[{"language":[{"iso":"eng"}],"_id":"60004","publisher":"Springer Science and Business Media LLC","doi":"10.1007/s12599-025-00943-5","user_id":"56760","author":[{"id":"49160","last_name":"Bartelheimer","first_name":"Christian","full_name":"Bartelheimer, Christian"},{"last_name":"Löhr","orcid":"0000-0001-9581-4602","first_name":"Bernd","full_name":"Löhr, Bernd","id":"56760"},{"id":"60641","full_name":"Reineke, Malte Fabian","first_name":"Malte Fabian","last_name":"Reineke"},{"full_name":"Aßbrock, Agnes","first_name":"Agnes","last_name":"Aßbrock"},{"id":"59677","full_name":"Beverungen, Daniel","last_name":"Beverungen","first_name":"Daniel"}],"publication_identifier":{"issn":["2363-7005","1867-0202"]},"status":"public","title":"Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study","year":"2025","date_updated":"2025-08-12T11:35:26Z","publication_status":"published","date_created":"2025-05-21T08:22:11Z","department":[{"_id":"195"}],"type":"journal_article","citation":{"mla":"Bartelheimer, Christian, et al. “Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study.” <i>Business &#38; Information Systems Engineering</i>, Springer Science and Business Media LLC, 2025, doi:<a href=\"https://doi.org/10.1007/s12599-025-00943-5\">10.1007/s12599-025-00943-5</a>.","bibtex":"@article{Bartelheimer_Löhr_Reineke_Aßbrock_Beverungen_2025, title={Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study}, DOI={<a href=\"https://doi.org/10.1007/s12599-025-00943-5\">10.1007/s12599-025-00943-5</a>}, journal={Business &#38; Information Systems Engineering}, publisher={Springer Science and Business Media LLC}, author={Bartelheimer, Christian and Löhr, Bernd and Reineke, Malte Fabian and Aßbrock, Agnes and Beverungen, Daniel}, year={2025} }","ama":"Bartelheimer C, Löhr B, Reineke MF, Aßbrock A, Beverungen D. Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study. <i>Business &#38; Information Systems Engineering</i>. Published online 2025. doi:<a href=\"https://doi.org/10.1007/s12599-025-00943-5\">10.1007/s12599-025-00943-5</a>","ieee":"C. Bartelheimer, B. Löhr, M. F. Reineke, A. Aßbrock, and D. Beverungen, “Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study,” <i>Business &#38; Information Systems Engineering</i>, 2025, doi: <a href=\"https://doi.org/10.1007/s12599-025-00943-5\">10.1007/s12599-025-00943-5</a>.","apa":"Bartelheimer, C., Löhr, B., Reineke, M. F., Aßbrock, A., &#38; Beverungen, D. (2025). Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study. <i>Business &#38; Information Systems Engineering</i>. <a href=\"https://doi.org/10.1007/s12599-025-00943-5\">https://doi.org/10.1007/s12599-025-00943-5</a>","chicago":"Bartelheimer, Christian, Bernd Löhr, Malte Fabian Reineke, Agnes Aßbrock, and Daniel Beverungen. “Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study.” <i>Business &#38; Information Systems Engineering</i>, 2025. <a href=\"https://doi.org/10.1007/s12599-025-00943-5\">https://doi.org/10.1007/s12599-025-00943-5</a>.","short":"C. Bartelheimer, B. Löhr, M.F. Reineke, A. Aßbrock, D. Beverungen, Business &#38; Information Systems Engineering (2025)."},"publication":"Business & Information Systems Engineering","abstract":[{"text":"Process mining has been established as a data-driven approach to analyze and improve business processes based on event data documented in event logs. A core assumption for meaningful analyses is that event data accurately represent the real-world execution of business processes in an organization. However, anecdotal evidence and recent case studies show that these aspects do not always align, and the business process management community is only beginning to investigate the mechanisms generating mismatches between process execution and event data. This study aims to identify the role of workarounds goal-directed deviations from standard processes performed by process participants to overcome obstacles– in this context. Through an inductive multiple case study of 13 workarounds in four organizations, three mismatch categories between event logs and real-world process execution related to workarounds are identified and explored. This study contributes to the literature by describing how workarounds can act as mechanisms that cause mismatches between process execution and event data, adding to the discussion on process drift and workaround mining. Furthermore, exploring the mismatch categories offers insights for practitioners and researchers on how to handle and interpret data quality issues in event data.","lang":"eng"}]},{"department":[{"_id":"187"}],"type":"working_paper","date_created":"2023-07-13T12:07:54Z","citation":{"short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.","chicago":"Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. TRR 266 Working Paper Series, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>.","apa":"Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025.","ama":"Dyck D, Lorenz J, Sureth-Sloane C. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>.; 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","bibtex":"@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series}, title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Working Paper Series} }","mla":"Dyck, Daniel, et al. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>."},"user_id":"97894","doi":"https://dx.doi.org/10.2139/ssrn.4214449 ","series_title":"TRR 266 Working Paper Series","_id":"46048","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://ssrn.com/abstract=4214449"}],"date_updated":"2025-08-13T08:11:34Z","author":[{"first_name":"Daniel","last_name":"Dyck","full_name":"Dyck, Daniel","id":"83379"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"status":"public","title":"Tax Disputes - The Role of Technology and Controversy Expertise","year":"2025"},{"language":[{"iso":"eng"}],"_id":"60926","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 204","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=5378524"}],"doi":"https://dx.doi.org/10.2139/ssrn.5378524","user_id":"68607","author":[{"id":"68607","first_name":"Kim Alina","last_name":"Schulz","full_name":"Schulz, Kim Alina"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"jel":["H21","H26","H32","H83"],"status":"public","title":"Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences","year":"2025","date_updated":"2025-08-13T18:14:24Z","publication_status":"published","date_created":"2025-08-13T18:09:14Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper","citation":{"ieee":"K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. 2025.","apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2025). <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>","short":"K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. TRR 266 Accounting for Transparency Working Paper Series No. 204, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>.","mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>.","bibtex":"@book{Schulz_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 204}, title={Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 204} }","ama":"Schulz KA, Sureth-Sloane C. