---
_id: '61106'
author:
- first_name: Verena
  full_name: Liszt-Rohlf, Verena
  last_name: Liszt-Rohlf
- first_name: Ronja
  full_name: Büker, Ronja
  id: '76342'
  last_name: Büker
  orcid: https://orcid.org/0009-0004-7074-0992
- first_name: Susanne
  full_name: Kamsker, Susanne
  last_name: Kamsker
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.'
  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.'
  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} }'
  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.'
  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.'
  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.'
conference:
  end_date: 2025-08-29
  location: Graz
  name: EARLI biennial conference
  start_date: 2025-08-25
date_created: 2025-09-01T08:33:51Z
date_updated: 2025-09-01T08:35:47Z
department:
- _id: '208'
language:
- iso: eng
publication: 21th Biennial EARLI Conference
status: public
title: 'Entrepreneurship Education at All Levels of Education: A Systematic Literature
  Review'
type: conference
user_id: '76342'
year: '2025'
...
---
_id: '61137'
abstract:
- lang: eng
  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.
author:
- first_name: Jaroslaw
  full_name: Kornowicz, Jaroslaw
  id: '44029'
  last_name: Kornowicz
  orcid: 0000-0002-5654-9911
- first_name: Maurice
  full_name: Pape, Maurice
  last_name: Pape
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  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>
  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>
  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} }'
  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>.
  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>.'
  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>.
  short: J. Kornowicz, M. Pape, K. Thommes, Arxiv (2025).
date_created: 2025-09-05T06:42:48Z
date_updated: 2025-09-05T06:45:01Z
department:
- _id: '178'
- _id: '184'
doi: 10.48550/ARXIV.2509.04241
language:
- iso: eng
project:
- _id: '125'
  name: TRR 318 - Subproject C2
publication: Arxiv
status: public
title: Would I regret being different? The influence of social norms on attitudes
  toward AI usage
type: journal_article
user_id: '72497'
year: '2025'
...
---
_id: '60949'
author:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
- first_name: Svea
  full_name: Holtmann, Svea
  last_name: Holtmann
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Dominika
  full_name: Langenmayr, Dominika
  last_name: Langenmayr
citation:
  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.'
  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.'
  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} }'
  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.'
  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.'
  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.'
  short: H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025)
    34–40.
date_created: 2025-08-19T10:16:55Z
date_updated: 2025-09-11T08:11:07Z
department:
- _id: '187'
intvolume: '        78'
issue: '8'
language:
- iso: ger
page: 34-40
publication: ifo Schnelldienst
quality_controlled: '1'
status: public
title: 'Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung
  des Wirtschaftsstandorts Deutschland?'
type: journal_article
user_id: '97894'
volume: 78
year: '2025'
...
---
_id: '61309'
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."
author:
- first_name: Jannika Marie
  full_name: Schäfer, Jannika Marie
  id: '74374'
  last_name: Schäfer
- first_name: Jonas
  full_name: Liebschner, Jonas
  last_name: Liebschner
- first_name: Polina
  full_name: Rajko, Polina
  last_name: Rajko
- first_name: Henrik
  full_name: Cohnen, Henrik
  last_name: Cohnen
- first_name: Nina
  full_name: Lugmair, Nina
  last_name: Lugmair
- first_name: Daniel
  full_name: Heinz, Daniel
  last_name: Heinz
citation:
  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.'
  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.'
  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} }'
  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.'
  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.'
  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.'
  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.'
conference:
  end_date: 17.09.2025
  location: Münster, Germany
  name: 20th International Conference on Wirtschaftsinformatik (WI 2025)
  start_date: 14.09.2025
date_created: 2025-09-16T13:44:53Z
date_updated: 2025-09-16T13:46:05Z
department:
- _id: '195'
jel:
- M15
keyword:
- service innovation
- ecosystem
- innovation hubs
- SMEs
- public sector
language:
- iso: eng
place: Münster, Germany
project:
- _id: '1250'
  name: 'SHAPE : Gestaltung von Dienstleistungsentwicklungsprozessen und lnnovationspartnerschaften
    mit Unternehmen'
publication: Proceedings of the 20th International Conference on Wirtschaftsinformatik
  (WI 2025)
publication_status: published
publisher: Association for Information Systems (AIS)
status: public
title: 'Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the
  Challenges and Requirements of SMEs and the Public Sector'
type: conference
user_id: '74374'
year: '2025'
...
