@unpublished{63782,
  abstract     = {{Senders of messages prefer to communicate uncertainty verbally (e.g., something is likely to happen) rather than numerically (such as 75%), leaving receivers with imprecise information. While it is well established that receivers translate verbal probabilities into numerical values that systematically deviate from the intended numerical meaning, it is less clear how this discrepancy influences subsequent behavioral actions. Thus, the role of verbal versus numerical communication of uncertainty warrants additional attention, to investigate two critical questions: 1) whether differences in decision-making under uncertainty arise between these communication forms, and 2) whether such differences persist even when verbal phrases are translated accurately into the intended numerical meaning. By implementing a laboratory experiment, we show that individuals place significantly lower values on uncertain options with medium to high likelihoods when uncertainty is communicated verbally rather than numerically. This effect may lead to less rational decisions under verbal communication, particularly at high likelihoods. Those results remain consistent even if individuals translate verbal uncertainty correctly into the intended numerical uncertainty, implying that a biased behavioral response is not only induced by miscommunication. Instead, ambiguity about the exact meaning of a verbal phrase interferes with decision-making even beyond potential mistranslations. These findings tie in with previous research on ambiguity aversion, which has predominantly operationalized ambiguity through numerical ranges rather than verbal phrases. Based on our findings we conclude that managers should communicate uncertainty numerically, as verbal communication can unintentionally influence the decision-making process of employees.}},
  author       = {{Bodenberger, Robin and Thommes, Kirsten}},
  title        = {{{Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making}}},
  year         = {{2025}},
}

@unpublished{63783,
  author       = {{Thommes, Kirsten and Mehic, Miro}},
  publisher    = {{Elsevier BV}},
  title        = {{{Foreign Language Use, Attribution Error, and Newcomer Integration}}},
  year         = {{2025}},
}

@article{60017,
  author       = {{Skolik, Alexander Marcus and zur Heiden, Philipp and Donner, Johannes Aurelius Tamino and Priefer, Jennifer}},
  journal      = {{ECIS 2025 Proceedings}},
  location     = {{Amman, Jordan}},
  title        = {{{Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering}}},
  volume       = {{2}},
  year         = {{2025}},
}

@inbook{62304,
  author       = {{Schotten, Sarah Theresa and Otto, Franziska and Kremer, H.-Hugo}},
  booktitle    = {{Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025}},
  editor       = {{Kögler, K. and Kremer, H.-H. and Herkner, V.}},
  isbn         = {{9783847431329}},
  pages        = {{253}},
  publisher    = {{Barbara Budrich}},
  title        = {{{Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung}}},
  year         = {{2025}},
}

@article{55620,
  author       = {{Speckenmeyer, Philipp and Hilmer, Constanze and Rauchecker, Gerhard and Schryen, Guido}},
  journal      = {{Computers & Operations Research}},
  title        = {{{Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4537436}},
  volume       = {{173}},
  year         = {{2025}},
}

@article{58150,
  author       = {{Schryen, Guido and Marrone, Mauricio and Yang, Jack}},
  journal      = {{Electronic Markets}},
  title        = {{{Exploring the Scope of Generative AI in Literature Review Development}}},
  year         = {{2025}},
}

@article{58939,
  author       = {{Kornowicz, Jaroslaw and Thommes, Kirsten}},
  journal      = {{Plos One}},
  title        = {{{Algorithm, expert, or both? Evaluating the role of feature selection methods on user preferences and reliance}}},
  doi          = {{10.1371/journal.pone.0318874}},
  year         = {{2025}},
}

@article{59075,
  author       = {{Liszt-Rohlf, Verena and Büker, Ronja and Kamsker, Susanne}},
  journal      = {{Entrepreneurship Education and Pedagogy}},
  title        = {{{Entrepreneurship Education at All Levels of Education: A Systematic Research Question-Guided Literature Review on Target Group-Appropriate Entrepreneurship Education}}},
  doi          = {{https://doi.org/10.1177/25151274251323609}},
  year         = {{2025}},
}