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>.; 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>"},"abstract":[{"text":"Recent regulatory changes and the adoption of the ‘DAC 7’ EU Directive have significantly increased the importance of Tax compliance management systems (Tax CMS) in German tax audits. Our interview-based study, which draws on the insights of experts from various sectors, including industry and commerce on the one hand side and tax advisors on the other hand side, reveals nuanced perspectives on the impact of Tax CMS on tax audits. Our results reveal that the number of Tax CMS in German firms has increased in recent years and that, in particular, the majority of large firms have implemented these control systems. From a firm’s perspective, there has been no discernible impact on the duration, scope, or focus of tax audits, nor the frequency of tax disputes or the number and size of tax refunds. However, tax practitioners in advisory firms report a slight positive change in the audit environment, with fewer tax disputes, and a more efficiency-driven approach to audit procedures, with an increase in process-oriented audits. These findings represent preliminary observations on the use and effectiveness of Tax CMS in tax audits. They provide early insights into the advantages and disadvantages of these systems. These findings are particularly relevant given the expected increasing role of Tax CMS in German tax audits, driven by ongoing regulatory developments. ","lang":"eng"}]},{"abstract":[{"text":"<jats:title>ABSTRACT</jats:title><jats:p>Intrapreneurs—employees participating in internal corporate venturing (ICV) programs—are vital in nurturing entrepreneurship within organizations. While existing literature has extensively studied ICV at the organizational level, research on individual‐level processes remains limited, particularly regarding intrapreneurs' identity‐related conflicts over time. However, to design programs and interventions that unlock employees' creative potential and promote innovation, it is crucial to understand these individual dynamics. We conducted an 18‐month longitudinal study of 21 intrapreneurs within an ICV program, developing a process model and theory of intrapreneurs' identity work. We find that aspiring intrapreneurs construct an “idealized entrepreneur identity” that fundamentally conflicts with their employee identity. To maintain a coherent sense of self, they either safeguard their emerging entrepreneur identity by denying corporate dependence and eventually opposing the organization or they realign with their employee role, forsaking their intrapreneurial aspirations. These findings challenge the implicit assumption of a distinct intrapreneur identity, demonstrating how and why intrapreneurs struggle to construct a coherent and positively valued identity as intrapreneurs. We term this phenomenon the <jats:italic>intrapreneur identity illusion</jats:italic> and highlight its detrimental effects for both individuals and organizations. Our research contributes to understanding the individual‐level foundations of corporate entrepreneurship and offers broader implications for innovation management.</jats:p>","lang":"eng"}],"publication":"Journal of Product Innovation Management","citation":{"short":"F.-A. Starmann, S. Tomin, S. Hubner-Benz, R. Kabst, Journal of Product Innovation Management (2025).","chicago":"Starmann, Frederic-Alexander, Slawa Tomin, Sylvia Hubner-Benz, and Rüdiger Kabst. “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.” <i>Journal of Product Innovation Management</i>, 2025. <a href=\"https://doi.org/10.1111/jpim.12798\">https://doi.org/10.1111/jpim.12798</a>.","ieee":"F.-A. Starmann, S. Tomin, S. Hubner-Benz, and R. Kabst, “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing,” <i>Journal of Product Innovation Management</i>, Art. no. jpim. 12798, 2025, doi: <a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>.","apa":"Starmann, F.-A., Tomin, S., Hubner-Benz, S., &#38; Kabst, R. (2025). The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing. <i>Journal of Product Innovation Management</i>, Article jpim. 12798. <a href=\"https://doi.org/10.1111/jpim.12798\">https://doi.org/10.1111/jpim.12798</a>","bibtex":"@article{Starmann_Tomin_Hubner-Benz_Kabst_2025, title={The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing}, DOI={<a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>}, number={jpim. 12798}, journal={Journal of Product Innovation Management}, publisher={Wiley}, author={Starmann, Frederic-Alexander and Tomin, Slawa and Hubner-Benz, Sylvia and Kabst, Rüdiger}, year={2025} }","ama":"Starmann F-A, Tomin S, Hubner-Benz S, Kabst R. The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing. <i>Journal of Product Innovation Management</i>. Published online 2025. doi:<a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>","mla":"Starmann, Frederic-Alexander, et al. “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.” <i>Journal of Product Innovation Management</i>, jpim. 12798, Wiley, 2025, doi:<a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>."},"type":"journal_article","department":[{"_id":"371"}],"date_created":"2025-08-19T08:40:05Z","publication_status":"published","date_updated":"2025-08-19T08:40:18Z","year":"2025","title":"The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing","status":"public","publication_identifier":{"issn":["0737-6782","1540-5885"]},"author":[{"id":"63338","full_name":"Starmann, Frederic-Alexander","first_name":"Frederic-Alexander","last_name":"Starmann"},{"full_name":"Tomin, Slawa","first_name":"Slawa","last_name":"Tomin","id":"29570"},{"id":"100407","full_name":"Hubner-Benz, Sylvia","first_name":"Sylvia","last_name":"Hubner-Benz"},{"id":"42362","last_name":"Kabst","first_name":"Rüdiger","full_name":"Kabst, Rüdiger"}],"user_id":"100439","doi":"10.1111/jpim.12798","article_number":"jpim.12798","_id":"60947","language":[{"iso":"eng"}],"publisher":"Wiley"},{"page":"1265-1281","publisher":"Wiley","_id":"60946","user_id":"100439","volume":55,"status":"public","citation":{"apa":"Krebs, B. P., Funck, M., Tomin, S., Wach, B., &#38; Kabst, R. (2025). Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon. <i>R&#38;amp;D Management</i>, <i>55</i>(4), 1265–1281. <a href=\"https://doi.org/10.1111/radm.12752\">https://doi.org/10.1111/radm.12752</a>","ieee":"B. P. Krebs, M. Funck, S. Tomin, B. Wach, and R. Kabst, “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon,” <i>R&#38;amp;D Management</i>, vol. 55, no. 4, pp. 1265–1281, 2025, doi: <a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>.","short":"B.P. Krebs, M. Funck, S. Tomin, B. Wach, R. Kabst, R&#38;amp;D Management 55 (2025) 1265–1281.","chicago":"Krebs, Benjamin P., Marieke Funck, Slawa Tomin, Bernhard Wach, and Rüdiger Kabst. “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/Scp&#62; Hackathon.” <i>R&#38;amp;D Management</i> 55, no. 4 (2025): 1265–81. <a href=\"https://doi.org/10.1111/radm.12752\">https://doi.org/10.1111/radm.12752</a>.","mla":"Krebs, Benjamin P., et al. “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/Scp&#62; Hackathon.” <i>R&#38;amp;D Management</i>, vol. 55, no. 4, Wiley, 2025, pp. 1265–81, doi:<a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>.","ama":"Krebs BP, Funck M, Tomin S, Wach B, Kabst R. Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon. <i>R&#38;amp;D Management</i>. 2025;55(4):1265-1281. doi:<a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>","bibtex":"@article{Krebs_Funck_Tomin_Wach_Kabst_2025, title={Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon}, volume={55}, DOI={<a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>}, number={4}, journal={R&#38;amp;D Management}, publisher={Wiley}, author={Krebs, Benjamin P. and Funck, Marieke and Tomin, Slawa and Wach, Bernhard and Kabst, Rüdiger}, year={2025}, pages={1265–1281} }"},"language":[{"iso":"eng"}],"doi":"10.1111/radm.12752","year":"2025","title":"Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #<scp>EUvsVirus</scp> Hackathon","author":[{"first_name":"Benjamin P.","last_name":"Krebs","full_name":"Krebs, Benjamin P."},{"full_name":"Funck, Marieke","first_name":"Marieke","last_name":"Funck"},{"id":"29570","first_name":"Slawa","last_name":"Tomin","full_name":"Tomin, Slawa"},{"full_name":"Wach, Bernhard","last_name":"Wach","first_name":"Bernhard"},{"first_name":"Rüdiger","last_name":"Kabst","full_name":"Kabst, Rüdiger","id":"42362"}],"publication_identifier":{"issn":["0033-6807","1467-9310"]},"date_updated":"2025-08-19T08:39:34Z","publication_status":"published","intvolume":"        55","date_created":"2025-08-19T08:38:59Z","type":"journal_article","department":[{"_id":"371"}],"publication":"R&amp;D Management","issue":"4","abstract":[{"lang":"eng","text":"<jats:title>ABSTRACT</jats:title><jats:p>This study addresses the role of national culture in shaping hackathon teams' ideation outcomes. Drawing on the innovation and creativity literature and Schwartz’ theory of cultural value orientations, we propose that hierarchical values decrease the quality of ideas that teams develop over the course of a hackathon and that intellectual autonomy and mastery improve it. Using archival data, including pitch presentations from an international hackathon and data on cultural value orientations, we compiled a sample of 308 teams to investigate the influence of cultural value orientations and employed linear mixed‐effects regression analysis to test our hypotheses. We found that hierarchical cultural values are negatively associated with the quality of ideas, which suggests that hackathon teams that operate in such cultures suffer from a “liability of hierarchy.” We also found that teams from societies that emphasize mastery of the natural and social environment are more likely than other teams are to develop high‐quality ideas to tackle the (grand) challenges that hackathons address. We found no relationship between intellectual autonomy and idea quality. The study findings support the notion that culture manifests in hackathon teams' behavior and so shapes the quality of ideas they develop, thus laying the foundation for success or failure.</jats:p>"}]},{"publication":"Journal of Product Innovation Management","citation":{"ieee":"F. Starmann, S. Tomin, S. Hubner‐Benz, and R. Kabst, “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing,” <i>Journal of Product Innovation Management</i>, Art. no. jpim. 12798, 2025, doi: <a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>.","apa":"Starmann, F., Tomin, S., Hubner‐Benz, S., &#38; Kabst, R. (2025). The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing. <i>Journal of Product Innovation Management</i>, Article jpim. 12798. <a href=\"https://doi.org/10.1111/jpim.12798\">https://doi.org/10.1111/jpim.12798</a>","chicago":"Starmann, Frederic‐Alexander, Slawa Tomin, Sylvia Hubner‐Benz, and Rüdiger Kabst. “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.” <i>Journal of Product Innovation Management</i>, 2025. <a href=\"https://doi.org/10.1111/jpim.12798\">https://doi.org/10.1111/jpim.12798</a>.","short":"F. Starmann, S. Tomin, S. Hubner‐Benz, R. Kabst, Journal of Product Innovation Management (2025).","mla":"Starmann, Frederic‐Alexander, et al. “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.” <i>Journal of Product Innovation Management</i>, jpim. 12798, Wiley, 2025, doi:<a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>.","bibtex":"@article{Starmann_Tomin_Hubner‐Benz_Kabst_2025, title={The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing}, DOI={<a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>}, number={jpim. 12798}, journal={Journal of Product Innovation Management}, publisher={Wiley}, author={Starmann, Frederic‐Alexander and Tomin, Slawa and Hubner‐Benz, Sylvia and Kabst, Rüdiger}, year={2025} }","ama":"Starmann F, Tomin S, Hubner‐Benz S, Kabst R. The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing. <i>Journal of Product Innovation Management</i>. Published online 2025. doi:<a href=\"https://doi.org/10.1111/jpim.12798\">10.1111/jpim.12798</a>"},"abstract":[{"lang":"eng","text":"<jats:title>ABSTRACT</jats:title><jats:p>Intrapreneurs—employees participating in internal corporate venturing (ICV) programs—are vital in nurturing entrepreneurship within organizations. While existing literature has extensively studied ICV at the organizational level, research on individual‐level processes remains limited, particularly regarding intrapreneurs' identity‐related conflicts over time. However, to design programs and interventions that unlock employees' creative potential and promote innovation, it is crucial to understand these individual dynamics. We conducted an 18‐month longitudinal study of 21 intrapreneurs within an ICV program, developing a process model and theory of intrapreneurs' identity work. We find that aspiring intrapreneurs construct an “idealized entrepreneur identity” that fundamentally conflicts with their employee identity. To maintain a coherent sense of self, they either safeguard their emerging entrepreneur identity by denying corporate dependence and eventually opposing the organization or they realign with their employee role, forsaking their intrapreneurial aspirations. These findings challenge the implicit assumption of a distinct intrapreneur identity, demonstrating how and why intrapreneurs struggle to construct a coherent and positively valued identity as intrapreneurs. We term this phenomenon the <jats:italic>intrapreneur identity illusion</jats:italic> and highlight its detrimental effects for both individuals and organizations. Our research contributes to understanding the individual‐level foundations of corporate entrepreneurship and offers broader implications for innovation management.</jats:p>"}],"date_created":"2025-08-19T08:34:48Z","type":"journal_article","department":[{"_id":"371"}],"status":"public","title":"The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing","year":"2025","publication_identifier":{"issn":["0737-6782","1540-5885"]},"author":[{"full_name":"Starmann, Frederic‐Alexander","first_name":"Frederic‐Alexander","last_name":"Starmann"},{"full_name":"Tomin, Slawa","first_name":"Slawa","last_name":"Tomin"},{"full_name":"Hubner‐Benz, Sylvia","first_name":"Sylvia","last_name":"Hubner‐Benz"},{"full_name":"Kabst, Rüdiger","last_name":"Kabst","first_name":"Rüdiger"}],"publication_status":"published","date_updated":"2025-08-19T08:34:53Z","article_number":"jpim.12798","_id":"60944","publisher":"Wiley","language":[{"iso":"eng"}],"user_id":"100439","doi":"10.1111/jpim.12798"},{"doi":"10.1111/radm.12752","language":[{"iso":"eng"}],"publication_status":"published","date_updated":"2025-08-19T08:36:15Z","intvolume":"        55","year":"2025","title":"Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #<scp>EUvsVirus</scp> Hackathon","author":[{"full_name":"Krebs, Benjamin P.","last_name":"Krebs","first_name":"Benjamin P."