---
_id: '61368'
author:
- first_name: Miriam
  full_name: Stumpe, Miriam
  id: '64135'
  last_name: Stumpe
- first_name: Philipp
  full_name: Speckenmeyer, Philipp
  id: '81294'
  last_name: Speckenmeyer
- first_name: Guido
  full_name: Schryen, Guido
  id: '72850'
  last_name: Schryen
- first_name: Lisa
  full_name: Kleinjohann, Lisa
  id: '15588'
  last_name: Kleinjohann
- first_name: Christoph
  full_name: Weskamp, Christoph
  id: '7826'
  last_name: Weskamp
citation:
  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.'
  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>.
  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} }'
  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.
  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.
  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.
  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.'
date_created: 2025-09-18T13:12:26Z
date_updated: 2025-09-18T13:15:13Z
ddc:
- '000'
department:
- _id: '277'
file:
- access_level: open_access
  content_type: application/pdf
  creator: mateskam
  date_created: 2025-09-18T13:13:48Z
  date_updated: 2025-09-18T13:13:48Z
  file_id: '61369'
  file_name: AMCIS-2025-ERF-NeMobil.pdf
  file_size: 473555
  relation: main_file
file_date_updated: 2025-09-18T13:13:48Z
has_accepted_license: '1'
language:
- iso: eng
oa: '1'
place: Montréal, Canada
publication: Proceedings of the Thirty-first Americas Conference on Information Systems
  (AMCIS 2025)
status: public
title: Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable
  and Flexible Transportation in Rural Areas
type: conference
user_id: '51811'
year: '2025'
...
---
_id: '61370'
author:
- first_name: J.
  full_name: Göbel, J.
  last_name: Göbel
- first_name: H.
  full_name: Betke, H.
  last_name: Betke
- first_name: J.
  full_name: Boldt, J.
  last_name: Boldt
- first_name: M. L.
  full_name: Tran, M. L.
  last_name: Tran
- first_name: Guido
  full_name: Schryen, Guido
  id: '72850'
  last_name: Schryen
citation:
  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.'
  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>.
  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} }'
  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.
  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.
  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.
  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.'
date_created: 2025-09-18T13:15:33Z
date_updated: 2025-09-18T13:18:31Z
ddc:
- '000'
department:
- _id: '277'
file:
- access_level: closed
  content_type: application/pdf
  creator: mateskam
  date_created: 2025-09-18T13:17:01Z
  date_updated: 2025-09-18T13:17:01Z
  file_id: '61371'
  file_name: Goebel_et_al-AMCIS-2025_ERF.pdf
  file_size: 247176
  relation: main_file
  success: 1
file_date_updated: 2025-09-18T13:17:01Z
has_accepted_license: '1'
language:
- iso: eng
place: Montréal, Canada
publication: Proceedings of the Thirty-first Americas Conference on Information Systems
  (AMCIS 2025)
status: public
title: The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness
type: conference
user_id: '51811'
year: '2025'
...
---
_id: '61377'
author:
- first_name: Martin
  full_name: Schneider, Martin
  id: '471'
  last_name: Schneider
  orcid: https://orcid.org/0000-0002-6961-3716
- first_name: Paul
  full_name: Hemsen, Paul
  last_name: Hemsen
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  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>
  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>
  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} }'
  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.
  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>
  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.
  short: M. Schneider, P. Hemsen, D. Kundisch, Management Revue - Socio-Economic Studies,
    Special Issue “Digital Transformation of Work”. (n.d.).
date_created: 2025-09-19T07:47:14Z
date_updated: 2025-09-19T07:48:49Z
department:
- _id: '276'
- _id: '185'
language:
- iso: eng
publication: management revue - Socio-Economic Studies, Special Issue “Digital Transformation
  of Work”.
publication_status: accepted
publisher: Nomos Verlag
status: public
title: 'Who are the Actively Participating Crowdworkers? A Qualitative Comparative
  Analysis of a German Text Creation PlatformSocio-Economic Studies, '
type: journal_article
user_id: '16205'
year: '2025'
...
---
_id: '61381'
author:
- first_name: Nicole
  full_name: Grieger, Nicole
  id: '74818'
  last_name: Grieger
- first_name: Hasan
  full_name: Okumus, Hasan
  last_name: Okumus
- first_name: Sven
  full_name: Burdorf, Sven
  last_name: Burdorf
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  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>.'
