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Alle Publikationen der Fakultät für Wirtschaftswissenschaften

Das Research Information Systems der Universität Paderborn bietet Ihnen eine vollständige Übersicht über die Publikationen der Forscherinnen und Forscher der Fakultät für Wirtschaftswissenschaften.

Die neusten 100 Publikationen der Fakultät

Open list in Research Information System

Criteria as a prelude for guiding taxonomy evaluation

D. Szopinski, T. Schoormann, D. Kundisch, in: Proceedings of the Fifty-Third Hawaii International Conference on System Sciences (HICSS), 2020

Forecasting IT Security Vulnerabilities - An Empirical Analysis

E. Yasasin, J. Prester, G. Wagner, G. Schryen, Computers & Security (2020), 88(January)

Today, organizations must deal with a plethora of IT security threats and to ensure smooth and uninterrupted business operations, firms are challenged to predict the volume of IT security vulnerabilities and allocate resources for fixing them. This challenge requires decision makers to assess which system or software packages are prone to vulnerabilities, how many post-release vulnerabilities can be expected to occur during a certain period of time, and what impact exploits might have. Substantial research has been dedicated to techniques that analyze source code and detect security vulnerabilities. However, only limited research has focused on forecasting security vulnerabilities that are detected and reported after the release of software. To address this shortcoming, we apply established methodologies which are capable of forecasting events exhibiting specific time series characteristics of security vulnerabilities, i.e., rareness of occurrence, volatility, non-stationarity, and seasonality. Based on a dataset taken from the National Vulnerability Database (NVD), we use the Mean Absolute Error (MAE) and Root Mean Square Error (RMSE) to measure the forecasting accuracy of single, double, and triple exponential smoothing methodologies, Croston's methodology, ARIMA, and a neural network-based approach. We analyze the impact of the applied forecasting methodology on the prediction accuracy with regard to its robustness along the dimensions of the examined system and software package "operating systems", "browsers" and "office solutions" and the applied metrics. To the best of our knowledge, this study is the first to analyze the effect of forecasting methodologies and to apply metrics that are suitable in this context. Our results show that the optimal forecasting methodology depends on the software or system package, as some methodologies perform poorly in the context of IT security vulnerabilities, that absolute metrics can cover the actual prediction error precisely, and that the prediction accuracy is robust within the two applied forecasting-error metrics.

High Performance Business Computing

G. Schryen, N. Kliewer, A. Fink, Business & Information Systems Engineering (2020)


A Knowledge Development Perspective on Literature Reviews: Validation of a New Typology in the IS Field

G. Schryen, G. Wagner, A. Benlian, G. Paré, Communications of the AIS (2019), 34

Literature reviews (LRs) play an important role in the development of domain knowledge in all fields. Yet, we observe a lack of insights into the activities with which LRs actually develop knowledge. To address this important gap, we (1) derive knowledge building activities from the extant literature on LRs, (2) suggest a knowledge-based typology of LRs that complements existing typologies, and (3) apply the suggested typology in an empirical study that explores how LRs with different goals and methodologies have contributed to knowledge development. The analysis of 240 LRs published in 40 renowned IS journals between 2000 and 2014 allows us to draw a detailed picture of knowledge development achieved by one of the most important genres in the IS field. An overarching contribution of our work is to unify extant conceptualizations of LRs by clarifying and illustrating how LRs apply different methodologies in a range of knowledge building activities to achieve their goals with respect to theory.