},{"full_name":"Funck, Marieke","first_name":"Marieke","last_name":"Funck"},{"full_name":"Tomin, Slawa","first_name":"Slawa","last_name":"Tomin"},{"last_name":"Wach","first_name":"Bernhard","full_name":"Wach, Bernhard"},{"first_name":"Rüdiger","last_name":"Kabst","full_name":"Kabst, Rüdiger"}],"publication_identifier":{"issn":["0033-6807","1467-9310"]},"type":"journal_article","department":[{"_id":"371"}],"date_created":"2025-08-19T08:35:50Z","abstract":[{"text":"<jats:title>ABSTRACT</jats:title><jats:p>This study addresses the role of national culture in shaping hackathon teams' ideation outcomes. Drawing on the innovation and creativity literature and Schwartz’ theory of cultural value orientations, we propose that hierarchical values decrease the quality of ideas that teams develop over the course of a hackathon and that intellectual autonomy and mastery improve it. Using archival data, including pitch presentations from an international hackathon and data on cultural value orientations, we compiled a sample of 308 teams to investigate the influence of cultural value orientations and employed linear mixed‐effects regression analysis to test our hypotheses. We found that hierarchical cultural values are negatively associated with the quality of ideas, which suggests that hackathon teams that operate in such cultures suffer from a “liability of hierarchy.” We also found that teams from societies that emphasize mastery of the natural and social environment are more likely than other teams are to develop high‐quality ideas to tackle the (grand) challenges that hackathons address. We found no relationship between intellectual autonomy and idea quality. The study findings support the notion that culture manifests in hackathon teams' behavior and so shapes the quality of ideas they develop, thus laying the foundation for success or failure.</jats:p>","lang":"eng"}],"publication":"R&amp;D Management","issue":"4","user_id":"100439","volume":55,"page":"1265-1281","_id":"60945","publisher":"Wiley","status":"public","citation":{"ieee":"B. P. Krebs, M. Funck, S. Tomin, B. Wach, and R. Kabst, “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon,” <i>R&#38;amp;D Management</i>, vol. 55, no. 4, pp. 1265–1281, 2025, doi: <a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>.","apa":"Krebs, B. P., Funck, M., Tomin, S., Wach, B., &#38; Kabst, R. (2025). Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon. <i>R&#38;amp;D Management</i>, <i>55</i>(4), 1265–1281. <a href=\"https://doi.org/10.1111/radm.12752\">https://doi.org/10.1111/radm.12752</a>","chicago":"Krebs, Benjamin P., Marieke Funck, Slawa Tomin, Bernhard Wach, and Rüdiger Kabst. “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/Scp&#62; Hackathon.” <i>R&#38;amp;D Management</i> 55, no. 4 (2025): 1265–81. <a href=\"https://doi.org/10.1111/radm.12752\">https://doi.org/10.1111/radm.12752</a>.","short":"B.P. Krebs, M. Funck, S. Tomin, B. Wach, R. Kabst, R&#38;amp;D Management 55 (2025) 1265–1281.","mla":"Krebs, Benjamin P., et al. “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/Scp&#62; Hackathon.” <i>R&#38;amp;D Management</i>, vol. 55, no. 4, Wiley, 2025, pp. 1265–81, doi:<a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>.","bibtex":"@article{Krebs_Funck_Tomin_Wach_Kabst_2025, title={Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon}, volume={55}, DOI={<a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>}, number={4}, journal={R&#38;amp;D Management}, publisher={Wiley}, author={Krebs, Benjamin P. and Funck, Marieke and Tomin, Slawa and Wach, Bernhard and Kabst, Rüdiger}, year={2025}, pages={1265–1281} }","ama":"Krebs BP, Funck M, Tomin S, Wach B, Kabst R. Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #&#60;scp&#62;EUvsVirus&#60;/scp&#62; Hackathon. <i>R&#38;amp;D Management</i>. 2025;55(4):1265-1281. doi:<a href=\"https://doi.org/10.1111/radm.12752\">10.1111/radm.12752</a>"}},{"date_created":"2025-08-20T07:03:37Z","keyword":["Process Mining","Large Language Model","Knowledge Management","Knowledge-Intensive Process","Tacit Knowledge"],"type":"conference","department":[{"_id":"196"}],"publication":"AMCIS 2025 Proceedings. 11.","citation":{"ieee":"K. Brennig, “Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes,” presented at the Americas Conference on Information Systems, Montréal, 2025.","apa":"Brennig, K. (2025). Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes. <i>AMCIS 2025 Proceedings. 11.</i> Americas Conference on Information Systems, Montréal.","short":"K. Brennig, in: AMCIS 2025 Proceedings. 11., 2025.","chicago":"Brennig, Katharina. “Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes.” In <i>AMCIS 2025 Proceedings. 11.</i>, 2025.","mla":"Brennig, Katharina. “Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes.” <i>AMCIS 2025 Proceedings. 11.</i>, 2025.","bibtex":"@inproceedings{Brennig_2025, title={Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes}, booktitle={AMCIS 2025 Proceedings. 11.}, author={Brennig, Katharina}, year={2025} }","ama":"Brennig K. Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes. In: <i>AMCIS 2025 Proceedings. 11.</i> ; 2025."},"abstract":[{"lang":"eng","text":"Large Language Models (LLMs) excel in understanding, generating, and processing human language, with growing adoption in process mining. Process mining relies on event logs that capture explicit process knowledge; however, knowledge-intensive processes (KIPs) in domains such as healthcare and product development depend on tacit knowledge, which is often absent from event logs. To bridge this gap, this study proposes a LLM-based framework for mobilizing tacit process knowledge and enriching event logs. A proof-of-concept is demonstrated using a KIP-specific LLM-driven conversational agent built on GPT-4o. The results indicate that LLMs can capture tacit process knowledge through targeted queries and systematically integrate it into event logs. This study presents a novel approach combining LLMs, knowledge management, and process mining, advancing the understanding and management of KIPs by enhancing knowledge accessibility and documentation."