  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>.
  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} }'
  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.
  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.”
  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>.
  short: 'N. Grieger, H. Okumus, S. Burdorf, D. Kundisch, in: Proceedings of the MCIS
    2025, n.d.'
date_created: 2025-09-19T09:26:17Z
date_updated: 2025-09-19T09:26:23Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the MCIS 2025
publication_status: accepted
status: public
title: Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-based
  Architectures in the Context of Autonomous Driving
type: conference
user_id: '16205'
year: '2025'
...
---
_id: '61380'
author:
- first_name: Maike
  full_name: Althaus, Maike
  id: '61896'
  last_name: Althaus
citation:
  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>.'
  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>.
  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} }'
  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.
  ieee: M. Althaus, “Tech, Trash and Theft – Exploring the Impact of Food Waste Apps
    on Local Shoplifting in Grocery Stores and Supermarkets.”
  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>.
  short: 'M. Althaus, in: Proceedings of the MCIS 2025, n.d.'
date_created: 2025-09-19T09:23:23Z
date_updated: 2025-09-19T09:23:36Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the MCIS 2025
publication_status: accepted
status: public
title: Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting
  in Grocery Stores and Supermarkets
type: conference
user_id: '16205'
year: '2025'
...
---
_id: '61366'
author:
- first_name: Guy
  full_name: Paré, Guy
  last_name: Paré
- first_name: Gerit
  full_name: Wagner, Gerit
  last_name: Wagner
- first_name: Mary
  full_name: Tate, Mary
  last_name: Tate
- first_name: Guido
  full_name: Schryen, Guido
  id: '72850'
  last_name: Schryen
- first_name: Mathieu
  full_name: Templier, Mathieu
  last_name: Templier
citation:
  ama: 'Paré G, Wagner G, Tate M, Schryen G, Templier M. Theorising Forward: Positioning
    Deductive Elaboration in the Information Systems Research Repertoire. <i>European
    Journal of Information Systems</i>. Published online 2025:1-25. doi:<a href="https://doi.org/10.1080/0960085x.2025.2550403">10.1080/0960085x.2025.2550403</a>'
  apa: 'Paré, G., Wagner, G., Tate, M., Schryen, G., &#38; Templier, M. (2025). Theorising
    Forward: Positioning Deductive Elaboration in the Information Systems Research
    Repertoire. <i>European Journal of Information Systems</i>, 1–25. <a href="https://doi.org/10.1080/0960085x.2025.2550403">https://doi.org/10.1080/0960085x.2025.2550403</a>'
  bibtex: '@article{Paré_Wagner_Tate_Schryen_Templier_2025, title={Theorising Forward:
    Positioning Deductive Elaboration in the Information Systems Research Repertoire},
    DOI={<a href="https://doi.org/10.1080/0960085x.2025.2550403">10.1080/0960085x.2025.2550403</a>},
    journal={European Journal of Information Systems}, publisher={Informa UK Limited},
    author={Paré, Guy and Wagner, Gerit and Tate, Mary and Schryen, Guido and Templier,
    Mathieu}, year={2025}, pages={1–25} }'
  chicago: 'Paré, Guy, Gerit Wagner, Mary Tate, Guido Schryen, and Mathieu Templier.
    “Theorising Forward: Positioning Deductive Elaboration in the Information Systems
    Research Repertoire.” <i>European Journal of Information Systems</i>, 2025, 1–25.
    <a href="https://doi.org/10.1080/0960085x.2025.2550403">https://doi.org/10.1080/0960085x.2025.2550403</a>.'
  ieee: 'G. Paré, G. Wagner, M. Tate, G. Schryen, and M. Templier, “Theorising Forward:
    Positioning Deductive Elaboration in the Information Systems Research Repertoire,”
    <i>European Journal of Information Systems</i>, pp. 1–25, 2025, doi: <a href="https://doi.org/10.1080/0960085x.2025.2550403">10.1080/0960085x.2025.2550403</a>.'
  mla: 'Paré, Guy, et al. “Theorising Forward: Positioning Deductive Elaboration in
    the Information Systems Research Repertoire.” <i>European Journal of Information
    Systems</i>, Informa UK Limited, 2025, pp. 1–25, doi:<a href="https://doi.org/10.1080/0960085x.2025.2550403">10.1080/0960085x.2025.2550403</a>.'
