[{"abstract":[{"text":"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.","lang":"eng"}],"citation":{"apa":"Bodenberger, R., &#38; Thommes, K. (2025). <i>Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making</i>.","ieee":"R. Bodenberger and K. Thommes, “Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making.” 2025.","chicago":"Bodenberger, Robin, and Kirsten Thommes. “Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making,” 2025.","short":"R. Bodenberger, K. Thommes, (2025).","mla":"Bodenberger, Robin, and Kirsten Thommes. <i>Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making</i>. 2025.","ama":"Bodenberger R, Thommes K. Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making. Published online 2025.","bibtex":"@article{Bodenberger_Thommes_2025, title={Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making}, author={Bodenberger, Robin and Thommes, Kirsten}, year={2025} }"},"department":[{"_id":"178"},{"_id":"184"}],"type":"preprint","date_created":"2026-01-28T09:52:39Z","date_updated":"2026-01-28T09:53:52Z","author":[{"first_name":"Robin","last_name":"Bodenberger","full_name":"Bodenberger, Robin"},{"id":"72497","full_name":"Thommes, Kirsten","last_name":"Thommes","first_name":"Kirsten"}],"title":"Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making","status":"public","year":"2025","user_id":"72497","language":[{"iso":"eng"}],"_id":"63782"},{"title":"Foreign Language Use, Attribution Error, and Newcomer Integration","status":"public","year":"2025","author":[{"last_name":"Thommes","first_name":"Kirsten","full_name":"Thommes, Kirsten","id":"72497"},{"id":"56915","first_name":"Miro","last_name":"Mehic","full_name":"Mehic, Miro"}],"publication_status":"published","date_updated":"2026-01-28T09:54:54Z","_id":"63783","publisher":"Elsevier BV","language":[{"iso":"eng"}],"user_id":"72497","citation":{"mla":"Thommes, Kirsten, and Miro Mehic. <i>Foreign Language Use, Attribution Error, and Newcomer Integration</i>. Elsevier BV, 2025.","ama":"Thommes K, Mehic M. Foreign Language Use, Attribution Error, and Newcomer Integration. Published online 2025.","bibtex":"@article{Thommes_Mehic_2025, title={Foreign Language Use, Attribution Error, and Newcomer Integration}, publisher={Elsevier BV}, author={Thommes, Kirsten and Mehic, Miro}, year={2025} }","apa":"Thommes, K., &#38; Mehic, M. (2025). <i>Foreign Language Use, Attribution Error, and Newcomer Integration</i>. Elsevier BV.","ieee":"K. Thommes and M. Mehic, “Foreign Language Use, Attribution Error, and Newcomer Integration.” Elsevier BV, 2025.","chicago":"Thommes, Kirsten, and Miro Mehic. “Foreign Language Use, Attribution Error, and Newcomer Integration.” Elsevier BV, 2025.","short":"K. Thommes, M. Mehic, (2025)."},"date_created":"2026-01-28T09:54:44Z","type":"preprint","department":[{"_id":"178"},{"_id":"184"}]},{"date_created":"2025-05-22T09:17:51Z","file":[{"content_type":"application/pdf","file_id":"63634","date_updated":"2026-01-29T15:27:29Z","relation":"main_file","access_level":"open_access","file_size":721701,"file_name":"Igniting Knowledge Management for Assistance Systems in Maintenance.pdf","date_created":"2026-01-15T15:21:39Z","creator":"askolik"}],"department":[{"_id":"876"},{"_id":"321"},{"_id":"526"},{"_id":"534"}],"type":"journal_article","publication":"ECIS 2025 Proceedings","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://aisel.aisnet.org/ecis2025/ent_system/ent_system/2/"}],"author":[{"orcid":"0009-0006-2519-1765","last_name":"Skolik","first_name":"Alexander Marcus","full_name":"Skolik, Alexander Marcus","id":"92908"},{"id":"64394","full_name":"zur Heiden, Philipp","first_name":"Philipp","last_name":"zur Heiden"},{"id":"72054","last_name":"Donner","orcid":"0009-0007-4757-4393","first_name":"Johannes Aurelius Tamino","full_name":"Donner, Johannes Aurelius Tamino"},{"full_name":"Priefer, Jennifer","last_name":"Priefer","first_name":"Jennifer","id":"82872"}],"title":"Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering","year":"2025","intvolume":"         2","article_type":"original","date_updated":"2026-01-29T15:27:30Z","publication_status":"accepted","oa":"1","citation":{"mla":"Skolik, Alexander Marcus, et al. “Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering.” <i>ECIS 2025 Proceedings</i>, vol. 2.","ama":"Skolik AM, zur Heiden P, Donner JAT, Priefer J. Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering. <i>ECIS 2025 Proceedings</i>. 2.","bibtex":"@article{Skolik_zur Heiden_Donner_Priefer, title={Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering}, volume={2}, journal={ECIS 2025 Proceedings}, author={Skolik, Alexander Marcus and zur Heiden, Philipp and Donner, Johannes Aurelius Tamino and Priefer, Jennifer} }","apa":"Skolik, A. M., zur Heiden, P., Donner, J. A. T., &#38; Priefer, J. (n.d.). Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering. <i>ECIS 2025 Proceedings</i>, <i>2</i>.","ieee":"A. M. Skolik, P. zur Heiden, J. A. T. Donner, and J. Priefer, “Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering,” <i>ECIS 2025 Proceedings</i>, vol. 2.","short":"A.M. Skolik, P. zur Heiden, J.A.T. Donner, J. Priefer, ECIS 2025 Proceedings 2 (n.d.).","chicago":"Skolik, Alexander Marcus, Philipp zur Heiden, Johannes Aurelius Tamino Donner, and Jennifer Priefer. “Igniting Knowledge Management for Assistance Systems in Maintenance: A Method for Knowledge Gathering.” <i>ECIS 2025 Proceedings</i> 2 (n.d.)."},"file_date_updated":"2026-01-29T15:27:29Z","quality_controlled":"1","_id":"60017","volume":2,"ddc":["006"],"user_id":"92908","conference":{"name":"Thirty-Third European Conference on Information Systems (ECIS 2025)","location":"Amman, Jordan"},"status":"public","has_accepted_license":"1"},{"editor":[{"last_name":"Kögler","first_name":"K.","full_name":"Kögler, K."},{"full_name":"Kremer, H.-H.","first_name":"H.-H.","last_name":"Kremer"},{"full_name":"Herkner, V.","last_name":"Herkner","first_name":"V."}],"user_id":"69495","publisher":"Barbara Budrich","_id":"62304","language":[{"iso":"ger"}],"page":"253","date_updated":"2026-01-30T10:05:43Z","publication_status":"published","publication_identifier":{"isbn":["9783847431329"]},"author":[{"full_name":"Schotten, Sarah Theresa","last_name":"Schotten","first_name":"Sarah Theresa"},{"first_name":"Franziska","last_name":"Otto","full_name":"Otto, Franziska","id":"69495"},{"last_name":"Kremer","first_name":"H.-Hugo","full_name":"Kremer, H.-Hugo"}],"year":"2025","title":"Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung","status":"public","department":[{"_id":"43"},{"_id":"19"},{"_id":"208"},{"_id":"211"}],"type":"book_chapter","place":"Opladen","date_created":"2025-11-25T13:05:51Z","citation":{"short":"S.T. Schotten, F. Otto, H.-H. Kremer, in: K. Kögler, H.-H. Kremer, V. Herkner (Eds.), Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025, Barbara Budrich, Opladen, 2025, p. 253.","ama":"Schotten ST, Otto F, Kremer H-H. Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung. In: Kögler K, Kremer H-H, Herkner V, eds. <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025</i>. Barbara Budrich; 2025:253.","chicago":"Schotten, Sarah Theresa, Franziska Otto, and H.-Hugo Kremer. “Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung.” In <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025</i>, edited by K. Kögler, H.-H. Kremer, and V. Herkner, 253. Opladen: Barbara Budrich, 2025.","bibtex":"@inbook{Schotten_Otto_Kremer_2025, place={Opladen}, title={Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung}, booktitle={Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025}, publisher={Barbara Budrich}, author={Schotten, Sarah Theresa and Otto, Franziska and Kremer, H.-Hugo}, editor={Kögler, K. and Kremer, H.-H. and Herkner, V.}, year={2025}, pages={253} }","apa":"Schotten, S. T., Otto, F., &#38; Kremer, H.-H. (2025). Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung. In K. Kögler, H.-H. Kremer, &#38; V. Herkner (Eds.), <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025</i> (p. 253). Barbara Budrich.","mla":"Schotten, Sarah Theresa, et al. “Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung.” <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025</i>, edited by K. Kögler et al., Barbara Budrich, 2025, p. 253.","ieee":"S. T. Schotten, F. Otto, and H.-H. Kremer, “Geschlechterstereotype Selbstdarstellungen junger Frauen in der Ausbildungsvorbereitung,” in <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025</i>, K. Kögler, H.-H. Kremer, and V. Herkner, Eds. Opladen: Barbara Budrich, 2025, p. 253."},"publication":"Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2025"},{"oa":"1","file_date_updated":"2024-08-15T11:26:35Z","citation":{"chicago":"Speckenmeyer, Philipp, Constanze Hilmer, Gerhard Rauchecker, and Guido Schryen. “Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times.” <i>Computers &#38; Operations Research</i> 173 (2025). <a href=\"https://dx.doi.org/10.2139/ssrn.4537436\">https://dx.doi.org/10.2139/ssrn.4537436</a>.","short":"P. Speckenmeyer, C. Hilmer, G. Rauchecker, G. Schryen, Computers &#38; Operations Research 173 (2025).","ieee":"P. Speckenmeyer, C. Hilmer, G. Rauchecker, and G. Schryen, “Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times,” <i>Computers &#38; Operations Research</i>, vol. 173, Art. no. 106804, 2025, doi: <a href=\"https://dx.doi.org/10.2139/ssrn.4537436\">https://dx.doi.org/10.2139/ssrn.4537436</a>.","apa":"Speckenmeyer, P., Hilmer, C., Rauchecker, G., &#38; Schryen, G. (2025). Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times. <i>Computers &#38; Operations Research</i>, <i>173</i>, Article 106804. <a href=\"https://dx.doi.org/10.2139/ssrn.4537436\">https://dx.doi.org/10.2139/ssrn.4537436</a>","bibtex":"@article{Speckenmeyer_Hilmer_Rauchecker_Schryen_2025, title={Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times}, volume={173}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4537436\">https://dx.doi.org/10.2139/ssrn.4537436</a>}, number={106804}, journal={Computers &#38; Operations Research}, author={Speckenmeyer, Philipp and Hilmer, Constanze and Rauchecker, Gerhard and Schryen, Guido}, year={2025} }","ama":"Speckenmeyer P, Hilmer C, Rauchecker G, Schryen G. Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times. <i>Computers &#38; Operations Research</i>. 2025;173. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4537436\">https://dx.doi.org/10.2139/ssrn.4537436</a>","mla":"Speckenmeyer, Philipp, et al. “Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times.” <i>Computers &#38; Operations Research</i>, vol. 173, 106804, 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4537436\">https://dx.doi.org/10.2139/ssrn.4537436</a>."},"_id":"55620","user_id":"72850","ddc":["000"],"volume":173,"status":"public","has_accepted_license":"1","file":[{"date_created":"2024-08-15T11:26:35Z","creator":"mateskam","content_type":"application/pdf","file_id":"55621","date_updated":"2024-08-15T11:26:35Z","relation":"main_file","access_level":"open_access","file_size":1051554,"file_name":"Parallel_WTSDS-2.pdf"}],"date_created":"2024-08-15T11:23:29Z","type":"journal_article","department":[{"_id":"277"}],"publication":"Computers & Operations Research","article_number":"106804","language":[{"iso":"eng"}],"doi":"https://dx.doi.org/10.2139/ssrn.4537436","title":"Parallel Branch-and-Price Algorithms for the Single Machine Total Weighted Tardiness Scheduling Problem with Sequence-Dependent Setup Times","year":"2025","author":[{"first_name":"Philipp","last_name":"Speckenmeyer","full_name":"Speckenmeyer, Philipp","id":"81294"},{"first_name":"Constanze","last_name":"Hilmer","full_name":"Hilmer, Constanze"},{"full_name":"Rauchecker, Gerhard","first_name":"Gerhard","last_name":"Rauchecker"},{"id":"72850","first_name":"Guido","last_name":"Schryen","full_name":"Schryen, Guido"}],"date_updated":"2026-02-14T16:43:23Z","intvolume":"       173"},{"language":[{"iso":"eng"}],"date_updated":"2025-09-16T13:46:05Z","publication_status":"published","author":[{"last_name":"Schäfer","first_name":"Jannika Marie","full_name":"Schäfer, Jannika Marie","id":"74374"},{"full_name":"Liebschner, Jonas","first_name":"Jonas","last_name":"Liebschner"},{"first_name":"Polina","last_name":"Rajko","full_name":"Rajko, Polina"},{"full_name":"Cohnen, Henrik","last_name":"Cohnen","first_name":"Henrik"},{"full_name":"Lugmair, Nina","first_name":"Nina","last_name":"Lugmair"},{"full_name":"Heinz, Daniel","last_name":"Heinz","first_name":"Daniel"}],"year":"2025","title":"Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public Sector","department":[{"_id":"195"}],"type":"conference","keyword":["service innovation","ecosystem","innovation hubs","SMEs","public sector"],"date_created":"2025-09-16T13:44:53Z","abstract":[{"lang":"eng","text":"Service ecosystems reshape service innovation by enabling value co-creation among diverse actors. However, small and medium-sized enterprises and public organizations face significant challenges navigating and leveraging these ecosystems due to resource constraints, knowledge gaps, and partnership difficulties. While digital innovation hubs have been introduced as potential intermediaries to foster innovation, existing models primarily focus on individual solutions and networking rather than orchestrating service innovation. This study investigates the design of a digital service innovation hub as an orchestrating entity that facilitates service innovation within ecosystems. Under the design science research paradigm, we analyze the challenges faced by small and medium-sized enterprises and public organizations and derive design requirements for these hubs. Based on 17 expert interviews and focus group validations, we define the problem\r\nspace and provide a requirements catalog for designing digital service innovation hubs as a step towards providing holistic support for service innovation initiatives."