}],"related_material":{"link":[{"url":"https://aisel.aisnet.org/amcis2025/sig_svc/sig_svc/11/","relation":"confirmation"}]},"main_file_link":[{"url":"https://aisel.aisnet.org/amcis2025/sig_svc/sig_svc/11/"}],"_id":"60958","language":[{"iso":"eng"}],"user_id":"51905","year":"2025","title":"Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes","status":"public","author":[{"first_name":"Katharina","last_name":"Brennig","full_name":"Brennig, Katharina"}],"conference":{"location":"Montréal","start_date":"2025-08-14","name":"Americas Conference on Information Systems","end_date":"2025-08-16"},"date_updated":"2025-08-20T07:06:16Z"},{"publication":"21th Biennial EARLI Conference","citation":{"ama":"Liszt-Rohlf V, Büker R, Kamsker S. Entrepreneurship Education at All Levels of Education: A Systematic Literature Review. In: <i>21th Biennial EARLI Conference</i>. ; 2025.","bibtex":"@inproceedings{Liszt-Rohlf_Büker_Kamsker_2025, title={Entrepreneurship Education at All Levels of Education: A Systematic Literature Review}, booktitle={21th Biennial EARLI Conference}, author={Liszt-Rohlf, Verena and Büker, Ronja and Kamsker, Susanne}, year={2025} }","mla":"Liszt-Rohlf, Verena, et al. “Entrepreneurship Education at All Levels of Education: A Systematic Literature Review.” <i>21th Biennial EARLI Conference</i>, 2025.","short":"V. Liszt-Rohlf, R. Büker, S. Kamsker, in: 21th Biennial EARLI Conference, 2025.","chicago":"Liszt-Rohlf, Verena, Ronja Büker, and Susanne Kamsker. “Entrepreneurship Education at All Levels of Education: A Systematic Literature Review.” In <i>21th Biennial EARLI Conference</i>, 2025.","apa":"Liszt-Rohlf, V., Büker, R., &#38; Kamsker, S. (2025). Entrepreneurship Education at All Levels of Education: A Systematic Literature Review. <i>21th Biennial EARLI Conference</i>. EARLI biennial conference, Graz.","ieee":"V. Liszt-Rohlf, R. Büker, and S. Kamsker, “Entrepreneurship Education at All Levels of Education: A Systematic Literature Review,” presented at the EARLI biennial conference, Graz, 2025."},"date_created":"2025-09-01T08:33:51Z","type":"conference","department":[{"_id":"208"}],"status":"public","year":"2025","title":"Entrepreneurship Education at All Levels of Education: A Systematic Literature Review","author":[{"first_name":"Verena","last_name":"Liszt-Rohlf","full_name":"Liszt-Rohlf, Verena"},{"id":"76342","orcid":"https://orcid.org/0009-0004-7074-0992","first_name":"Ronja","last_name":"Büker","full_name":"Büker, Ronja"},{"full_name":"Kamsker, Susanne","last_name":"Kamsker","first_name":"Susanne"}],"conference":{"end_date":"2025-08-29","start_date":"2025-08-25","name":"EARLI biennial conference","location":"Graz"},"date_updated":"2025-09-01T08:35:47Z","language":[{"iso":"eng"}],"_id":"61106","user_id":"76342"},{"_id":"61137","language":[{"iso":"eng"}],"user_id":"72497","doi":"10.48550/ARXIV.2509.04241","author":[{"id":"44029","full_name":"Kornowicz, Jaroslaw","orcid":"0000-0002-5654-9911","last_name":"Kornowicz","first_name":"Jaroslaw"},{"last_name":"Pape","first_name":"Maurice","full_name":"Pape, Maurice"},{"id":"72497","first_name":"Kirsten","last_name":"Thommes","full_name":"Thommes, Kirsten"}],"status":"public","title":"Would I regret being different? The influence of social norms on attitudes toward AI usage","year":"2025","date_updated":"2025-09-05T06:45:01Z","date_created":"2025-09-05T06:42:48Z","department":[{"_id":"178"},{"_id":"184"}],"type":"journal_article","citation":{"chicago":"Kornowicz, Jaroslaw, Maurice Pape, and Kirsten Thommes. “Would I Regret Being Different? The Influence of Social Norms on Attitudes toward AI Usage.” <i>Arxiv</i>, 2025. <a href=\"https://doi.org/10.48550/ARXIV.2509.04241\">https://doi.org/10.48550/ARXIV.2509.04241</a>.","ama":"Kornowicz J, Pape M, Thommes K. Would I regret being different? The influence of social norms on attitudes toward AI usage. <i>Arxiv</i>. Published online 2025. doi:<a href=\"https://doi.org/10.48550/ARXIV.2509.04241\">10.48550/ARXIV.2509.04241</a>","short":"J. Kornowicz, M. Pape, K. Thommes, Arxiv (2025).","bibtex":"@article{Kornowicz_Pape_Thommes_2025, title={Would I regret being different? The influence of social norms on attitudes toward AI usage}, DOI={<a href=\"https://doi.org/10.48550/ARXIV.2509.04241\">10.48550/ARXIV.2509.04241</a>}, journal={Arxiv}, author={Kornowicz, Jaroslaw and Pape, Maurice and Thommes, Kirsten}, year={2025} }","apa":"Kornowicz, J., Pape, M., &#38; Thommes, K. (2025). Would I regret being different? The influence of social norms on attitudes toward AI usage. <i>Arxiv</i>. <a href=\"https://doi.org/10.48550/ARXIV.2509.04241\">https://doi.org/10.48550/ARXIV.2509.04241</a>","mla":"Kornowicz, Jaroslaw, et al. “Would I Regret Being Different? The Influence of Social Norms on Attitudes toward AI Usage.” <i>Arxiv</i>, 2025, doi:<a href=\"https://doi.org/10.48550/ARXIV.2509.04241\">10.48550/ARXIV.2509.04241</a>.","ieee":"J. Kornowicz, M. Pape, and K. Thommes, “Would I regret being different? The influence of social norms on attitudes toward AI usage,” <i>Arxiv</i>, 2025, doi: <a href=\"https://doi.org/10.48550/ARXIV.2509.04241\">10.48550/ARXIV.2509.04241</a>."},"publication":"Arxiv","project":[{"name":"TRR 318 - Subproject C2","_id":"125"}],"abstract":[{"text":"Prior research shows that social norms can reduce algorithm aversion, but little is known about how such norms become established. Most accounts emphasize technological and individual determinants, yet AI adoption unfolds within organizational social contexts shaped by peers and supervisors. We ask whether the source of the norm-peers or supervisors-shapes AI usage behavior. This question is practically relevant for organizations seeking to promote effective AI adoption. We conducted an online vignette experiment, complemented by qualitative data on participants' feelings and justifications after (counter-)normative behavior. In line with the theory, counter-normative choices elicited higher regret than norm-adherent choices. On average, choosing AI increased regret compared to choosing an human. This aversion was weaker when AI use was presented as the prevailing norm, indicating a statistically significant interaction between AI use and an AI-favoring norm. Participants also attributed less blame to technology than to humans, which increased regret when AI was chosen over human expertise. Both peer and supervisor influence emerged as relevant factors, though contrary to expectations they did not significantly affect regret. Our findings suggest that regret aversion, embedded in social norms, is a central mechanism driving imitation in AI-related decision-making.","lang":"eng"}]},{"date_created":"2025-08-19T10:16:55Z","department":[{"_id":"187"}],"type":"journal_article","citation":{"apa":"Giese, H., Holtmann, S., Koch, R., &#38; Langenmayr, D. (2025). Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>, <i>78</i>(8), 34–40.","ieee":"H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” <i>ifo Schnelldienst</i>, vol. 78, no. 8, pp. 34–40, 2025.","short":"H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.","chicago":"Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i> 78, no. 8 (2025): 34–40.","mla":"Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i>, vol. 78, no. 8, 2025, pp. 34–40.","ama":"Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>. 2025;78(8):34-40.","bibtex":"@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78}, number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }"},"publication":"ifo Schnelldienst","issue":"8","quality_controlled":"1","language":[{"iso":"ger"}],"_id":"60949","page":"34-40","volume":78,"user_id":"97894","author":[{"last_name":"Giese","first_name":"Henning","full_name":"Giese, Henning","id":"92812"},{"first_name":"Svea","last_name":"Holtmann","full_name":"Holtmann, Svea"},{"full_name":"Koch, Reinald","first_name":"Reinald","last_name":"Koch"},{"first_name":"Dominika","last_name":"Langenmayr","full_name":"Langenmayr, Dominika"}],"status":"public","title":"Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?","year":"2025","intvolume":"        78","date_updated":"2025-09-11T08:11:07Z"},{"citation":{"short":"N. Sänger, L. Schmid, T. Jenert, H.