  short: G. Paré, G. Wagner, M. Tate, G. Schryen, M. Templier, European Journal of
    Information Systems (2025) 1–25.
date_created: 2025-09-18T13:02:55Z
date_updated: 2025-09-29T08:48:29Z
ddc:
- '000'
department:
- _id: '277'
doi: 10.1080/0960085x.2025.2550403
file:
- access_level: open_access
  content_type: application/pdf
  creator: mateskam
  date_created: 2025-09-18T13:04:14Z
  date_updated: 2025-09-18T13:04:14Z
  file_id: '61367'
  file_name: Pare et al 2025 - EJIS - Deductive elaboration - PUBLICATION VERSION.pdf
  file_size: 1524220
  relation: main_file
file_date_updated: 2025-09-18T13:04:14Z
has_accepted_license: '1'
language:
- iso: eng
oa: '1'
page: 1-25
publication: European Journal of Information Systems
publication_identifier:
  issn:
  - 0960-085X
  - 1476-9344
publication_status: published
publisher: Informa UK Limited
status: public
title: 'Theorising Forward: Positioning Deductive Elaboration in the Information Systems
  Research Repertoire'
type: journal_article
user_id: '51811'
year: '2025'
...
---
_id: '61491'
abstract:
- lang: eng
  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.
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Michael
  full_name: Milde, Michael
  last_name: Milde
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
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>
  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>
  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}
    }'
  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>.
  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.
  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>.
  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.
date_created: 2025-10-01T09:26:32Z
date_updated: 2025-10-01T09:29:57Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378466
jel:
- H25
- D91
- D22
keyword:
- Check-the-box
- Legal Form
- Tax Complexity
- Tax Misperception
- Behavioral Taxation
- Tax Advice
language:
- iso: eng
page: '107'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 203
status: public
title: 'Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax
  Regime Choice '
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61490'
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.
author:
- first_name: Anna-Sophie
  full_name: Braun, Anna-Sophie
  last_name: Braun
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  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>
  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} }'
  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.
  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>.
  short: A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
date_created: 2025-10-01T09:20:05Z
date_updated: 2025-10-01T09:27:34Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378221
jel:
- M12
- H26
- H25
- H32
language:
- iso: eng
page: '48'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 201
status: public
title: Tax Complexity and Firm Value
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61508'
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.
author:
- first_name: Daniel
  full_name: Dyck, Daniel
  id: '83379'
  last_name: Dyck
- first_name: Thomas
  full_name: Kourouxous, Thomas
  last_name: Kourouxous
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  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>
  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>
  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}
    }'
  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>.
  ieee: D. Dyck, T. Kourouxous, and J. Lorenz, <i>An Economic Analysis of Joint Tax
    Audits</i>. 2025.
  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>.
  short: D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits,
    2025.
date_created: 2025-10-02T08:53:38Z
date_updated: 2025-10-02T08:56:48Z
department:
- _id: '187'
doi: 10.2139/ssrn.5398645
keyword:
- joint tax audits
- double taxation
- dispute prevention
- income shifting
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=5398645
oa: '1'
page: '57'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 208
status: public
title: An Economic Analysis of Joint Tax Audits
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61502'
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.
author:
- first_name: Daniel
  full_name: Dyck, Daniel
  id: '83379'
  last_name: Dyck
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Dyck D, Lorenz J, Sureth-Sloane C. <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>'
  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} }'
  chicago: 'Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Sloppiness
    in Tax Disputes: How to Prevent Litigation?</i> Working Papers Dissertations 155,
    2025.'
  ieee: 'D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Sloppiness in Tax Disputes:
    How to Prevent Litigation?</i> 2025.'
  mla: 'Dyck, Daniel, et al. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>
    2025.'
  short: 'D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to
    Prevent Litigation?, 2025.'
date_created: 2025-10-02T08:34:26Z
date_updated: 2025-10-02T08:34:52Z
department:
- _id: '187'
language:
- iso: eng
series_title: Working Papers Dissertations 155
status: public
title: 'Sloppiness in Tax Disputes: How to Prevent Litigation?'