A New Theory of Demand-Restricted Growth: The Basic Idea

T. Gries, The American Economist (2019)


A Semi-Automated Approach for Generating Online Review Templates,

M. Poniatowski, J. Neumann, T. Görzen, D. Kundisch, in: Wirtschaftsinformatik Proceedings 2019, 2019

Activate software-based business model development tools: An exploratory study

D. Szopinski. Activate software-based business model development tools: An exploratory study. 2019.

Activate software-based business model development tools: An exploratory study

D. Szopinski. Activate software-based business model development tools: An exploratory study. 2019.

All Things Considered? – Technology Design Decision-making Characteristics in Digital Startups

N. Bohn, D. Kundisch, in: Proceedings of the Fortieth International Conference on Information Systems (ICIS), 2019

Ambidexterity in Service Innovation Research: A Systematic Literature Review

V. Wolf, in: Proceedings of the 14th International Conference on Wirtschaftsinformatik, 2019

Increased interconnectedness of multiple actors and digital resources in service eco-systems offer new opportunities for service innovation. In digitally transforming eco-systems, organizations need to explore and exploit innovation simultaneously, which is defined as ambidexterity. However, research on ambidextrous service innovation is scarce. We provide a systematic literature review based on the concepts of ambidexterity, offering two contributions. First, research strands are disconnected, emphasizing either exploration or exploitation of service innovation, despite an organizations’ need to accelerate innovation cycles of exploring and exploiting services. Second, a new framework for ambidextrous service innovation is provided, inspired by the dynamism and generative mechanisms of the ontologically related concept of organizational routines. The framework adopts the perspective of a mutually constitutive relationship between exploring new and exploiting current resources, activities, and knowledge. The findings remedy the scattered literature through a coherent perspective on service innovation that responds to organizations’ needs and guides future research.

An Exact Branch-and-Price Algorithm for Scheduling Rescue Units during Disaster Response

G. Rauchecker, G. Schryen, European Journal of Operational Research (2019)

In disaster operations management, a challenging task for rescue organizations occurs when they have to assign and schedule their rescue units to emerging incidents under time pressure in order to reduce the overall resulting harm. Of particular importance in practical scenarios is the need to consider collaboration of rescue units. This task has hardly been addressed in the literature. We contribute to both modeling and solving this problem by (1) conceptualizing the situation as a type of scheduling problem, (2) modeling it as a binary linear minimization problem, (3) suggesting a branch-and-price algorithm, which can serve as both an exact and heuristic solution procedure, and (4) conducting computational experiments - including a sensitivity analysis of the effects of exogenous model parameters on execution times and objective value improvements over a heuristic suggested in the literature - for different practical disaster scenarios. The results of our computational experiments show that most problem instances of practically feasible size can be solved to optimality within ten minutes. Furthermore, even when our algorithm is terminated once the first feasible solution has been found, this solution is in almost all cases competitive to the optimal solution and substantially better than the solution obtained by the best known algorithm from the literature. This performance of our branch-and-price algorithm enables rescue organizations to apply our procedure in practice, even when the time for decision making is limited to a few minutes. By addressing a very general type of scheduling problem, our approach applies to various scheduling situations.

Applied procrastination research: Tackling procrastination by gamification

K. Kliensieck, T. John, D. Kundisch. Applied procrastination research: Tackling procrastination by gamification. 2019.

Are cryptocurrency traders pioneers or just risk-seekers? evidence from brokerage accounts

M. Pelster, B. Breitmayer, T. Hasso, Economics Letters (2019), 182, pp. 98-100

Are cryptocurrency traders driven by a desire to invest in a new asset class to diversify their portfolio or are they merely seeking to increase their levels of risk? To answer this question, we use individual-level brokerage data and study their behavior in stock trading around the time they engage in their first cryptocurrency trade. We find that when engaging in cryptocurrency trading investors simultaneously increase their risk-seeking behavior in stock trading as they increase their trading intensity and use of leverage. The increase in risk-seeking in stocks is particularly pronounced when volatility in cryptocurrency returns is low, suggesting that their overall behavior is driven by excitement-seeking.