}],"publication":"Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI 2025)","user_id":"74374","publisher":"Association for Information Systems (AIS)","_id":"61309","conference":{"end_date":"17.09.2025","start_date":"14.09.2025","name":"20th International Conference on Wirtschaftsinformatik (WI 2025)","location":"Münster, Germany"},"jel":["M15"],"status":"public","place":"Münster, Germany","project":[{"name":"SHAPE : Gestaltung von Dienstleistungsentwicklungsprozessen und lnnovationspartnerschaften mit Unternehmen","_id":"1250"}],"citation":{"chicago":"Schäfer, Jannika Marie, Jonas Liebschner, Polina Rajko, Henrik Cohnen, Nina Lugmair, and Daniel Heinz. “Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public Sector.” In <i>Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI 2025)</i>. Münster, Germany: Association for Information Systems (AIS), 2025.","short":"J.M. Schäfer, J. Liebschner, P. Rajko, H. Cohnen, N. Lugmair, D. Heinz, in: Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI 2025), Association for Information Systems (AIS), Münster, Germany, 2025.","apa":"Schäfer, J. M., Liebschner, J., Rajko, P., Cohnen, H., Lugmair, N., &#38; Heinz, D. (2025). Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public Sector. <i>Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI 2025)</i>. 20th International Conference on Wirtschaftsinformatik (WI 2025), Münster, Germany.","ieee":"J. M. Schäfer, J. Liebschner, P. Rajko, H. Cohnen, N. Lugmair, and D. Heinz, “Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public Sector,” presented at the 20th International Conference on Wirtschaftsinformatik (WI 2025), Münster, Germany, 2025.","ama":"Schäfer JM, Liebschner J, Rajko P, Cohnen H, Lugmair N, Heinz D. Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public Sector. In: <i>Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI 2025)</i>. Association for Information Systems (AIS); 2025.","bibtex":"@inproceedings{Schäfer_Liebschner_Rajko_Cohnen_Lugmair_Heinz_2025, place={Münster, Germany}, title={Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public Sector}, booktitle={Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI 2025)}, publisher={Association for Information Systems (AIS)}, author={Schäfer, Jannika Marie and Liebschner, Jonas and Rajko, Polina and Cohnen, Henrik and Lugmair, Nina and Heinz, Daniel}, year={2025} }","mla":"Schäfer, Jannika Marie, et al. “Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public Sector.” <i>Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI 2025)</i>, Association for Information Systems (AIS), 2025."}},{"has_accepted_license":"1","date_updated":"2025-09-18T13:15:13Z","author":[{"id":"64135","first_name":"Miriam","last_name":"Stumpe","full_name":"Stumpe, Miriam"},{"last_name":"Speckenmeyer","first_name":"Philipp","full_name":"Speckenmeyer, Philipp","id":"81294"},{"full_name":"Schryen, Guido","first_name":"Guido","last_name":"Schryen","id":"72850"},{"last_name":"Kleinjohann","first_name":"Lisa","full_name":"Kleinjohann, Lisa","id":"15588"},{"full_name":"Weskamp, Christoph","first_name":"Christoph","last_name":"Weskamp","id":"7826"}],"year":"2025","status":"public","title":"Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible Transportation in Rural Areas","ddc":["000"],"user_id":"51811","_id":"61368","language":[{"iso":"eng"}],"citation":{"mla":"Stumpe, Miriam, et al. “Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible Transportation in Rural Areas.” <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>, 2025.","bibtex":"@inproceedings{Stumpe_Speckenmeyer_Schryen_Kleinjohann_Weskamp_2025, place={Montréal, Canada}, title={Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible Transportation in Rural Areas}, booktitle={Proceedings of the Thirty-first Americas Conference on Information Systems (AMCIS 2025)}, author={Stumpe, Miriam and Speckenmeyer, Philipp and Schryen, Guido and Kleinjohann, Lisa and Weskamp, Christoph}, year={2025} }","ama":"Stumpe M, Speckenmeyer P, Schryen G, Kleinjohann L, Weskamp C. Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible Transportation in Rural Areas. In: <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>. ; 2025.","ieee":"M. Stumpe, P. Speckenmeyer, G. Schryen, L. Kleinjohann, and C. Weskamp, “Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible Transportation in Rural Areas,” 2025.","apa":"Stumpe, M., Speckenmeyer, P., Schryen, G., Kleinjohann, L., &#38; Weskamp, C. (2025). Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible Transportation in Rural Areas. <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>.","chicago":"Stumpe, Miriam, Philipp Speckenmeyer, Guido Schryen, Lisa Kleinjohann, and Christoph Weskamp. “Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible Transportation in Rural Areas.” In <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>. Montréal, Canada, 2025.","short":"M. Stumpe, P. Speckenmeyer, G. Schryen, L. Kleinjohann, C. Weskamp, in: Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025), Montréal, Canada, 2025."},"publication":"Proceedings of the Thirty-first Americas Conference on Information Systems (AMCIS 2025)","file_date_updated":"2025-09-18T13:13:48Z","oa":"1","department":[{"_id":"277"}],"type":"conference","place":"Montréal, Canada","date_created":"2025-09-18T13:12:26Z","file":[{"creator":"mateskam","date_created":"2025-09-18T13:13:48Z","relation":"main_file","date_updated":"2025-09-18T13:13:48Z","file_name":"AMCIS-2025-ERF-NeMobil.pdf","file_size":473555,"access_level":"open_access","file_id":"61369","content_type":"application/pdf"}]},{"department":[{"_id":"277"}],"type":"conference","place":"Montréal, Canada","date_created":"2025-09-18T13:15:33Z","file":[{"creator":"mateskam","date_created":"2025-09-18T13:17:01Z","file_size":247176,"access_level":"closed","file_name":"Goebel_et_al-AMCIS-2025_ERF.pdf","date_updated":"2025-09-18T13:17:01Z","relation":"main_file","content_type":"application/pdf","success":1,"file_id":"61371"}],"citation":{"mla":"Göbel, J., et al. “The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness.” <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>, 2025.","bibtex":"@inproceedings{Göbel_Betke_Boldt_Tran_Schryen_2025, place={Montréal, Canada}, title={The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness}, booktitle={Proceedings of the Thirty-first Americas Conference on Information Systems (AMCIS 2025)}, author={Göbel, J. and Betke, H. and Boldt, J. and Tran, M. L. and Schryen, Guido}, year={2025} }","ama":"Göbel J, Betke H, Boldt J, Tran ML, Schryen G. The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness. In: <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>. ; 2025.","ieee":"J. Göbel, H. Betke, J. Boldt, M. L. Tran, and G. Schryen, “The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness,” 2025.","apa":"Göbel, J., Betke, H., Boldt, J., Tran, M. L., &#38; Schryen, G. (2025). The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness. <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>.","short":"J. Göbel, H. Betke, J. Boldt, M.L. Tran, G. Schryen, in: Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025), Montréal, Canada, 2025.","chicago":"Göbel, J., H. Betke, J. Boldt, M. L. Tran, and Guido Schryen. “The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness.” In <i>Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS 2025)</i>. Montréal, Canada, 2025."