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61533'
article_number: '105333'
author:
- first_name: B.
  full_name: Balsmeier, B.
  last_name: Balsmeier
- first_name: Sonja
  full_name: Lück, Sonja
  id: '950'
  last_name: Lück
  orcid: 0000-0003-0380-1965
- first_name: L.
  full_name: Fleming, L.
  last_name: Fleming
citation:
  ama: Balsmeier B, Lück S, Fleming L. Science knowledge localizes. <i>Research Policy</i>.
    2025;54(10). doi:<a href="https://doi.org/10.1016/j.respol.2025.105333">10.1016/j.respol.2025.105333</a>
  apa: Balsmeier, B., Lück, S., &#38; Fleming, L. (2025). Science knowledge localizes.
    <i>Research Policy</i>, <i>54</i>(10), Article 105333. <a href="https://doi.org/10.1016/j.respol.2025.105333">https://doi.org/10.1016/j.respol.2025.105333</a>
  bibtex: '@article{Balsmeier_Lück_Fleming_2025, title={Science knowledge localizes},
    volume={54}, DOI={<a href="https://doi.org/10.1016/j.respol.2025.105333">10.1016/j.respol.2025.105333</a>},
    number={10105333}, journal={Research Policy}, publisher={Elsevier BV}, author={Balsmeier,
    B. and Lück, Sonja and Fleming, L.}, year={2025} }'
  chicago: Balsmeier, B., Sonja Lück, and L. Fleming. “Science Knowledge Localizes.”
    <i>Research Policy</i> 54, no. 10 (2025). <a href="https://doi.org/10.1016/j.respol.2025.105333">https://doi.org/10.1016/j.respol.2025.105333</a>.
  ieee: 'B. Balsmeier, S. Lück, and L. Fleming, “Science knowledge localizes,” <i>Research
    Policy</i>, vol. 54, no. 10, Art. no. 105333, 2025, doi: <a href="https://doi.org/10.1016/j.respol.2025.105333">10.1016/j.respol.2025.105333</a>.'
  mla: Balsmeier, B., et al. “Science Knowledge Localizes.” <i>Research Policy</i>,
    vol. 54, no. 10, 105333, Elsevier BV, 2025, doi:<a href="https://doi.org/10.1016/j.respol.2025.105333">10.1016/j.respol.2025.105333</a>.
  short: B. Balsmeier, S. Lück, L. Fleming, Research Policy 54 (2025).
date_created: 2025-10-07T09:23:58Z
date_updated: 2025-10-07T09:26:00Z
department:
- _id: '200'
- _id: '281'
- _id: '475'
doi: 10.1016/j.respol.2025.105333
intvolume: '        54'
issue: '10'
language:
- iso: eng
publication: Research Policy
publication_identifier:
  issn:
  - 0048-7333
publication_status: published
publisher: Elsevier BV
status: public
title: Science knowledge localizes
type: journal_article
user_id: '950'
volume: 54
year: '2025'
...
---
_id: '61769'
author:
- first_name: Karina
  full_name: Kiepe, Karina
  id: '100294'
  last_name: Kiepe
- first_name: Tobias
  full_name: Schlömer, Tobias
  last_name: Schlömer
citation:
  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.'
  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).'
  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} }'
  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.'
  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.'
  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.'
  short: 'K. Kiepe, T. Schlömer, in: berufsbildung. Zeitschrift für Theorie-Praxis-Dialog,
    2025, pp. 9–12.'
date_created: 2025-10-09T12:21:38Z
date_updated: 2025-10-09T12:22:13Z
department:
- _id: '816'
- _id: '681'
intvolume: '         3'
language:
- iso: ger
page: 9-12
publication: berufsbildung. Zeitschrift für Theorie-Praxis-Dialog
publication_status: published
series_title: Heft 207
status: public
title: 'Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation
  für die BBNE'
type: book_chapter
user_id: '64862'
volume: 3
year: '2025'
...
---
_id: '61820'
abstract:
- lang: eng
  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>"
author:
- first_name: Stefan
  full_name: Heid, Stefan
  id: '39640'
  last_name: Heid
  orcid: 0000-0002-9461-7372
- first_name: Jaroslaw
  full_name: Kornowicz, Jaroslaw
  id: '44029'
  last_name: Kornowicz
  orcid: 0000-0002-5654-9911
- first_name: Jonas
  full_name: Hanselle, Jonas
  last_name: Hanselle
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
- first_name: Eyke
  full_name: Hüllermeier, Eyke
  id: '48129'
  last_name: Hüllermeier
citation:
  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>'
  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>'
  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} }'
  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>.'