Assessing the long-term fragmentation of information systems research with a longitudinal multi-network analysis

G.F. Khan, M. Trier, European Journal of Information Systems (2019), 28(4), pp. 370-393


Attracting attention from peers: Excitement in social trading

M. Pelster, B. Breitmayer, Journal of Economic Behavior & Organization (2019), 161, pp. 158-179


Aus Daten müssen Informationen werden

S. Arsenkerschbaumer, C. Sureth-Sloane. Aus Daten müssen Informationen werden. 2019.

Because your taxonomy is worth it: Towards a framework for taxonomy evaluation

D. Szopinski, T. Schoormann, D. Kundisch, in: Proceedings of the Twenty-Seventh European Conference on Information Systems (ECIS), 2019

Bundling in a Distribution Channel with Retail Competition

J.M.J. Heinzel, CIE Working Paper Series, 2019

We analyze the incentives for retail bundling and the welfare effects of retail bundling in a decentralized distribution channel with two retailers and two monopolistic manufacturers. One manufacturer exclusively sells his good to one retailer, whereas the other manufacturer sells his good to both retailers. Thus, one retailer is a monopolist for one product but competes with the other retailer in the second product market. The two-product retailer has the option to bundle his goods or to sell them separately. We find that bundling aggravates the double marginalization problem for the bundling retailer. Nevertheless, when the retailers compete in prices, bundling can be more profitable than separate selling for the retailer as bundling softens the retail competition. The ultimate outcome depends on the manufacturers’ marginal costs. Given retail quantity competition, however, bundling is in no case the retailer’s best strategy. Furthermore, we show that profitable bundling reduces consumer and producer surplus in the equilibrium.

Can Experience be Trusted? Investigating the Effect of Experience on Decision Biases in Crowdworking Platforms

T. Görzen, in: Proceedings of the 52nd Hawaii International Conference on System Sciences (HICSS), 2019

Can stimuli improve business model idea generation? Developing software-based tools for business model innovation

D. Szopinski, in: Proceedings of the ACM Creativity & Cognition, 2019

A business model describes the mechanisms whereby a firm creates, delivers, and captures value. Following the steadily growing interest in business model innovation, software tools have shown great potential in supporting business model development and innovation. Yet, understanding the cognitive processes involved in the generation of business model ideas is an aspect of software design-knowledge that has so far been neglected. To investigate whether providing stimuli – in this case, brainstorming questions – can enhance individual creativity in this context, we conduct an exploratory experiment with over 100 participants. Our study is the first to systematically investigate the process of idea generation using a software-based business model development tool with stimuli. Our preliminary findings have the potential to support the future development of business model development tools and to refine the research design used to evaluate such tools.

Case for a New IT Ecosystem: On-The-Fly Computing

H. Karl, D. Kundisch, F. Meyer auf der Heide, H. Wehrheim, Business & Information Systems Engineering (2019)

Credence Goods Markets with Fair and Opportunistic Experts

J.M.J. Heinzel, CIE Working Paper Series, 2019

We analyze a credence goods market adapted to a health care market with regulated prices, where physicians are heterogeneous regarding their fairness concerns. The opportunistic physicians only consider monetary incentives while the fair physicians, in addition to a monetary payoff, gain an non-monetary utility from being honest towards patients. We investigate how this heterogeneity affects the physicians’ equilibrium level of overcharging and the patients’ search for second opinions (which determines overall welfare). The impact of the heterogeneity on the fraud level is ambiguous and depends on several factors such as the size of the fairness utility, the share of fair physicians, the search level and the initial fraud level. Introducing heterogeneity does not affect the fraud or the search level when the share of fair physicians is small. However, when social welfare is not at its maximum, social welfare always increases if we introduce a sufficiently large share of fair physicians.

Credence Goods Markets with Heterogeneous Experts

J.M.J. Heinzel, CIE Working Paper Series, 2019

In this paper, we analyze a credence goods model adjusted to the health care market with regulated prices and heterogeneous experts. Experts are physicians and are assumed to differ in their cost of treating a small problem. We investigate the effects of this heterogeneity on the physicians’ level of fraud and on the patients’ search for second opinions. We find that introducing a fraction of more efficient low-cost physicians always increases social welfare, but in some cases only because of the raised physicians’ surplus. When the low-cost physicians’ cost advantage is small, imposing a share of low-cost physicians does not change the equilibrium fraud level. When the cost advantage is large, however, different changes in the fraud level occur depending on the share of generated low-cost physicians, the search rate and the initial level of fraud.