},"publication":"Proceedings of the Thirty-first Americas Conference on Information Systems (AMCIS 2025)","file_date_updated":"2025-09-18T13:17:01Z","ddc":["000"],"user_id":"51811","language":[{"iso":"eng"}],"_id":"61370","has_accepted_license":"1","date_updated":"2025-09-18T13:18:31Z","author":[{"first_name":"J.","last_name":"Göbel","full_name":"Göbel, J."},{"first_name":"H.","last_name":"Betke","full_name":"Betke, H."},{"full_name":"Boldt, J.","last_name":"Boldt","first_name":"J."},{"first_name":"M. L.","last_name":"Tran","full_name":"Tran, M. L."},{"last_name":"Schryen","first_name":"Guido","full_name":"Schryen, Guido","id":"72850"}],"status":"public","title":"The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness","year":"2025"},{"author":[{"last_name":"Schneider","first_name":"Martin","orcid":"https://orcid.org/0000-0002-6961-3716","full_name":"Schneider, Martin","id":"471"},{"full_name":"Hemsen, Paul","last_name":"Hemsen","first_name":"Paul"},{"last_name":"Kundisch","first_name":"Dennis","full_name":"Kundisch, Dennis","id":"21117"}],"title":"Who are the Actively Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic Studies, ","status":"public","year":"2025","publication_status":"accepted","date_updated":"2025-09-19T07:48:49Z","_id":"61377","language":[{"iso":"eng"}],"publisher":"Nomos Verlag","user_id":"16205","citation":{"mla":"Schneider, Martin, et al. “Who Are the Actively Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic Studies, .” <i>Management Revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work”.</i>, Nomos Verlag.","bibtex":"@article{Schneider_Hemsen_Kundisch, title={Who are the Actively Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic Studies, }, journal={management revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work”.}, publisher={Nomos Verlag}, author={Schneider, Martin and Hemsen, Paul and Kundisch, Dennis} }","ama":"Schneider M, Hemsen P, Kundisch D. Who are the Actively Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic Studies, . <i>management revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work.”</i>","ieee":"M. Schneider, P. Hemsen, and D. Kundisch, “Who are the Actively Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic Studies, ,” <i>management revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work”.</i>","apa":"Schneider, M., Hemsen, P., &#38; Kundisch, D. (n.d.). Who are the Actively Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic Studies, . <i>Management Revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work”.</i>","short":"M. Schneider, P. Hemsen, D. Kundisch, Management Revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work”. (n.d.).","chicago":"Schneider, Martin, Paul Hemsen, and Dennis Kundisch. “Who Are the Actively Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic Studies, .” <i>Management Revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work”.</i>, n.d."},"publication":"management revue - Socio-Economic Studies, Special Issue “Digital Transformation of Work”.","date_created":"2025-09-19T07:47:14Z","department":[{"_id":"276"},{"_id":"185"}],"type":"journal_article"},{"publication":"Proceedings of the MCIS 2025","citation":{"mla":"Grieger, Nicole, et al. “Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-Based Architectures in the Context of Autonomous Driving.” <i>Proceedings of the MCIS 2025</i>.","bibtex":"@inproceedings{Grieger_Okumus_Burdorf_Kundisch, title={Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-based Architectures in the Context of Autonomous Driving}, booktitle={Proceedings of the MCIS 2025}, author={Grieger, Nicole and Okumus, Hasan and Burdorf, Sven and Kundisch, Dennis} }","ama":"Grieger N, Okumus H, Burdorf S, Kundisch D. Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-based Architectures in the Context of Autonomous Driving. In: <i>Proceedings of the MCIS 2025</i>.","ieee":"N. Grieger, H. Okumus, S. Burdorf, and D. Kundisch, “Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-based Architectures in the Context of Autonomous Driving.”","apa":"Grieger, N., Okumus, H., Burdorf, S., &#38; Kundisch, D. (n.d.). Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-based Architectures in the Context of Autonomous Driving. <i>Proceedings of the MCIS 2025</i>.","chicago":"Grieger, Nicole, Hasan Okumus, Sven Burdorf, and Dennis Kundisch. “Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-Based Architectures in the Context of Autonomous Driving.” In <i>Proceedings of the MCIS 2025</i>, n.d.","short":"N. Grieger, H. Okumus, S. Burdorf, D. Kundisch, in: Proceedings of the MCIS 2025, n.d."},"type":"conference","department":[{"_id":"276"}],"date_created":"2025-09-19T09:26:17Z","publication_status":"accepted","date_updated":"2025-09-19T09:26:23Z","year":"2025","status":"public","title":"Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-based Architectures in the Context of Autonomous Driving","author":[{"id":"74818","first_name":"Nicole","last_name":"Grieger","full_name":"Grieger, Nicole"},{"full_name":"Okumus, Hasan","last_name":"Okumus","first_name":"Hasan"},{"first_name":"Sven","last_name":"Burdorf","full_name":"Burdorf, Sven"},{"first_name":"Dennis","last_name":"Kundisch","full_name":"Kundisch, Dennis","id":"21117"}],"user_id":"16205","language":[{"iso":"eng"}],"_id":"61381"},{"publication_status":"accepted","date_updated":"2025-09-19T09:23:36Z","status":"public","year":"2025","title":"Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets","author":[{"id":"61896","full_name":"Althaus, Maike","first_name":"Maike","last_name":"Althaus"}],"user_id":"16205","_id":"61380","language":[{"iso":"eng"}],"publication":"Proceedings of the MCIS 2025","citation":{"chicago":"Althaus, Maike. “Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets.” In <i>Proceedings of the MCIS 2025</i>, n.d.","short":"M. Althaus, in: Proceedings of the MCIS 2025, n.d.","ama":"Althaus M. Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets. In: <i>Proceedings of the MCIS 2025</i>.","bibtex":"@inproceedings{Althaus, title={Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets}, booktitle={Proceedings of the MCIS 2025}, author={Althaus, Maike} }","mla":"Althaus, Maike. “Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets.” <i>Proceedings of the MCIS 2025</i>.","apa":"Althaus, M. (n.d.). Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets. <i>Proceedings of the MCIS 2025</i>.","ieee":"M. Althaus, “Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets.”"