-H. Kremer, M.-A. Kückmann, in: 2025.","chicago":"Sänger, Niklas, Leonie Schmid, Tobias Jenert, H.-Hugo Kremer, and Marie-Ann Kückmann. “Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation,” 2025.","ieee":"N. Sänger, L. Schmid, T. Jenert, H.-H. Kremer, and M.-A. Kückmann, “Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation,” presented at the Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft, Darmstadt, 2025.","apa":"Sänger, N., Schmid, L., Jenert, T., Kremer, H.-H., &#38; Kückmann, M.-A. (2025). <i>Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation</i>. Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft, Darmstadt.","bibtex":"@inproceedings{Sänger_Schmid_Jenert_Kremer_Kückmann_2025, title={Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation}, author={Sänger, Niklas and Schmid, Leonie and Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann}, year={2025} }","ama":"Sänger N, Schmid L, Jenert T, Kremer H-H, Kückmann M-A. Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation. In: ; 2025.","mla":"Sänger, Niklas, et al. <i>Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation</i>. 2025."},"quality_controlled":"1","project":[{"_id":"865","name":"WÖRLD - Wirtschaftspädagogik und Ökonomische Bildung: Lehrkräftebildung und Unterricht digital"}],"date_created":"2025-12-04T13:26:01Z","type":"conference","department":[{"_id":"208"},{"_id":"282"},{"_id":"640"}],"year":"2025","title":"Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation","status":"public","conference":{"end_date":"2025-09-26","start_date":"2025-09-24","name":"Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft","location":"Darmstadt"},"author":[{"id":"49812","full_name":"Sänger, Niklas","first_name":"Niklas","last_name":"Sänger","orcid":"https://orcid.org/0009-0007-2292-9063"},{"full_name":"Schmid, Leonie","last_name":"Schmid","orcid":"0009-0005-8378-4385","first_name":"Leonie","id":"57331"},{"full_name":"Jenert, Tobias","first_name":"Tobias","last_name":"Jenert","orcid":" https://orcid.org/0000-0001-9262-5646","id":"71994"},{"id":"15280","last_name":"Kremer","first_name":"H.-Hugo","full_name":"Kremer, H.-Hugo"},{"first_name":"Marie-Ann","last_name":"Kückmann","full_name":"Kückmann, Marie-Ann","id":"25394"}],"date_updated":"2026-03-19T08:53:20Z","_id":"62877","language":[{"iso":"ger"}],"user_id":"57331"},{"date_created":"2026-01-05T13:40:30Z","type":"journal_article","department":[{"_id":"187"}],"publication":"Junior Management Science","issue":"4","citation":{"chicago":"Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” <i>Junior Management Science</i> 10, no. 4 (2025): 985–1008. <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">https://doi.org/10.582/jums/v10i4pp985-1008</a>.","short":"L. Wiredu, Junior Management Science 10 (2025) 985–1008.","apa":"Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects. <i>Junior Management Science</i>, <i>10</i>(4), 985–1008. <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">https://doi.org/10.582/jums/v10i4pp985-1008</a>","ieee":"L. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects,” <i>Junior Management Science</i>, vol. 10, no. 4, pp. 985–1008, 2025, doi: <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>.","ama":"Wiredu L. Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects. <i>Junior Management Science</i>. 2025;10(4):985-1008. doi:<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>","bibtex":"@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}, volume={10}, DOI={<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>}, number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025}, pages={985–1008} }","mla":"Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” <i>Junior Management Science</i>, vol. 10, no. 4, 2025, pp. 985–1008, doi:<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>."},"quality_controlled":"1","page":"985-1008","_id":"63470","language":[{"iso":"eng"}],"user_id":"96670","doi":"10.582/jums/v10i4pp985-1008","volume":10,"year":"2025","status":"public","title":"Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects","author":[{"id":"69559","full_name":"Wiredu, Laura","last_name":"Wiredu","first_name":"Laura"}],"date_updated":"2026-03-19T10:17:07Z","intvolume":"        10"},{"doi":"10.1016/j.euroecorev.2025.105189","user_id":"26032","volume":180,"article_number":"105189","_id":"63908","language":[{"iso":"eng"}],"publisher":"Elsevier BV","date_updated":"2026-03-27T16:06:34Z","publication_status":"published","intvolume":"       180","title":"“I don’t believe that you believe what I believe”: an experiment on misperceptions of social norms and whistleblowing","status":"public","year":"2025","author":[{"id":"26032","orcid":"0000-0002-6271-5912","first_name":"Behnud","last_name":"Mir Djawadi","full_name":"Mir Djawadi, Behnud"},{"id":"34502","first_name":"Sabrina","last_name":"Plaß","full_name":"Plaß, Sabrina"},{"id":"38794","first_name":"Sabrina","last_name":"Loer","full_name":"Loer, Sabrina"}],"publication_identifier":{"issn":["0014-2921"]},"type":"journal_article","department":[{"_id":"179"}],"date_created":"2026-02-06T13:49:41Z","publication":"European Economic Review","citation":{"ieee":"B. Mir Djawadi, S. Plaß, and S. Loer, “‘I don’t believe that you believe what I believe’: an experiment on misperceptions of social norms and whistleblowing,” <i>European Economic Review</i>, vol. 180, Art. no. 105189, 2025, doi: <a href=\"https://doi.org/10.1016/j.euroecorev.2025.105189\">10.1016/j.euroecorev.2025.105189</a>.","apa":"Mir Djawadi, B., Plaß, S., &#38; Loer, S. (2025). “I don’t believe that you believe what I believe”: an experiment on misperceptions of social norms and whistleblowing. <i>European Economic Review</i>, <i>180</i>, Article 105189. <a href=\"https://doi.org/10.1016/j.euroecorev.2025.105189\">https://doi.org/10.1016/j.euroecorev.2025.105189</a>","chicago":"Mir Djawadi, Behnud, Sabrina Plaß, and Sabrina Loer. “‘I Don’t Believe That You Believe What I Believe’: An Experiment on Misperceptions of Social Norms and Whistleblowing.” <i>European Economic Review</i> 180 (2025). <a href=\"https://doi.org/10.1016/j.euroecorev.2025.105189\">https://doi.org/10.1016/j.euroecorev.2025.105189</a>.","short":"B. Mir Djawadi, S. Plaß, S. Loer, European Economic Review 180 (2025).","mla":"Mir Djawadi, Behnud, et al. “‘I Don’t Believe That You Believe What I Believe’: An Experiment on Misperceptions of Social Norms and Whistleblowing.” <i>European Economic Review</i>, vol. 180, 105189, Elsevier BV, 2025, doi:<a href=\"https://doi.org/10.1016/j.euroecorev.2025.105189\">10.1016/j.euroecorev.2025.105189</a>.","bibtex":"@article{Mir Djawadi_Plaß_Loer_2025, title={“I don’t believe that you believe what I believe”: an experiment on misperceptions of social norms and whistleblowing}, volume={180}, DOI={<a href=\"https://doi.org/10.1016/j.euroecorev.2025.105189\">10.1016/j.euroecorev.2025.105189</a>}, number={105189}, journal={European Economic Review}, publisher={Elsevier BV}, author={Mir Djawadi, Behnud and Plaß, Sabrina and Loer, Sabrina}, year={2025} }","ama":"Mir Djawadi B, Plaß S, Loer S. “I don’t believe that you believe what I believe”: an experiment on misperceptions of social norms and whistleblowing. <i>European Economic Review</i>. 