Crowd-Driven Competitive Intelligence: Understanding the Relationship between Local Market Competition and Online Rating Distributions

D. Gutt, P. Herrmann, M. Rahman, Information Systems Research (2019), 30(3), pp. 980-994

Culture and the disposition effect

B. Breitmayer, T. Hasso, M. Pelster, Economics Letters (2019), 184


Design of Review Systems – A Strategic Instrument to shape Online Reviewing Behavior and Economic Outcomes

D. Gutt, J. Neumann, S. Zimmermann, D. Kundisch, J. Chen, Journal of Strategic Information Systems (2019), 28(2), pp. 104-117

Determinants of CDS trading on major banks

B. Hippert, A. Uhde, S.T. Wengerek, 2019

Employing credit default swap (CDS) data for a sample of 52 major banks across 18 countries from 2008 to 2016, this paper investigates determinants of the outstanding net notional amount of CDS which are written on banks. We extend the current literature dealing with CDS trading by analyzing further CDS trading-specific, fundamental bank-specific as well as macroeconomic and institutional determinants with a focus on bank CDS trading. We find that, next to well-discussed determinants for corporate firms in the literature, especially a bank's tail risk, capital adequacy, loan portfolio and business model affect a bank's outstanding CDS net notional. This finding indicates that investors in the bank CDS market partly have a recourse to a fundamental analysis for their investment decision. Our study fills an important gap since empirical studies have solely focused on sovereign and corporate CDS yet. In addition, the analysis at hand provides important implications for both academics and practitioners since understanding the trading motives of bank CDS investors gives deeper insights into the still opaque CDS market.

Digital Tools for Teaching Business Model Innovation in Information Systems: A newly developed didactic approach comprising video-based peer feedback

D. Szopinski, T. John, D. Kundisch. Digital Tools for Teaching Business Model Innovation in Information Systems: A newly developed didactic approach comprising video-based peer feedback. 2019.

Digitale Transformation – Rezeption aus Sicht der Akteure in der Fachschule am Berufskolleg

H. Kremer, P. Rüsing, berufsbildung Zeitschrift für Theorie-Praxis-Dialog (2019), pp. 17 - 19

Digitalization of Work Systems—An Organizational Routines’ Perspective

V. Wolf, C. Bartelheimer, D. Beverungen, in: Proceedings of the 52nd Hawaii International Conference on System Sciences (HICSS-52), 2019

Do Digital Startups Prepare for Technology Pivots? - An Initial Analysis of Job Adverts

N. Bohn, in: Proceedings of the Twenty-fifth Americas Conference on Information Systems (AMCIS), 2019

Economic Retirement Age and Lifelong Learning - a theoretical model with heterogeneous labor and biased technical change

T. Gries, S. Jungblut, T. Krieger, H. Meyer, German Economic Review (2019), 20(2), pp. 129-170


Eine Analyse ausbildungsvorbereitender Bildungsgänge

H. Kremer, P. Frehe-Halliwell, in: Potenzialorientierte Förderung in den Fachdidaktiken, Waxmann, 2019, pp. 151 - 170

Entwicklungsförderliche Gestaltung von Qualifizierungsbausteinen in der dualisierten Ausbildungsvorbereitung

H. Kremer, P. Frehe-Halliwell, BWP (2019), pp. 5

Evolutionary equilibrium in contests with stochastic participation: Entry, effort and overdissipation

Y. Gu, B. Hehenkamp, W. Leininger, Journal of Economic Behavior & Organization (2019), pp. 469-485

This paper examines the evolutionary stability of behaviour in contests where players’ participation can be stochastic. We find, for exogenously given participation probabilities, players exert more effort under the concept of a finite-population evolutionarily stable strategy (FPESS) than under Nash equilibrium (NE). We show that there is ex-ante overdissipation under FPESS for sufficiently large participation probabilities, if, and only if, the impact function is convex. With costly endogenous entry, players enter the contest with a higher probability and exert more effort under FPESS than under NE. Importantly, under endogenous entry, overdissipation can occur for all (Tullock) contest success functions, in particular those with concave impact functions.

