich nachher eigentlich nur ‘n Polo leisten kann.“ Vorstellungen von Transfer in Theorie und Praxis der Beruflichen Bildung und ihre Implikationen}}}, year = {{2023}}, } @inproceedings{50281, author = {{Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}}, location = {{Universität Bamberg}}, title = {{{Zum Verständnis von Innovation und Transfer in einer vernetzten Berufsbildungspraxis. Ergebnisse einer übergreifenden Interviewstudie}}}, year = {{2023}}, } @inproceedings{50282, author = {{Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}}, location = {{Europa-Universität Flensburg}}, title = {{{„Go with the flow?!“ Einblicke in Forschungsansatz und erste Ergebnisse des Begleitforschungsprojekts ITiB}}}, year = {{2023}}, } @inproceedings{37312, abstract = {{Optimal decision making requires appropriate evaluation of advice. Recent literature reports that algorithm aversion reduces the effectiveness of predictive algorithms. However, it remains unclear how people recover from bad advice given by an otherwise good advisor. Previous work has focused on algorithm aversion at a single time point. We extend this work by examining successive decisions in a time series forecasting task using an online between-subjects experiment (N = 87). Our empirical results do not confirm algorithm aversion immediately after bad advice. The estimated effect suggests an increasing algorithm appreciation over time. Our work extends the current knowledge on algorithm aversion with insights into how weight on advice is adjusted over consecutive tasks. Since most forecasting tasks are not one-off decisions, this also has implications for practitioners.}}, author = {{Leffrang, Dirk and Bösch, Kevin and Müller, Oliver}}, booktitle = {{Hawaii International Conference on System Sciences}}, keywords = {{Algorithm aversion, Time series, Decision making, Advice taking, Forecasting}}, title = {{{Do People Recover from Algorithm Aversion? An Experimental Study of Algorithm Aversion over Time}}}, year = {{2023}}, } @inproceedings{50121, abstract = {{Many researchers and practitioners see artificial intelligence as a game changer compared to classical statistical models. However, some software providers engage in “AI washing”, relabeling solutions that use simple statistical models as AI systems. By contrast, research on algorithm aversion unsystematically varied the labels for advisors and treated labels such as "artificial intelligence" and "statistical model" synonymously. This study investigates the effect of individual labels on users' actual advice utilization behavior. Through two incentivized online within-subjects experiments on regression tasks, we find that labeling human advisors with labels that suggest higher expertise leads to an increase in advice-taking, even though the content of the advice remains the same. In contrast, our results do not suggest such an expert effect for advice-taking from algorithms, despite differences in self-reported perception. These findings challenge the effectiveness of framing intelligent systems as AI-based systems and have important implications for both research and practice.}}, author = {{Leffrang, Dirk}}, booktitle = {{International Conference on Information Systems}}, keywords = {{Artificial Intelligence, Algorithm Appreciation, Framing, Advice-taking, Expertise}}, location = {{Hyderabad, India}}, number = {{10}}, title = {{{AI Washing: The Framing Effect of Labels on Algorithmic Advice Utilization}}}, year = {{2023}}, } @inproceedings{50118, abstract = {{Despite the widespread use of machine learning algorithms, their effectiveness is limited by a phenomenon known as algorithm aversion. Recent research concluded that unobserved variables can cause algorithm aversion. However, the impact of an unobserved variable on algorithm aversion remains unclear. Previous studies focused on situations where humans had more variables available than algorithms. We extend this research by conducting an online experiment with 94 participants, systematically varying the number of observable variables to the advisor and the advisor type. Surprisingly, our results did not confirm that an unobserved variable had a negative effect on advice-taking. Instead, we found a positive impact in an algorithm appreciation scenario. This study provides new insights into the paradoxical behavior in which people weigh advice more despite having fewer variables, as they correct for the advisor's errors. Practitioners should consider this behavior when designing algorithms and account for user correction behavior.}}, author = {{Leffrang, Dirk}}, booktitle = {{Wirtschaftsinformatik Conference}}, keywords = {{Algorithm aversion, Data, Decision-making, Advice-taking, Human-Computer Interaction}}, location = {{Paderborn}}, number = {{19}}, title = {{{The Broken Leg of Algorithm Appreciation: An Experimental Study on the Effect of Unobserved Variables on Advice Utilization}}}, year = {{2023}}, } @inproceedings{50431, abstract = {{Recommender systems now span the entire customer journey. Amid the multitude of diversified experi- ences, immersing in cultural events has become a key aspect of tourism. Cultural events, however, suffer from fleeting lifecycles, evade exact replication, and invariably lie in the future. In addition, their low standardization makes harnessing historical data regarding event content or past patron evaluations intricate. The distinctive traits of events thereby compound the challenge of the cold-start dilemma in event recommenders. Content-based recommendations stand as a viable avenue to alleviate this issue, functioning even in scenarios where item-user information is scarce. Still, the effectiveness of content- based recommendations often hinges on the quality of the data representation they build upon. In this study, we explore an array of cutting-edge uni- and multimodal vision and language foundation models (VL-FMs) for this