2025;180. doi:<a href=\"https://doi.org/10.1016/j.euroecorev.2025.105189\">10.1016/j.euroecorev.2025.105189</a>"}},{"date_updated":"2026-03-27T21:51:21Z","publication_status":"published","author":[{"id":"26032","full_name":"Mir Djawadi, Behnud","orcid":"0000-0002-6271-5912","first_name":"Behnud","last_name":"Mir Djawadi"},{"id":"34502","first_name":"Sabrina","last_name":"Plaß","full_name":"Plaß, Sabrina"},{"first_name":"Sabrina","last_name":"Loer","full_name":"Loer, Sabrina","id":"38794"}],"title":"Social Information Interventions under Competing Norms: Evidence from a Whistleblowing Experiment","status":"public","year":"2025","doi":"http://dx.doi.org/10.2139/ssrn.5345248","user_id":"26032","publisher":"Elsevier BV","_id":"63911","language":[{"iso":"eng"}],"citation":{"mla":"Mir Djawadi, Behnud, et al. “Social Information Interventions under Competing Norms: Evidence from a Whistleblowing Experiment.” <i>SSRN Electronic Journal</i>, Elsevier BV, 2025, doi:<a href=\"http://dx.doi.org/10.2139/ssrn.5345248\">http://dx.doi.org/10.2139/ssrn.5345248</a>.","apa":"Mir Djawadi, B., Plaß, S., &#38; Loer, S. 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(2025). Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis. <i>SSRN Electronic Journal</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5345248\">https://dx.doi.org/10.2139/ssrn.5345248</a>","ieee":"B. Mir Djawadi and L. Wester, “Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis,” <i>SSRN Electronic Journal</i>, 2025, doi: <a href=\"https://dx.doi.org/10.2139/ssrn.5345248\">https://dx.doi.org/10.2139/ssrn.5345248</a>.","short":"B. Mir Djawadi, L. Wester, SSRN Electronic Journal (2025).","chicago":"Mir Djawadi, Behnud, and Lisa Wester. “Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis.” <i>SSRN Electronic Journal</i>, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.5345248\">https://dx.doi.org/10.2139/ssrn.5345248</a>.","mla":"Mir Djawadi, Behnud, and Lisa Wester. “Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis.” <i>SSRN Electronic Journal</i>, Elsevier BV, 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5345248\">https://dx.doi.org/10.2139/ssrn.5345248</a>.","ama":"Mir Djawadi B, Wester L. Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis. <i>SSRN Electronic Journal</i>. Published online 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5345248\">https://dx.doi.org/10.2139/ssrn.5345248</a>","bibtex":"@article{Mir Djawadi_Wester_2025, title={Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5345248\">https://dx.doi.org/10.2139/ssrn.5345248</a>}, journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Mir Djawadi, Behnud and Wester, Lisa}, year={2025} }"}},{"oa":"1","external_id":{"unknown":["https://doi.org/10.1007/s10257-025-00702-9"]},"quality_controlled":"1","citation":{"short":"S. Hemmrich, V. Nissen, D. Beverungen, J.D.M. Pauls, Information Systems and E-Business Management 23 (2025).","chicago":"Hemmrich, Simon, Volker Nissen, Daniel Beverungen, and Josias Daniel Miño Pauls. “Blockchain‑based Reputation Systemsfor Business‑to‑business Services: Designing a Reputation Mechanism to Reduce Information Asymmetry in Professional Consulting.” <i>Information Systems and E-Business Management</i> 23, no. 1 (2025). <a href=\"https://doi.org/10.1007/s10257-025-00702-9\">https://doi.org/10.1007/s10257-025-00702-9</a>.","ieee":"S. Hemmrich, V. Nissen, D. Beverungen, and J. D. M. Pauls, “Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting,” <i>Information Systems and e-Business Management</i>, vol. 23, no. 1, 2025, doi: <a href=\"https://doi.org/10.1007/s10257-025-00702-9\">https://doi.org/10.1007/s10257-025-00702-9</a>.","apa":"Hemmrich, S., Nissen, V., Beverungen, D., &#38; Pauls, J. D. M. (2025). Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting. <i>Information Systems and E-Business Management</i>, <i>23</i>(1). <a href=\"https://doi.org/10.1007/s10257-025-00702-9\">https://doi.org/10.1007/s10257-025-00702-9</a>","bibtex":"@article{Hemmrich_Nissen_Beverungen_Pauls_2025, title={Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting}, volume={23}, DOI={<a href=\"https://doi.org/10.1007/s10257-025-00702-9\">https://doi.org/10.1007/s10257-025-00702-9</a>}, number={1}, journal={Information Systems and e-Business Management}, publisher={Springer}, author={Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias Daniel Miño}, year={2025} }","ama":"Hemmrich S, Nissen V, Beverungen D, Pauls JDM. Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting. <i>Information Systems and e-Business Management</i>. 2025;23(1). doi:<a href=\"https://doi.org/10.1007/s10257-025-00702-9\">https://doi.org/10.1007/s10257-025-00702-9</a>","mla":"Hemmrich, Simon, et al. “Blockchain‑based Reputation Systemsfor Business‑to‑business Services: Designing a Reputation Mechanism to Reduce Information Asymmetry in Professional Consulting.” <i>Information Systems and E-Business Management</i>, vol. 23, no. 1, Springer, 2025, doi:<a href=\"https://doi.org/10.1007/s10257-025-00702-9\">https://doi.org/10.1007/s10257-025-00702-9</a>."},"file_date_updated":"2025-05-28T08:05:18Z","volume":23,"ddc":["000"],"user_id":"83557","_id":"60050","publisher":"Springer","has_accepted_license":"1","jel":["D81","D82","L86","L10","M30"],"status":"public","department":[{"_id":"195"}],"keyword":["Information asymmetry","Trust","Reputation system","Monetary rating","Blockchain","Consulting"],"type":"journal_article","date_created":"2025-05-28T08:12:28Z","file":[{"creator":"hemmrich","date_created":"2025-05-28T08:05:18Z","file_name":"Hemmrich_et_al-2025-Information_Systems_and_e-Business_Management.pdf","access_level":"closed","file_size":1440251,"relation":"main_file","date_updated":"2025-05-28T08:05:18Z","file_id":"60051","content_type":"application/pdf","success":1}],"abstract":[{"lang":"eng","text":"Reputation systems to rate companies’ performances remain largely unexplored inresearch and are scarcely used in business-to-business (B2B) practice. Such systemsare essential for businesses seeking trustworthy partners, as they help reduce infor-mation asymmetry, lower buyers’ transaction risks, and allow high-quality serviceproviders to justify premium pricing. Unlike traditional review-based systems in thebusiness-to-consumer (B2C) context, we propose a B2B reputation mechanism inwhich buyers commit to a rating payment before a transaction. Once the buyer final-izes the rating, this payment is executed and recorded on a blockchain as an immu-table, secure ledger. Our system mimics natural trust-building mechanisms with rat-ings that are (1) monetary-based, (2) stake-based, (3) non-aggregated, (4) involvecounter-ratings, (5) selectively sellable, (6) individually comparable, (7) stored ona blockchain, (8) and monitored by a third instance. This system provides a novelapproach to fostering trust in B2B transactions by reducing information asymme-try and transaction risk. We illustrate the mechanism’s application in the consultingsector. Our analysis has identified 23 institutional trust and distrust dimensions thatpromote establishing institutional trust through the proposed mechanism. Qualita-tive interviews suggest that, while complex and challenging to apply, this mecha-nism can foster trust in B2B transactions. Given the low maturity in the applicationdomain—rating professional business services with business reputation systems—and solution domain—using monetary stakes for ratings, this system stands as apotential invention."