},"type":"conference","department":[{"_id":"276"}],"date_created":"2025-09-19T09:23:23Z"},{"date_created":"2025-10-01T09:26:32Z","keyword":["Check-the-box","Legal Form","Tax Complexity","Tax Misperception","Behavioral Taxation","Tax Advice"],"type":"working_paper","department":[{"_id":"187"}],"citation":{"ama":"Blaufus K, Maiterth R, Milde M, Sureth-Sloane C. <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5378466\">10.2139/ssrn.5378466</a>","bibtex":"@book{Blaufus_Maiterth_Milde_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 203}, title={Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice }, DOI={<a href=\"https://doi.org/10.2139/ssrn.5378466\">10.2139/ssrn.5378466</a>}, author={Blaufus, Kay and Maiterth, Ralf and Milde, Michael and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 203} }","mla":"Blaufus, Kay, et al. <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5378466\">10.2139/ssrn.5378466</a>.","chicago":"Blaufus, Kay, Ralf Maiterth, Michael Milde, and Caren Sureth-Sloane. <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. TRR 266 Accounting for Transparency Working Paper Series No. 203, 2025. <a href=\"https://doi.org/10.2139/ssrn.5378466\">https://doi.org/10.2139/ssrn.5378466</a>.","short":"K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.","apa":"Blaufus, K., Maiterth, R., Milde, M., &#38; Sureth-Sloane, C. (2025). <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. <a href=\"https://doi.org/10.2139/ssrn.5378466\">https://doi.org/10.2139/ssrn.5378466</a>","ieee":"K. Blaufus, R. Maiterth, M. Milde, and C. Sureth-Sloane, <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. 2025."},"abstract":[{"text":"We examine behavioral frictions in entrepreneurs’ tax planning when choosing between corporate and partnership taxation under a check-the-box rule. Using German tax return data, we show that only a small fraction of entrepreneurs opt for corporate taxation, despite substantial potential tax savings. A pre registered incentivized online experiment demonstrates that complexity aversion, status quo bias, and misperception about the corporate tax burden—arising from the interaction of corporate and deferred dividend taxation—help explain the preference for partnership taxation. We further find that these behavioral frictions heighten liquidity risk under the corporate system, particularly in the face of unexpected cash flow needs. Finally, a survey of German tax advisors indicates that tax advice only partially mitigates these frictions. Some advisors misperceive the benefits of corporate taxation, while others anticipate client biases and therefore refrain from recommending the corporate tax system.","lang":"eng"}],"page":"107","_id":"61491","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 203","language":[{"iso":"eng"}],"doi":"10.2139/ssrn.5378466","user_id":"97894","status":"public","title":"Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice ","year":"2025","jel":["H25","D91","D22"],"author":[{"last_name":"Blaufus","first_name":"Kay","full_name":"Blaufus, Kay"},{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"full_name":"Milde, Michael","last_name":"Milde","first_name":"Michael"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"date_updated":"2025-10-01T09:29:57Z","publication_status":"published"},{"abstract":[{"lang":"eng","text":"This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity—comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act—is associated with a 2.6% decline in Tobin’s Q. The effect is particularly pronounced for complexity arising from anti-avoidance regulations and post-filing procedures. The negative valuation effect is more substantial for firms with limited opportunities for international profit shifting, weak governance, or low internal information quality. Further analyses reveal that tax system complexity is associated with a reduced growth potential of firms and less R&D and thus negative real responses that go beyond negative investment effects. Overall, our findings provide novel evidence of the economic costs of tax complexity and contribute to the debate on the design of efficient and equitable tax systems."}],"citation":{"short":"A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.","chicago":"Braun, Anna-Sophie, Reinald Koch, and Caren Sureth-Sloane. <i>Tax Complexity and Firm Value</i>. TRR 266 Accounting for Transparency Working Paper Series No. 201, 2025. <a href=\"https://doi.org/10.2139/ssrn.5378221\">https://doi.org/10.2139/ssrn.5378221</a>.","ieee":"A.-S. Braun, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Firm Value</i>. 2025.","apa":"Braun, A.-S., Koch, R., &#38; Sureth-Sloane, C. (2025). <i>Tax Complexity and Firm Value</i>. <a href=\"https://doi.org/10.2139/ssrn.5378221\">https://doi.org/10.2139/ssrn.5378221</a>","bibtex":"@book{Braun_Koch_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 201}, title={Tax Complexity and Firm Value}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5378221\">10.2139/ssrn.5378221</a>}, author={Braun, Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 201} }","ama":"Braun A-S, Koch R, Sureth-Sloane C. <i>Tax Complexity and Firm Value</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5378221\">10.2139/ssrn.5378221</a>","mla":"Braun, Anna-Sophie, et al. <i>Tax Complexity and Firm Value</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5378221\">10.2139/ssrn.5378221</a>."},"type":"working_paper","department":[{"_id":"187"}],"date_created":"2025-10-01T09:20:05Z","date_updated":"2025-10-01T09:27:34Z","publication_status":"published","title":"Tax Complexity and Firm Value","status":"public","year":"2025","jel":["M12","H26","H25","H32"],"author":[{"full_name":"Braun, Anna-Sophie","last_name":"Braun","first_name":"Anna-Sophie"},{"full_name":"Koch, Reinald","last_name":"Koch","first_name":"Reinald"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"doi":"10.2139/ssrn.5378221","user_id":"97894","page":"48","_id":"61490","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 201"},{"language":[{"iso":"eng"}],"_id":"61508","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 208","page":"57","main_file_link":[{"url":"https://ssrn.com/abstract=5398645","open_access":"1"}],"user_id":"97894","doi":"10.2139/ssrn.5398645","author":[{"id":"83379","last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel"},{"full_name":"Kourouxous, Thomas","first_name":"Thomas","last_name":"Kourouxous"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"}],"title":"An Economic Analysis of Joint Tax Audits","status":"public","year":"2025","publication_status":"published","date_updated":"2025-10-02T08:56:48Z","date_created":"2025-10-02T08:53:38Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","keyword":["joint tax audits","double taxation","dispute prevention","income shifting"],"citation":{"bibtex":"@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>}, author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 208} }","ama":"Dyck D, Kourouxous T, Lorenz J. <i>An Economic Analysis of Joint Tax Audits</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>","mla":"Dyck, Daniel, et al. <i>An Economic Analysis of Joint Tax Audits</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>.","chicago":"Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. <i>An Economic Analysis of Joint Tax Audits</i>. TRR 266 Accounting for Transparency Working Paper Series No. 208, 2025. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>.","short":"D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.","ieee":"D. Dyck, T. Kourouxous, and J. Lorenz, <i>An Economic Analysis of Joint Tax Audits</i>. 2025.","apa":"Dyck, D., Kourouxous, T., &#38; Lorenz, J. (2025). <i>An Economic Analysis of Joint Tax Audits</i>. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>"},"abstract":[{"lang":"eng","text":"We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that may not fully eliminate double taxation. Employing a game-theoretic model, we identify settings in which we expect joint audits to occur and investigate their effect on the firm's expected tax payments and tax audit efficiency. We find that the occurrence of joint audits critically depends on the double taxation risk in the absence of joint audits. Unless tax rules are consistently applied, joint audits can occur more often when this risk is higher. The reason is that the firm changes its income-shifting strategy to reduce its expected tax payments, and thereby also enables tax authorities to better target tax disputes via joint audits that would otherwise escalate. However, we identify conditions under which joint audits are then detrimental to tax audit efficiency, particularly when the firm prefers them most. Our results imply that cost-sharing arrangements for joint audits should be tailored to the level of double taxation risk, with firm involvement having the potential to improve efficiency when this risk is high."}]},{"date_updated":"2025-10-02T08:34:52Z","status":"public","year":"2025","title":"Sloppiness in Tax Disputes: How to Prevent Litigation?","author":[{"id":"83379","full_name":"Dyck, Daniel","last_name":"Dyck","first_name":"Daniel"},{"full_name":"Lorenz, Johannes","first_name":"Johannes","last_name":"Lorenz"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"user_id":"97894","series_title":"Working Papers Dissertations 155","_id":"61502","language":[{"iso":"eng"}],"abstract":[{"lang":"eng","text":"This study introduces sloppiness---the inaccurate preparation of supporting information during tax disputes---as a neglected but critical factor influencing taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections in the internal information environment, exacerbated by structural uncertainty over litigation outcomes (factual dimension), and from strategic aversion to compliance effort (strategic dimension). We examine whether and to what extent improved documentation and engaging an internal monitoring expert can mitigate sloppiness and prevent litigation. Using a game-theoretic model, we derive equilibrium strategies for a tax manager's compliance effort, a monitoring expert's dispute resolution effort, and a tax authority's litigation decision. Absent a monitoring expert, we find that improved documentation consistently reduces the litigation probability. However, when a monitoring expert is present, we surprisingly find that improved documentation crowds out compliance effort and can increase the litigation probability. Overall, our results suggest that sloppiness can be overcome either through strong documentation alone or by engaging a monitoring expert when documentation is weak, with the latter approach becoming more attractive as the dispute resolution costs decline."}],"citation":{"mla":"Dyck, Daniel, et al. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> 2025.","bibtex":"@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations 155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working Papers Dissertations 155} }","ama":"Dyck D, Lorenz J, Sureth-Sloane C. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>; 2025.","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> 2025.","apa":"Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>","chicago":"Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> Working Papers Dissertations 155, 2025.","short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025."},"type":"working_paper","department":[{"_id":"187"}],"date_created":"2025-10-02T08:34:26Z"},{"citation":{"ieee":"K. Kiepe and T. Schlömer, “Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE,” in <i>berufsbildung. Zeitschrift für Theorie-Praxis-Dialog</i>, vol. 3, 2025, pp. 9–12.","apa":"Kiepe, K., &#38; Schlömer, T. (2025). Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE. In <i>berufsbildung. Zeitschrift für Theorie-Praxis-Dialog</i> (Vol. 3, pp. 9–12).","short":"K. Kiepe, T. Schlömer, in: berufsbildung. Zeitschrift für Theorie-Praxis-Dialog, 2025, pp. 9–12.","chicago":"Kiepe, Karina, and Tobias Schlömer. “Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE.” In <i>berufsbildung. Zeitschrift für Theorie-Praxis-Dialog</i>, 3:9–12. Heft 207, 2025.","mla":"Kiepe, Karina, and Tobias Schlömer. “Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE.” <i>berufsbildung. Zeitschrift für Theorie-Praxis-Dialog</i>, vol. 3, 2025, pp. 9–12.","bibtex":"@inbook{Kiepe_Schlömer_2025, series={Heft 207}, title={Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE}, volume={3}, booktitle={berufsbildung. Zeitschrift für Theorie-Praxis-Dialog}, author={Kiepe, Karina and Schlömer, Tobias}, year={2025}, pages={9–12}, collection={Heft 207} }","ama":"Kiepe K, Schlömer T. Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE. In: <i>berufsbildung. Zeitschrift für Theorie-Praxis-Dialog</i>. Vol 3. Heft 207. ; 2025:9-12."},"publication":"berufsbildung. Zeitschrift für Theorie-Praxis-Dialog","date_created":"2025-10-09T12:21:38Z","department":[{"_id":"816"},{"_id":"681"}],"type":"book_chapter","author":[{"id":"100294","full_name":"Kiepe, Karina","last_name":"Kiepe","first_name":"Karina"},{"full_name":"Schlömer, Tobias","last_name":"Schlömer","first_name":"Tobias"}],"title":"Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE","status":"public","year":"2025","intvolume":"         3","date_updated":"2025-10-09T12:22:13Z","publication_status":"published","_id":"61769","series_title":"Heft 207","language":[{"iso":"ger"}],"page":"9-12","volume":3,"user_id":"64862"},{"user_id":"72497","doi":"10.1007/978-3-032-08327-2_6","language":[{"iso":"eng"}],"_id":"61820","publisher":"Springer Nature Switzerland","publication_status":"published","date_updated":"2025-10-13T13:35:11Z","publication_identifier":{"isbn":["9783032083265","9783032083272"],"issn":["1865-0929","1865-0937"]},"author":[{"last_name":"Heid","orcid":"0000-0002-9461-7372","first_name":"Stefan","full_name":"Heid, Stefan","id":"39640"},{"id":"44029","full_name":"Kornowicz, Jaroslaw","last_name":"Kornowicz","first_name":"Jaroslaw","orcid":"0000-0002-5654-9911"},{"full_name":"Hanselle, Jonas","last_name":"Hanselle","first_name":"Jonas"},{"id":"72497","last_name":"Thommes","first_name":"Kirsten","full_name":"Thommes, Kirsten"},{"full_name":"Hüllermeier, Eyke","last_name":"Hüllermeier","first_name":"Eyke","id":"48129"}],"year":"2025","status":"public","title":"MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making","department":[{"_id":"178"},{"_id":"184"}],"type":"book_chapter","date_created":"2025-10-13T13:34:36Z","place":"Cham","project":[{"_id":"125","name":"TRR 