  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.'
  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>.'
  short: 'S. Heid, J. Kornowicz, J. Hanselle, K. Thommes, E. Hüllermeier, in: Communications
    in Computer and Information Science, Springer Nature Switzerland, Cham, 2025.'
date_created: 2025-10-13T13:34:36Z
date_updated: 2025-10-13T13:35:11Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-3-032-08327-2_6
language:
- iso: eng
place: Cham
project:
- _id: '125'
  name: TRR 318 - Subproject C2
publication: Communications in Computer and Information Science
publication_identifier:
  isbn:
  - '9783032083265'
  - '9783032083272'
  issn:
  - 1865-0929
  - 1865-0937
publication_status: published
publisher: Springer Nature Switzerland
status: public
title: 'MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making'
type: book_chapter
user_id: '72497'
year: '2025'
...
---
_id: '61375'
author:
- first_name: Malte Fabian
  full_name: Reineke, Malte Fabian
  id: '60641'
  last_name: Reineke
- first_name: Bernd
  full_name: Löhr, Bernd
  id: '56760'
  last_name: Löhr
  orcid: 0000-0001-9581-4602
- first_name: Agnes
  full_name: Aßbrock, Agnes
  last_name: Aßbrock
- first_name: Christian
  full_name: Bartelheimer, Christian
  id: '49160'
  last_name: Bartelheimer
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
citation:
  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>'
  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>
  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} }'
  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>.'
  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>.'
  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>.
  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.'
date_created: 2025-09-18T15:21:13Z
date_updated: 2025-10-14T06:55:45Z
department:
- _id: '195'
doi: 10.1007/978-3-032-02867-9_32
language:
- iso: eng
place: Cham
publication: International Conference on Business Process Management 2025
publication_identifier:
  isbn:
  - '9783032028662'
  - '9783032028679'
  issn:
  - 0302-9743
  - 1611-3349
publication_status: published
publisher: Springer Nature Switzerland
status: public
title: From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds
type: conference
user_id: '60641'
year: '2025'
...
---
_id: '61819'
author:
- first_name: Jörg
  full_name: Papenkordt, Jörg
  id: '44648'
  last_name: Papenkordt
- first_name: Axel-Cyrille
  full_name: Ngonga Ngomo, Axel-Cyrille
  id: '65716'
  last_name: Ngonga Ngomo
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
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>
  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>
  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} }'
  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>.
  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>.'
  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>.
  short: J. Papenkordt, A.-C. Ngonga Ngomo, K. Thommes, Behaviour &#38;amp; Information
    Technology (2025) 1–22.
date_created: 2025-10-13T13:33:14Z
date_updated: 2025-10-14T06:12:07Z
department:
- _id: '178'
- _id: '184'
doi: 10.1080/0144929x.2025.2568928
language:
- iso: eng
page: 1-22
project:
- _id: '113'
  name: TRR 318 - Subproject A3
- _id: '810'
  name: arbeitswelt + - KI für die Arbeitswelt des industriellen Mittelstands
publication: Behaviour &amp; Information Technology
publication_identifier:
  issn:
  - 0144-929X
  - 1362-3001
publication_status: published
publisher: Informa UK Limited
status: public
title: Are numerical or verbal explanations of AI the key to appropriate user reliance
  and error detection?
type: journal_article
user_id: '72497'
year: '2025'
...
---
_id: '61877'
abstract:
- lang: eng
  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>"
author:
- first_name: Olesja
  full_name: Lammert, Olesja
  id: '47384'
  last_name: Lammert
  orcid: 0000-0001-8201-5166
citation:
  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>'
  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>
  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} }'
  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.'
  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.'
date_created: 2025-10-20T06:29:19Z
date_updated: 2025-10-20T06:29:44Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-3-032-08333-3_11
language:
- iso: eng
place: Cham
project:
- _id: '113'
  name: TRR 318 - Subproject A3
publication: Communications in Computer and Information Science
publication_identifier:
  isbn:
  - '9783032083326'
  - '9783032083333'
  issn:
  - 1865-0929
  - 1865-0937
publication_status: published
publisher: Springer Nature Switzerland
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
type: book_chapter
user_id: '72497'
year: '2025'
...