Exploiting Counterfactuals for Scalable Stochastic Optimization

S. Kuhlemann, M. Sellmann, K. Tierney, in: Lecture Notes in Computer Science, 2019


Exploring the link between payment schemes and customer fraud: a mental accounting perspective

I. Garnefeld, A. Eggert, M. Husemann-Kopetzky, E. Boehm, Journal of the Academy of Marketing Science (2019), 47(4), pp. 595--616

Gift Purchases as Catalysts for Strengthening Customer–Brand Relationships

A. Eggert, L. Steinhoff, C. Witte, Journal of Marketing (2019)

Growth Trends and Systematic Patterns of Boom and Busts –Testing 200 Years of Business Cycle Dynamics

T. Gries, M. Fritz, F. Yuanhua, Oxford Bulletin of Economics and Statistics (2019), 81(1), pp. 62-78


He Who Pays the Piper Calls the Tune: Online Review Elicitation by Sellers and Third-Party Platforms in B2B Markets

J. Neumann, D. Gutt, in: Proceedings of the Twenty-Seventh European Conference on Information Systems (ECIS), 2019

Head over Feels? Differences in Online Rating Behavior for Utilitarian and Hedonic Service Aspects

J. Seutter, J. Neumann. Head over Feels? Differences in Online Rating Behavior for Utilitarian and Hedonic Service Aspects. 2019.

High-Performance Business Computing – Parallel Algorithms and Implementations for Solving Problems in Operations Research and Data Analysis

G. Schryen, N. Kliewer, R. Borndörfer, T. Koch, OR News (2019), 65, pp. 34-35

Improved Knowledge Changes the Mindset: Older Adults’ Perceptions of Care Robots

K. Thommes, J. Hoppe, R. Johansson Pajala, C.. Gustafsson, H. Melkas, S. Pekkarinen, Human Aspects of IT for the Aged Population. Design for the Elderly and Technology Acceptance (2019)


Investment timing effects of wealth taxes under uncertainty and irreversibility

R. Niemann, C. Sureth-Sloane, Journal of Business Economics (2019), 89(4), pp. 385-415


Kommentar: MaComp Mindestanforderungen an die Compliance-Funktion und die weiteren Verhaltens-, Organisations- und Transparenzpflichten nach §§ 63 ff. WpHG für Wert-papierdienstleistungsunternehmen

D. Krimphove, O. Kruse. Kommentar: MaComp Mindestanforderungen an die Compliance-Funktion und die weiteren Verhaltens-, Organisations- und Transparenzpflichten nach §§ 63 ff. WpHG für Wert-papierdienstleistungsunternehmen. 2019.

Mapping Value in Business Markets: An Integrative Framework

A. Eggert, M. Kleinaltenkamp, V. Kashyap, Industrial Marketing Management (2019), 79, pp. 13--20

Measuring Tax Complexity Across Countries: A Survey Study on MNCs

T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2019

This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high tax countries tend to have more complex tax codes. However, none of the observed associations are very strong. We conclude that tax complexity represents a distinct country characteristic and propose the use of our TCI and its subindices in future research.

Money Makes the Reviewer Go Round – Ambivalent Effects of Online Review Elicitation in B2B Markets

J. Neumann, D. Gutt, in: Proceedings of the Twenty-fifth Americas Conference on Information Systems (AMCIS), 2019

Network Formation and Disruption - An Experiment: Are equilibrium networks too complex?