318 - Subproject C2"}],"abstract":[{"text":"<jats:title>Abstract</jats:title>\r\n          <jats:p>A scoring list is a sequence of simple decision models, where features are incrementally evaluated and scores of satisfied features are summed to be used for threshold-based decisions or for calculating class probabilities. In this paper, we introduce a new multi-class variant and compare it against previously introduced binary classification variants for incremental decisions, as well as multi-class variants for classical decision-making using all features. Furthermore, we introduce a new multi-class dataset to assess collaborative human-machine decision-making, which is suitable for user studies with non-expert participants. We demonstrate the usefulness of our approach by evaluating predictive performance and compared to the performance of participants without AI help.</jats:p>","lang":"eng"}],"citation":{"apa":"Heid, S., Kornowicz, J., Hanselle, J., Thommes, K., &#38; Hüllermeier, E. (2025). MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making. In <i>Communications in Computer and Information Science</i>. Springer Nature Switzerland. <a href=\"https://doi.org/10.1007/978-3-032-08327-2_6\">https://doi.org/10.1007/978-3-032-08327-2_6</a>","ieee":"S. Heid, J. Kornowicz, J. Hanselle, K. Thommes, and E. Hüllermeier, “MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making,” in <i>Communications in Computer and Information Science</i>, Cham: Springer Nature Switzerland, 2025.","short":"S. Heid, J. Kornowicz, J. Hanselle, K. Thommes, E. Hüllermeier, in: Communications in Computer and Information Science, Springer Nature Switzerland, Cham, 2025.","chicago":"Heid, Stefan, Jaroslaw Kornowicz, Jonas Hanselle, Kirsten Thommes, and Eyke Hüllermeier. “MSL: Multi-Class Scoring Lists for Interpretable Incremental Decision-Making.” In <i>Communications in Computer and Information Science</i>. Cham: Springer Nature Switzerland, 2025. <a href=\"https://doi.org/10.1007/978-3-032-08327-2_6\">https://doi.org/10.1007/978-3-032-08327-2_6</a>.","mla":"Heid, Stefan, et al. “MSL: Multi-Class Scoring Lists for Interpretable Incremental Decision-Making.” <i>Communications in Computer and Information Science</i>, Springer Nature Switzerland, 2025, doi:<a href=\"https://doi.org/10.1007/978-3-032-08327-2_6\">10.1007/978-3-032-08327-2_6</a>.","ama":"Heid S, Kornowicz J, Hanselle J, Thommes K, Hüllermeier E. MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making. In: <i>Communications in Computer and Information Science</i>. Springer Nature Switzerland; 2025. doi:<a href=\"https://doi.org/10.1007/978-3-032-08327-2_6\">10.1007/978-3-032-08327-2_6</a>","bibtex":"@inbook{Heid_Kornowicz_Hanselle_Thommes_Hüllermeier_2025, place={Cham}, title={MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making}, DOI={<a href=\"https://doi.org/10.1007/978-3-032-08327-2_6\">10.1007/978-3-032-08327-2_6</a>}, booktitle={Communications in Computer and Information Science}, publisher={Springer Nature Switzerland}, author={Heid, Stefan and Kornowicz, Jaroslaw and Hanselle, Jonas and Thommes, Kirsten and Hüllermeier, Eyke}, year={2025} }"},"publication":"Communications in Computer and Information Science"},{"publication":"International Conference on Business Process Management 2025","citation":{"ieee":"M. F. Reineke, B. Löhr, A. Aßbrock, C. Bartelheimer, and D. Beverungen, “From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds,” 2025, doi: <a href=\"https://doi.org/10.1007/978-3-032-02867-9_32\">10.1007/978-3-032-02867-9_32</a>.","apa":"Reineke, M. F., Löhr, B., Aßbrock, A., Bartelheimer, C., &#38; Beverungen, D. (2025). From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds. <i>International Conference on Business Process Management 2025</i>. <a href=\"https://doi.org/10.1007/978-3-032-02867-9_32\">https://doi.org/10.1007/978-3-032-02867-9_32</a>","chicago":"Reineke, Malte Fabian, Bernd Löhr, Agnes Aßbrock, Christian Bartelheimer, and Daniel Beverungen. “From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds.” In <i>International Conference on Business Process Management 2025</i>. Cham: Springer Nature Switzerland, 2025. <a href=\"https://doi.org/10.1007/978-3-032-02867-9_32\">https://doi.org/10.1007/978-3-032-02867-9_32</a>.","short":"M.F. Reineke, B. Löhr, A. Aßbrock, C. Bartelheimer, D. Beverungen, in: International Conference on Business Process Management 2025, Springer Nature Switzerland, Cham, 2025.","mla":"Reineke, Malte Fabian, et al. “From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds.” <i>International Conference on Business Process Management 2025</i>, Springer Nature Switzerland, 2025, doi:<a href=\"https://doi.org/10.1007/978-3-032-02867-9_32\">10.1007/978-3-032-02867-9_32</a>.","bibtex":"@inproceedings{Reineke_Löhr_Aßbrock_Bartelheimer_Beverungen_2025, place={Cham}, title={From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds}, DOI={<a href=\"https://doi.org/10.1007/978-3-032-02867-9_32\">10.1007/978-3-032-02867-9_32</a>}, booktitle={International Conference on Business Process Management 2025}, publisher={Springer Nature Switzerland}, author={Reineke, Malte Fabian and Löhr, Bernd and Aßbrock, Agnes and Bartelheimer, Christian and Beverungen, Daniel}, year={2025} }","ama":"Reineke MF, Löhr B, Aßbrock A, Bartelheimer C, Beverungen D. From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds. In: <i>International Conference on Business Process Management 2025</i>. Springer Nature Switzerland; 2025. doi:<a href=\"https://doi.org/10.1007/978-3-032-02867-9_32\">10.1007/978-3-032-02867-9_32</a>"},"place":"Cham","date_created":"2025-09-18T15:21:13Z","type":"conference","department":[{"_id":"195"}],"year":"2025","status":"public","title":"From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds","publication_identifier":{"isbn":["9783032028662","9783032028679"],"issn":["0302-9743","1611-3349"]},"author":[{"id":"60641","last_name":"Reineke","first_name":"Malte Fabian","full_name":"Reineke, Malte Fabian"},{"full_name":"Löhr, Bernd","last_name":"Löhr","orcid":"0000-0001-9581-4602","first_name":"Bernd","id":"56760"},{"last_name":"Aßbrock","first_name":"Agnes","full_name":"Aßbrock, Agnes"},{"full_name":"Bartelheimer, Christian","first_name":"Christian","last_name":"Bartelheimer","id":"49160"},{"last_name":"Beverungen","first_name":"Daniel","full_name":"Beverungen, Daniel","id":"59677"}],"date_updated":"2025-10-14T06:55:45Z","publication_status":"published","publisher":"Springer Nature Switzerland","_id":"61375","language":[{"iso":"eng"}],"doi":"10.1007/978-3-032-02867-9_32","user_id":"60641"},{"date_created":"2025-10-13T13:33:14Z","type":"journal_article","department":[{"_id":"178"},{"_id":"184"}],"publication":"Behaviour &amp; Information Technology","citation":{"ama":"Papenkordt J, Ngonga Ngomo A-C, Thommes K. Are numerical or verbal explanations of AI the key to appropriate user reliance and error detection? <i>Behaviour &#38;amp; Information Technology</i>. Published online 2025:1-22. doi:<a href=\"https://doi.org/10.1080/0144929x.2025.2568928\">10.1080/0144929x.2025.2568928</a>","bibtex":"@article{Papenkordt_Ngonga Ngomo_Thommes_2025, title={Are numerical or verbal explanations of AI the key to appropriate user reliance and error detection?