purpose. Next, we derive content-based recommendations through a straightforward clustering approach that groups akin events together, and evaluate the efficacy of the models through a series of online user experiments across three dimensions: similarity-based evaluation, comparison-based evaluation, and clustering assignment evaluation. Our experiments generated four major findings. First, we found that all VL-FMs consistently outperformed a naive baseline of recommending randomly drawn events. Second, unimodal text-based embeddings were surprisingly on par or in some cases even superior to multimodal embeddings. Third, multimodal embeddings yielded arguably more fine-grained and diverse clusters in comparison to their unimodal counterparts. Finally, we could confirm that cross event interest is indeed reliant on the perceived similarity of events, resonating with the notion of similarity in content-based recommendations. All in all, we believe that leveraging the potential of contemporary FMs for content-based event recommendations would help address the cold-start problem and propel this field of research forward in new and exciting ways.}}, author = {{Halimeh, Haya and Freese, Florian and Müller, Oliver}}, booktitle = {{Workshop on Recommenders in Tourism, co-located with the 17th ACM Conference on Recommender Systems}}, title = {{{Event Recommendations through the Lens of Vision and Language Foundation Models}}}, year = {{2023}}, } @inproceedings{45270, abstract = {{Clinical depression is a serious mental disorder that poses challenges for both personal and public health. Millions of people struggle with depression each year, but for many, the disorder goes undiagnosed or untreated. Over the last decade, early depression detection on social media emerged as an interdisciplinary research field. However, there is still a gap in detecting hesitant, depression-susceptible individuals with minimal direct depressive signals at an early stage. We, therefore, take up this open point and leverage posts from Reddit to fill the addressed gap. Our results demonstrate the potential of contemporary Transformer architectures in yielding promising predictive capabilities for mental health research. Furthermore, we investigate the model’s interpretability using a surrogate and a topic modeling approach. Based on our findings, we consider this work as a further step towards developing a better understanding of mental eHealth and hope that our results can support the development of future technologies.}}, author = {{Halimeh, Haya and Caron, Matthew and Müller, Oliver}}, booktitle = {{Hawaii International Conference on System Sciences}}, keywords = {{Social Media and Healthcare Technology, early depression detection, liwc, mental health, transfer learning, transformer architectures}}, title = {{{Early Depression Detection with Transformer Models: Analyzing the Relationship between Linguistic and Psychology-Based Features}}}, year = {{2023}}, } @inproceedings{50437, abstract = {{The humanitarian crisis resulting from the Russian invasion of Ukraine has led to millions of displaced individuals across Europe. Addressing the evolving needs of these refugees is crucial for hosting countries and humanitarian organizations. This study leverages social media analytics to supplement traditional surveys, providing real-time insights into refugee needs by analyzing over two million messages from Telegram, a vital platform for Ukrainian refugees in Germany. We employ Natural Language Processing techniques, including language identification, sentiment analysis, and topic modeling, to identify well-defined topic clusters such as housing, financial and legal assistance, language courses, job market access, and medical needs. Our findings also reveal changes in topic occurrence and nature over time. To support practitioners, we introduce an interactive web-based dashboard for continuous analysis of refugee needs.}}, author = {{Reimann, Raphael and Caron, Matthew}}, booktitle = {{Wirtschaftsinformatik}}, location = {{Paderborn, Germany}}, title = {{{Analyzing the Needs of Ukrainian Refugees on Telegram in Real-Time: A Machine Learning Approach}}}, year = {{2023}}, } @misc{48335, author = {{Knorr, Lukas and Jungeilges, André and Pfeifer, Florian and Burmeister, Sascha Christian and Meschede, Henning}}, publisher = {{4. Aachener Ofenbau- und Thermoprozess-Kolloquium}}, title = {{{Regenerative Energien für einen effizienten Betrieb von Presshärtelinien}}}, year = {{2023}}, } @inproceedings{37058, abstract = {{Digital technologies have made the line of visibility more transparent, enabling customers to get deeper insights into an organization’s core operations than ever before. This creates new challenges for organizations trying to consistently deliver high-quality customer experiences. In this paper we conduct an empirical analysis of customers’ preferences and their willingness-to-pay for different degrees of process transparency, using the example of digitally-enabled business-to-customer delivery services. Applying conjoint analysis, we quantify customers’ preferences and willingness-to-pay for different service attributes and levels. Our contributions are two-fold: For research, we provide empirical measurements of customers’ preferences and their willingness-to-pay for process transparency, suggesting that more is not always better. Additionally, we provide a blueprint of how conjoint analysis can be applied to study design decisions regarding changing an organization’s digital line of visibility. For practice, our findings enable service managers to make decisions about process transparency and establishing different levels of service quality. }}, author = {{Brennig, Katharina and Müller, Oliver}}, booktitle = {{Hawaii International Conference on System Sciences}}, keywords = {{Digital Services, Line of Visibility, Process Transparency, Customer Preferences, Conjoint