A.E. Endres, S. Recker, B. Mir Djawadi, B. Hoyer, Journal of Economic Behavior and Organization (2019), 157, pp. 708-734

Models on network formation have often been extended to include the potential of network disruption in recent years. Whereas the theoretical research on network formation under the threat of disruption has thus gained prominence, hardly any experimental research exists so far. In this paper, we therefore experimentally study the emergence of networks including the aspect of a known external threat by relating theoretical predictions by Dzuibiński and Goyal (2013) to actual observed behaviour. We deal with the question if subjects in the role of a strategic Designer are able to form safe networks for least costs while facing a strategic Adversary who is going to attack their networks. Varying the costs for protecting nodes, we designed and tested two treatments with different predictions for the equilibrium network and investigated whether one of the least cost equilibrium networks was more likely to be reached. Furthermore, the influence of the subjects’ farsightedness on their decision-making process was elicited and analysed. We find that while subjects are able to build safe networks in both treatments, equilibrium networks are only built in one of the two treatments. In the other treatment, predominantly safe networks are built but they are not for least costs. Additionally, we find that farsightedness –as measured in our experiment– has no influence on whether subjects are able to build safe or least cost equilibrium networks. Two robustness settings with a reduced external threat or more liberties to modify the initial networks qualitatively confirm our results. Overall, in this experiment observed behaviour is only partially in line with the theoretical predictions by Dzuibiński and Goyal (2013).

Organizing Their Thoughts – How Online Review Templates Affect the Review Text

M. Poniatowski, J. Neumann, T. Görzen, D. Kundisch, in: Proceedings of the Twenty-Seventh European Conference on Information Systems (ECIS), 2019

Overcoming vulnerability: Channel design strategies to alleviate vulnerability perceptions in customer journeys

N.V. Wünderlich, J. Hogreve, I.N. Chowdhury, H. Fleischer, S. Mousavi, J. Rötzmeier-Keuper, R. Sousa, Journal of Business Research (2019)


Pirates – The Young and the Jobless: The Effect of Youth Bulges and Youth Labor Market Integration on Maritime Piracy

T. Gries, M. Redlin, Defence and Peace Economics (2019), 30(3), pp. 309-323


Portfolio Benefits of Adding Corporate Credit Default Swap Indices: Evidence from North America and Europe

B. Hippert, A. Uhde, S.T. Wengerek, Review of Derivatives Research (2019), 22(2), pp. 203-259

Employing main and sector-specific investment-grade CDS indices from the North American and European CDS market and performing mean-variance out-of-sample analyses for conservative and aggressive investors over the period from 2006 to 2014, this paper analyzes portfolio benefits of adding corporate CDS indices to a traditional financial portfolio consisting of stock and sovereign bond indices. As a baseline result, we initially find an increase in portfolio (downside) risk-diversification when adding CDS indices, which is observed irrespective of both CDS markets, investor-types and different sub-periods, including the global financial crisis and European sovereign debt crisis. In addition, the analysis reveals higher portfolio excess returns and performance in CDS index portfolios, however, these effects clearly differ between markets, investor-types and sub-periods. Overall, portfolio benefits of adding CDS indices mainly result from the fact that institutional investors replace sovereign bond indices rather than stock indices by CDS indices due to better risk-return characteristics. Our baseline findings remain robust under a variety of robustness checks. Results from sensitivity analyses provide further important implications for institutional investors with a strategic focus on a long-term conservative portfolio management.

Pricing and issuance dependencies in SFP portfolios

M. Pelster, A. Schertler, Journal of Futures Markets (2019), 39(3), pp. 342-365

We exploit a unique sample of structured financial products (SFPs) to analyze pricing and issuance dependencies among different types of such market‐linked investment vehicles. Our study provides evidence of cross‐pricing between products with complementary payoff profiles. Such dependencies may be explained by issuers’ efforts to generate order flow for products that supplement their current SFP risk exposure. Additionally, we observe issuance patterns in line with the argument that issuers exploit the complementarity payout profiles when bringing SFPs to market. Our study emphasizes cross‐pricing from a perspective not previously considered in the literature.