@book{59182,
  editor       = {{Beverungen, Daniel and Lehrer, Christiane and Trier, Matthias}},
  isbn         = {{9783031801242}},
  issn         = {{2195-4968}},
  publisher    = {{Springer Nature Switzerland}},
  title        = {{{Transforming the Digitally Sustainable Enterprise}}},
  doi          = {{10.1007/978-3-031-80125-9}},
  year         = {{2025}},
}

@techreport{59096,
  abstract     = {{This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model with a board of director's investment in a Tax Control Framework (TCF) and a tax manager's tax planning effort jointly shaping corporate tax planning and a tax auditor's technology-based audit decision. I show that the board only invests in the TCF when the enforcement environment is sufficiently strict, because it trades-off the costs and benefits of tax planning. Since strengthening tax enforcement decreases tax planning effort, the result can be less investment in a TCF in a strict enforcement environment, implying that TCF investment and enforcement can be strategic substitutes. Strikingly, I identify conditions under which improvements in tax audit technology increase corporate tax planning and impair tax audit efficiency, due to a crowding-out of audit incentives. This result contradicts the view that improving audit technologies is universally effective, particularly in tax authorities with adequate staffing.}},
  author       = {{Dyck, Daniel}},
  title        = {{{Corporate Tax Planning and Enforcement}}},
  doi          = {{10.2139/ssrn.5186857}},
  year         = {{2025}},
}

@book{59287,
  editor       = {{Beverungen, Daniel and Lehrer, Christiane and Trier, Matthias}},
  isbn         = {{9783031801211}},
  issn         = {{2195-4968}},
  publisher    = {{Springer Nature Switzerland}},
  title        = {{{Solutions and Technologies for Responsible Digitalization}}},
  doi          = {{10.1007/978-3-031-80122-8}},
  year         = {{2025}},
}

@article{60280,
  author       = {{Heinovski, Julian and Ergenç, Doǧanalp and Thommes, Kirsten and Dressler, Falko}},
  issn         = {{2687-7813}},
  journal      = {{IEEE Open Journal of Intelligent Transportation Systems}},
  pages        = {{1--1}},
  publisher    = {{Institute of Electrical and Electronics Engineers (IEEE)}},
  title        = {{{Incentive-Based Platoon Formation: Optimizing the Personal Benefit for Drivers}}},
  doi          = {{10.1109/ojits.2025.3580464}},
  year         = {{2025}},
}

@inbook{60292,
  abstract     = {{Im Rahmen meines SoTL-Projekts habe ich mich aufgrund meiner Vorerfahrungen mit dem experimentellen Forschungsansatz für die Untersuchung der Wirksamkeit von Lernzielen mittels eines Gruppenvergleichs entschieden. In dieser Reflexion stelle ich zunächst heraus, welche Hindernisse und welche Möglichkeiten die Durchführung einer experimentellen Studie im hochschuldidaktischen Kontext mit sich bringt. Anschließend zeige ich anhand konkreter Vorgehensweisen in meinem SoTL-Projekt sowie Bezügen zur experimentellen Wirtschaftsforschung auf, wie wesentliche Punkte für ein fundiertes experimentelles Forschungsdesign in der Hochschullehre umgesetzt werden können und wie Forschende verschiedener Fachrichtungen mit einem derart gestalteten SoTL-Projekt einen Mehrwert sowohl für sich als auch für die Lehrforschung generieren können.}},
  author       = {{Auer, Thorsten Fabian}},
  booktitle    = {{Scholarship of Teaching and Learning und disziplinäre Forschung: Eine komplexe Beziehung}},
  editor       = {{Bohndick, Carla and Kordts, Robert and Leschke, Jonas and Vöing, Nerea}},
  isbn         = {{978-3-658-47907-7}},
  pages        = {{65--69}},
  publisher    = {{Springer VS}},
  title        = {{{SoTL und Forschung in den Sozialwissenschaften: Der experimentelle Ansatz in SoTL}}},
  doi          = {{10.1007/978-3-658-47908-4_11}},
  year         = {{2025}},
}