}, DOI={<a href=\"https://doi.org/10.1080/0144929x.2025.2568928\">10.1080/0144929x.2025.2568928</a>}, journal={Behaviour &#38;amp; Information Technology}, publisher={Informa UK Limited}, author={Papenkordt, Jörg and Ngonga Ngomo, Axel-Cyrille and Thommes, Kirsten}, year={2025}, pages={1–22} }","mla":"Papenkordt, Jörg, et al. “Are Numerical or Verbal Explanations of AI the Key to Appropriate User Reliance and Error Detection?” <i>Behaviour &#38;amp; Information Technology</i>, Informa UK Limited, 2025, pp. 1–22, doi:<a href=\"https://doi.org/10.1080/0144929x.2025.2568928\">10.1080/0144929x.2025.2568928</a>.","chicago":"Papenkordt, Jörg, Axel-Cyrille Ngonga Ngomo, and Kirsten Thommes. “Are Numerical or Verbal Explanations of AI the Key to Appropriate User Reliance and Error Detection?” <i>Behaviour &#38;amp; Information Technology</i>, 2025, 1–22. <a href=\"https://doi.org/10.1080/0144929x.2025.2568928\">https://doi.org/10.1080/0144929x.2025.2568928</a>.","short":"J. Papenkordt, A.-C. Ngonga Ngomo, K. Thommes, Behaviour &#38;amp; Information Technology (2025) 1–22.","apa":"Papenkordt, J., Ngonga Ngomo, A.-C., &#38; Thommes, K. (2025). Are numerical or verbal explanations of AI the key to appropriate user reliance and error detection? <i>Behaviour &#38;amp; Information Technology</i>, 1–22. <a href=\"https://doi.org/10.1080/0144929x.2025.2568928\">https://doi.org/10.1080/0144929x.2025.2568928</a>","ieee":"J. Papenkordt, A.-C. Ngonga Ngomo, and K. Thommes, “Are numerical or verbal explanations of AI the key to appropriate user reliance and error detection?,” <i>Behaviour &#38;amp; Information Technology</i>, pp. 1–22, 2025, doi: <a href=\"https://doi.org/10.1080/0144929x.2025.2568928\">10.1080/0144929x.2025.2568928</a>."},"project":[{"name":"TRR 318 - Subproject A3","_id":"113"},{"_id":"810","name":"arbeitswelt + - KI für die Arbeitswelt des industriellen Mittelstands"}],"page":"1-22","_id":"61819","publisher":"Informa UK Limited","language":[{"iso":"eng"}],"user_id":"72497","doi":"10.1080/0144929x.2025.2568928","title":"Are numerical or verbal explanations of AI the key to appropriate user reliance and error detection?","year":"2025","status":"public","publication_identifier":{"issn":["0144-929X","1362-3001"]},"author":[{"full_name":"Papenkordt, Jörg","first_name":"Jörg","last_name":"Papenkordt","id":"44648"},{"id":"65716","full_name":"Ngonga Ngomo, Axel-Cyrille","last_name":"Ngonga Ngomo","first_name":"Axel-Cyrille"},{"id":"72497","full_name":"Thommes, Kirsten","first_name":"Kirsten","last_name":"Thommes"}],"publication_status":"published","date_updated":"2025-10-14T06:12:07Z"},{"_id":"61877","publisher":"Springer Nature Switzerland","language":[{"iso":"eng"}],"user_id":"72497","doi":"10.1007/978-3-032-08333-3_11","status":"public","title":"Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors","year":"2025","author":[{"id":"47384","full_name":"Lammert, Olesja","last_name":"Lammert","orcid":"0000-0001-8201-5166","first_name":"Olesja"}],"publication_identifier":{"isbn":["9783032083326","9783032083333"],"issn":["1865-0929","1865-0937"]},"publication_status":"published","date_updated":"2025-10-20T06:29:44Z","date_created":"2025-10-20T06:29:19Z","place":"Cham","type":"book_chapter","department":[{"_id":"178"},{"_id":"184"}],"publication":"Communications in Computer and Information Science","citation":{"bibtex":"@inbook{Lammert_2025, place={Cham}, title={Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors}, DOI={<a href=\"https://doi.org/10.1007/978-3-032-08333-3_11\">10.1007/978-3-032-08333-3_11</a>}, booktitle={Communications in Computer and Information Science}, publisher={Springer Nature Switzerland}, author={Lammert, Olesja}, year={2025} }","ama":"Lammert O. Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors. In: <i>Communications in Computer and Information Science</i>. Springer Nature Switzerland; 2025. doi:<a href=\"https://doi.org/10.1007/978-3-032-08333-3_11\">10.1007/978-3-032-08333-3_11</a>","mla":"Lammert, Olesja. “Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors.” <i>Communications in Computer and Information Science</i>, Springer Nature Switzerland, 2025, doi:<a href=\"https://doi.org/10.1007/978-3-032-08333-3_11\">10.1007/978-3-032-08333-3_11</a>.","short":"O. Lammert, in: Communications in Computer and Information Science, Springer Nature Switzerland, Cham, 2025.","chicago":"Lammert, Olesja. “Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors.” In <i>Communications in Computer and Information Science</i>. Cham: Springer Nature Switzerland, 2025. <a href=\"https://doi.org/10.1007/978-3-032-08333-3_11\">https://doi.org/10.1007/978-3-032-08333-3_11</a>.","ieee":"O. Lammert, “Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors,” in <i>Communications in Computer and Information Science</i>, Cham: Springer Nature Switzerland, 2025.","apa":"Lammert, O. (2025). Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors. In <i>Communications in Computer and Information Science</i>. Springer Nature Switzerland. <a href=\"https://doi.org/10.1007/978-3-032-08333-3_11\">https://doi.org/10.1007/978-3-032-08333-3_11</a>"},"abstract":[{"text":"<jats:title>Abstract</jats:title>\r\n          <jats:p>Research indicates that anger is a prevalent emotion in human-technology interactions, often leading to frustration, rejection and reduced trust, significantly impacting user experience and acceptance of technology. Particularly in high-risk or uncertain situations, where AI explanations are intended to help users make more informed decisions, decision-making is influenced by emotional factors, impairing understanding and leading to suboptimal choices. While XAI research continues to evolve, greater consideration of users’ emotions and individual characteristics remains necessary. Broadening empirical studies in this area could foster a more comprehensive understanding of decision-making processes following explanations, especially in relation to the interaction between emotions and cognition. In response, this study seeks to contribute to this area by employing an experimental design to examine the effects of AI explanations and emotion regulation on user reliance and trust of emotional users. The results provide a foundation for future human-centered research in XAI, focusing on the impact of emotions and cognition in human-technology interactions.</jats:p>","lang":"eng"}],"project":[{"name":"TRR 318 - Subproject A3","_id":"113"}]}]