Quantifying the Impact of Geospatial Recommendations: A Field Experiment in High Street Retail

J.H. Betzing, C. Bartelheimer, M. Niemann, C.I. Berendes, D. Beverungen, in: Proceedings of the 27th European Conference on Information Systems (ECIS), 2019

Reviewing the Vendor or the Product – Analyzing Vendor versus Product Representation in B2B Review Systems

M. Poniatowski, J. Neumann, D. Kundisch. Reviewing the Vendor or the Product – Analyzing Vendor versus Product Representation in B2B Review Systems. 2019.

Secular stagnation? Is there statistical evidence of an unprecedented, systematic decline in growth?

M. Fritz, T. Gries, Y. Feng, Economics Letters (2019), 181, pp. 47-50


Service Growth by Acquisition – An Event Study

A. Eggert, E. Boehm, R. Akalan, H. Gebauer, 2019

Smart service systems: An interdisciplinary perspective

D. Beverungen, C.F. Breidbach, J. Poeppelbuss, V.K. Tuunainen, Information Systems Journal (2019)


Software tools for business model innovation: Current state and future challenges

D. Szopinski, T. Schoormann, T. John, R. Knackstedt, D. Kundisch, Electronic Markets (2019)

Squaring the circle: Business model teaching in large classroom settings

D. Szopinski, Journal of Business Models (2019), 7(3), pp. 90-100

Business model innovation is typically taught in small seminars at universities. Teaching this intrinsically task-oriented subject to a large number of students is a challenge. In this paper we address this challenge by proposing an experiential and interactive approach to teaching business models in a large classroom setting.

Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo

T. Hoppe, M. Rechbauer, S. Sturm, Steuer und Wirtschaft (2019), 96(4), pp. 397-412

The complexity of tax systems is becoming increasingly important in the debate on international tax competition. Based on the underlying survey data of the Tax Complexity Index of Hoppe et al. (2019), this article provides a comprehensive comparison of the complexity of Germany’s and Austria’s tax systems while also taking the mean values of all countries covered by the index into account. In both Germany and Austria, the tax code is characterized by a relatively high degree of complexity. In contrast, the tax framework has a low level of complexity in both countries, with Austria being on average less complex than Germany.

Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo

T. Hoppe, M. Rechbauer, S. Sturm, 2019

Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend auf den Daten, die dem Tax Complexity Index ( zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme von Deutschland und Öster-reich unter Berücksichtigung der Mittelwerte aller Länder. Die Steuergesetze weisen sowohl in Deutschland als auch in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig aus, wobei Österreich im Durchschnitt weniger komplex ist als Deutschland.

Swarm intelligence? Stock opinions of the crowd and stock returns

B. Breitmayer, F. Massari, M. Pelster, International Review of Economics & Finance (2019), 64, pp. 443-464


Teaching business model innovation to large and interdisciplinary IS/IT classes: A didactic approach involving peer feedback via self-recorded video presentations

D. Szopinski, T. John, D. Kundisch. Teaching business model innovation to large and interdisciplinary IS/IT classes: A didactic approach involving peer feedback via self-recorded video presentations. 2019.