@article{60356,
  author       = {{Sloane, Hannah Sabrina}},
  journal      = {{bwp@}},
  number       = {{Profil 12}},
  pages        = {{1--16}},
  title        = {{{Zwei Perspektiven auf den Übergang in ein Studium: eine imaginäre Diskussion zwischen Wirtschaftspädagogik und Soziologie }}},
  year         = {{2025}},
}

@article{60414,
  author       = {{Bartlitz, David}},
  issn         = {{0178-2169}},
  journal      = {{Entscheidungsanmerkungen zum Wirtschafts- und Bankrecht (WuB)}},
  number       = {{4}},
  pages        = {{124--128}},
  title        = {{{Angabe der Auszahlungsbedingungen bei einem Recht zu deren nachträglicher Abänderung. Anmerkung zu BGH, Urt. v. 17. 12. 2024 - XI ZR 314/21}}},
  year         = {{2025}},
}

@article{60419,
  author       = {{Bartlitz, David}},
  journal      = {{Europäische Zeitschrift für Wirtschaftsrecht (EuZW)}},
  number       = {{10}},
  pages        = {{483--484}},
  title        = {{{Weigerung der Gewährleistung der Interoperabilität einer Plattform mit App eines Drittunternehmens. Anmerkung zu EuGH, Urt. v. 25. 2. 2025 - C-233/23}}},
  year         = {{2025}},
}

@inproceedings{60534,
  author       = {{Vorbohle, Christian}},
  booktitle    = {{Proceedings of the Business Model Conference 2025}},
  location     = {{Oulu, Finland}},
  title        = {{{Toward Design Principles to Enhance Visual Inquiry Tools for Ecosystem Design}}},
  year         = {{2025}},
}

@article{60169,
  abstract     = {{<jats:title>Abstract</jats:title>
          <jats:p>Data ecosystems can generate valuable business opportunities, but research on their emergence within specific industries is limited. The cultural event industry is characterized by a multifaceted cultural landscape and a fragmented and heterogeneous market of cultural event platforms. The emerging German cultural data ecosystem, envisioned to share event data in a data space, could foster data-driven innovation and enhance value creation in the cultural event industry. Yet, following the ecosystem-as-structure view, the platforms’ willingness to participate in the cultural data ecosystem depends on whether their business model aligns with at least one of the focal value propositions of the cultural data ecosystem. In this paper, we develop a taxonomy of cultural event platform business models, and derive six archetypes. Additionally, we interview industry representatives of these archetypes to shed light on the benefits and obstacles when participating in the cultural data ecosystem, and to identify potential focal value propositions, corresponding actor roles, and activities. Our work contributes to the discussion on taxonomies of data-sharing business models and the emergence of data ecosystems in the cultural event industry.</jats:p>}},
  author       = {{Althaus, Maike and Vorbohle, Christian and Müller, Michelle and Kundisch, Dennis}},
  issn         = {{1019-6781}},
  journal      = {{Electronic Markets}},
  number       = {{1}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Setting the stage for a flourishing cultural data ecosystem: A spotlight on business models of cultural event platforms}}},
  doi          = {{10.1007/s12525-025-00790-y}},
  volume       = {{35}},
  year         = {{2025}},
}

@inproceedings{60549,
  author       = {{Müller, Michelle}},
  booktitle    = {{Proceedings of the 33rd European Conference on Information Systems (ECIS)}},
  location     = {{Amman, Jordan}},
  title        = {{{Guardians of Giving – An Empirical Analysis of the Relationship between Charitable Crowdfunding and Acquisitive Crime,” Proceedings of the 33rd European Conference on Information Systems (ECIS)}}},
  year         = {{2025}},
}

@article{60422,
  author       = {{Bartlitz, David}},
  journal      = {{Zeitschrift für Wirtschaftsrecht (ZIP)}},
  number       = {{28}},
  pages        = {{1641--1651}},
  title        = {{{Positivdiskriminierung im Wettbewerb der Preisvergleichsdienste}}},
  year         = {{2025}},
}