}],"issue":"1","publication":"Information Systems and e-Business Management","doi":"https://doi.org/10.1007/s10257-025-00702-9","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://link.springer.com/epdf/10.1007/s10257-025-00702-9?sharing_token=fOiWqZx_ScKFAKjxu5UqWPe4RwlQNchNByi7wbcMAY6mjxpZFPB3OtpVT0rAZf9eEBt3_qXIVcZ67l3R9JVYasmuCsIimzE-xfP0N5Rimun248j0jFOnL1eBu4rypKSDFnbmR3kJ5xx-HLnCXvPvQPwpm09qOkS9GSNsiG-du60%3D","open_access":"1"}],"intvolume":"        23","article_type":"original","date_updated":"2026-04-02T04:32:13Z","publication_status":"published","author":[{"full_name":"Hemmrich, Simon","first_name":"Simon","last_name":"Hemmrich","id":"83557"},{"full_name":"Nissen, Volker","last_name":"Nissen","first_name":"Volker"},{"first_name":"Daniel","last_name":"Beverungen","full_name":"Beverungen, Daniel","id":"59677"},{"first_name":"Josias Daniel Miño","last_name":"Pauls","full_name":"Pauls, Josias Daniel Miño"}],"year":"2025","title":"Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting"},{"citation":{"ama":"Hemmrich S. <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Universität Paderborn; 2025. doi:<a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>","bibtex":"@book{Hemmrich_2025, place={Paderborn}, title={A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets}, DOI={<a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>}, publisher={Universität Paderborn}, author={Hemmrich, Simon}, year={2025} }","mla":"Hemmrich, Simon. <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Universität Paderborn, 2025, doi:<a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>.","short":"S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets, Universität Paderborn, Paderborn, 2025.","chicago":"Hemmrich, Simon. <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Paderborn: Universität Paderborn, 2025. <a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>.","apa":"Hemmrich, S. (2025). <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Universität Paderborn. <a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>","ieee":"S. Hemmrich, <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Paderborn: Universität Paderborn, 2025."},"supervisor":[{"last_name":"Beverungen","first_name":"Daniel","full_name":"Beverungen, Daniel"},{"full_name":"Kundisch, Dennis","first_name":"Dennis","last_name":"Kundisch"}],"department":[{"_id":"195"}],"type":"dissertation","keyword":["Reputation Systems","Rating systems","monetary ratings","incentive mechanism","systems theory","Market coordination","advanced review system"],"date_created":"2026-04-02T03:52:09Z","place":"Paderborn","publication_status":"published","date_updated":"2026-04-02T04:31:57Z","author":[{"id":"83557","full_name":"Hemmrich, Simon","first_name":"Simon","last_name":"Hemmrich"}],"jel":["D8"],"status":"public","title":"A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets","year":"2025","user_id":"83557","doi":"https://doi.org/10.17619/UNIPB/1-2414","_id":"65309","language":[{"iso":"eng"}],"publisher":"Universität Paderborn","page":"347"},{"date_created":"2026-04-08T10:01:11Z","type":"working_paper","department":[{"_id":"186"},{"_id":"275"}],"citation":{"chicago":"Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol. Heft 7-8/2025. KoR, 2025. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>.","short":"P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.","apa":"Hofmann, P., Sievers, S., &#38; Li, R. (2025). <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025</i> (pp. 251–258). KoR. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>","ieee":"P. Hofmann, S. Sievers, and R. Li, <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.","ama":"Hofmann P, Sievers S, Li R. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>","bibtex":"@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>}, publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn}, year={2025}, pages={251–258} }","mla":"Hofmann, Philipp, et al. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. KoR, 2025, pp. 251–58, doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>."},"abstract":[{"text":"Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter Berichterstattung.","lang":"ger"}],"page":"251-258","language":[{"iso":"ger"}],"_id":"65379","publisher":"KoR","doi":"KORKOR1476665","user_id":"115848","volume":"Heft 7-8/2025","status":"public","title":"ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen","year":"2025","author":[{"first_name":"Philipp","last_name":"Hofmann","full_name":"Hofmann, Philipp"},{"full_name":"Sievers, Sönke","last_name":"Sievers","first_name":"Sönke","id":"46447"},{"id":"102450","last_name":"Li","first_name":"Reeyarn","full_name":"Li, Reeyarn"}],"publication_identifier":{"unknown":["1617-8084"]},"date_updated":"2026-04-08T10:02:30Z","publication_status":"published"},{"date_created":"2024-10-16T09:09:05Z","type":"journal_article","department":[{"_id":"187"}],"publication":"The Accounting Review","issue":"2","main_file_link":[{"open_access":"1","url":"https://doi.org/10.2308/TAR-2021-0477"}],"language":[{"iso":"eng"}],"doi":"10.2308/TAR- 2021-0477","year":"2025","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"},{"last_name":"Schneider","first_name":"Georg","full_name":"Schneider, Georg"},{"orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2026-04-09T07:35:36Z","intvolume":"       100","oa":"1","citation":{"apa":"Diller, M., Lorenz, J., Schneider, G., &#38; Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>, <i>100</i>(2), 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>","mla":"Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i>, vol. 100, no. 2, 2025, pp. 71–102, doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","ieee":"M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” <i>The Accounting Review</i>, vol. 100, no. 2, pp. 71–102, 2025, doi: <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","short":"M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.","ama":"Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>. 2025;100(2):71-102. doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>","chicago":"Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i> 100, no. 2 (2025): 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>.","bibtex":"@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }"},"quality_controlled":"1","page":"71 - 102","_id":"56641","user_id":"74000","volume":100,"status":"public"}]