Analysis}}, location = {{Lāhainā}}, title = {{{More Isn’t Always Better – Measuring Customers’ Preferences for Digital Process Transparency}}}, year = {{2023}}, } @inproceedings{50459, abstract = {{Organizations employ process mining to discover, check, or enhance process models based on data from information systems to improve business processes. Even though process mining is increasingly relevant in academia and organizations, achieving process mining excellence and generating business value through its application is elusive. Maturity models can help to manage interdisciplinary teams in their efforts to plan, implement, and manage process mining in organizations. However, while numerous maturity models on business process management (BPM) are available, recent calls for process mining maturity models indicate a gap in the current knowledge base. We systematically design and develop a comprehensive process mining maturity model that consists of five factors comprising 23 elements, which organizations need to develop to apply process mining sustainably and successfully. We contribute to the knowledge base by the exaptation of existing BPM maturity models, and validate our model through its application to a real-world scenario.}}, author = {{Brock, Jonathan and Löhr, Bernd and Brennig, Katharina and Seger, Thilo and Bartelheimer, Christian and von Enzberg, Sebastian and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{European Conference on Information Systems}}, title = {{{A Process Mining Maturity Model: Enabling Organizations to Assess and Improve their Process Mining Activities}}}, year = {{2023}}, } @inbook{50450, author = {{Brennig, Katharina and Benkert, Kay and Löhr, Bernd and Müller, Oliver}}, booktitle = {{Business Process Management Workshops}}, isbn = {{9783031509735}}, issn = {{1865-1348}}, title = {{{Text-Aware Predictive Process Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter?}}}, doi = {{10.1007/978-3-031-50974-2_33}}, year = {{2023}}, } @article{50461, author = {{Yahyaoui, Y. and Jakob, E.A. and Steinmetz, Holger and Wehner, M.C. and Isidor, R. and Kabst, Rüdiger}}, journal = {{Nonprofit Management & Leadership}}, number = {{4}}, pages = {{755--781}}, title = {{{The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented Values Influence External Perceptions}}}, volume = {{33}}, year = {{2023}}, } @inproceedings{48280, author = {{Schütze, Christian and Lammert, Olesja and Richter, Birte and Thommes, Kirsten and Wrede, Britta}}, booktitle = {{Artificial Intelligence in HCI}}, title = {{{Emotional Debiasing Explanations for Decisions in HCI}}}, doi = {{10.1007/978-3-031-35891-3_20}}, year = {{2023}}, } @inproceedings{50978, author = {{Küpper, K. and Garnefeld, I. and Steinhoff, Lena}}, publisher = {{Proceedings of the 52nd European Marketing Academy Conference (EMAC)}}, title = {{{Evaluation of product testing programs as an effective marketing tool - Negative and positive effects of rejections in product testing programs}}}, year = {{2023}}, } @inproceedings{50975, author = {{Alberternst, B. and Giesler, M. and Steinhoff, Lena}}, publisher = {{2023 AMA Winter Marketing Educators’ Conference Proceedings}}, title = {{{The Consumerization of Care: How Capitalism Is Co-Opting Solidarity}}}, year = {{2023}}, } @article{29050, abstract = {{This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.}}, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, journal = {{Accounting and Business Research}}, number = {{1}}, pages = {{1--37}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, doi = {{10.1080/00014788.2021.1958669}}, volume = {{53}}, year = {{2023}}, } @article{46042, author = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, number = {{1-2}}, pages = {{59--109}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}}, doi = {{10.1007/s11573-022-01134-4}}, volume = {{93}}, year = {{2023}}, } @article{22924, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, issn = {{1468-4497}}, journal = {{European Accounting Review}}, number = {{2}}, pages = {{239--273}}, title = {{{The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}}}, doi = {{10.1080/09638180.2021.1951316}}, volume = {{32}}, year = {{2023}}, } @inproceedings{50979, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{Proceedings of the 52nd European Marketing Academy Conference (EMAC)}}, title = {{{Customer Misbehavior in the Peer-to-Peer Sharing Economy: The Mixed Role of Face-to-Face Interactions}}}, year = {{2023}}, } @inproceedings{50977, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{2023 AMA Winter Marketing Educators’ Conference Proceedings}}, title = {{{Face-to-Face Interactions in Peer-to-Peer Sharing Economy Services: An Effective Barrier to Customer Misbehavior?}}}, year = {{2023}}, } @techreport{48414, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Umfrage: Tax Compliance und Verrechnungspreise}}}, doi = {{10.52569/hmje9021}}, year = {{2023}}, } @article{49548, author = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}}, journal = {{Schmalenbach IMPULSE}}, number = {{online first}}, title = {{{GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}}}, doi = {{10.54585/BCGK4022}}, volume = {{3}}, year = {{2023}}, } @techreport{49295, author = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}}}, doi = {{doi.org/10.52569/JCNY6589}}, year = {{2023}}, } @techreport{49293, author = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}}}, doi = {{10.52569/URLT9672}}, year = {{2023}}, } @misc{48455, author = {{Schneider, Jennifer Nicole}}, publisher = {{Flensburg, Deutschland}}, title = {{{Open Educational Resources zur Förderung nachhaltiger Bildung und Forschung. In: Jahrestagung 2023 der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaften}}}, year = {{2023}}, } @misc{48446, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19. The Teacher-Training-Platform on the SAFE Project Website}}}, year = {{2023}}, }