The App Updating Conundrum: Implications of Platform’s Rating Resetting on Developers’ Behavior

D. Gutt, J. Neumann, W. Jabr, D. Kundisch, in: Proceedings of the Fortieth International Conference on Information Systems (ICIS), 2019

The Common Enemy Effect under Strategic Network Formation and Disruption

B. Hoyer, H. Haller, Journal of Economic Behavior & Organization (2019), 162, pp. 146-163

Social psychology studies the "common enemy effect", the phenomenon that members of a group work together when they face an opponent, although they otherwise have little in common. An interesting scenario is the formation of an information network where group members individually sponsor costly links. Suppose that ceteris paribus, an outsider appears who aims to disrupt the information flow within the network by deleting some of the links. The question is how the group responds to this common enemy. We address this question for the homogeneous connections model of strategic network formation, with two-way flow of information and without information decay. For sufficiently low linkage costs, the external threat can lead to a more connected network, a positive common enemy effect. For very high but not prohibitively high linkage costs, the equilibrium network can be minimally connected and efficient in the absence of the external threat whereas it is always empty and ineffi cient in the presence of the external threat, a negative common enemy effect. For intermediate linkage costs, both connected networks and the empty network are Nash for certain cost ranges.

The gender pay gap in European executive boards: the role of executives’ pathway into the board

M. Schneider, A. Iseke, K. Pull, The International Journal of Human Resource Management (2019), pp. 1-23


The Long Tail of Taxonomy Evaluation Criteria: A Structured Overview

D. Szopinski, T. Schoormann, D. Kundisch, 2019

The relationship between announcements of complete mergers and acquisitions and acquirers' abnormal CDS spread changes

B. Hippert, 2019

Employing a sample of 492 merger and acquisition (M&A) announcements from 284 acquirers across North America and Europe between 2005 and 2018, this study analyzes the impact of M&A announcements on an acquirers abnormal CDS spread changes. We find that spreads from CDS which are written on acquirers increase by 310 bps during a symmetric five-day event window suggesting that investors expect an increase in the acquirers credit risk exposure due to M&As. Next to this baseline finding, we conduct a large variety of sensitivity analyses to gain more insight into the driving factors of the rising risk perception of CDS investors due to M&A announcements.

The Virtues of Anonymity - An Empirical Investigation of the Relationship between B2B Online Ratings and Reviewer Self-Disclosure

D. Gutt, J. Neumann, in: Proceedings of the Twenty-Seventh European Conference on Information Systems (ECIS), 2019

Transactions for trading used electric vehicle batteries: theoretical underpinning and information systems design principles

S. Bräuer, F. Plenter, B. Klör, M. Monhof, D. Beverungen, J. Becker, Business Research (2019)


Using High Performance Computing for Unrelated Parallel Machine Scheduling with Sequence-Dependent Setup Times: Development and Computational Evaluation of a Parallel Branch-and-Price Algorithm

G. Rauchecker, G. Schryen, Computers & Operations Research (2019)(104), pp. 338-357

Scheduling problems are essential for decision making in many academic disciplines, including operations management, computer science, and information systems. Since many scheduling problems are NP-hard in the strong sense, there is only limited research on exact algorithms and how their efficiency scales when implemented on parallel computing architectures. We address this gap by (1) adapting an exact branch-and-price algorithm to a parallel machine scheduling problem on unrelated machines with sequence- and machine-dependent setup times, (2) parallelizing the adapted algorithm by implementing a distributed-memory parallelization with a master/worker approach, and (3) conducting extensive computational experiments using up to 960 MPI processes on a modern high performance computing cluster. With our experiments, we show that the efficiency of our parallelization approach can lead to superlinear speedup but can vary substantially between instances. We further show that the wall time of serial execution can be substantially reduced through our parallelization, in some cases from 94 hours to less than six minutes when our algorithm is executed on 960 processes.

Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs

A. Majdanska, Y. Wu, Tax Notes International (2019), 93(10), pp. 1045-1065

Violations of dominance in decision-making

T. Kourouxous, T. Bauer, Business Research (2019), 12(1), pp. 209-239


Walking the Middle Path: How Medium Trade-off Exposure Leads to Higher Consumer Satisfaction in Recommender Agents

V. Schuhbeck, N. Siegfried, V. Dorner, A. Benlian, M. Scholz, G. Schryen, in: Proceedings of the 14. Internationale Tagung Wirtschaftsinformatik, 2019, pp. 55-64

Recommender Agents (RAs) facilitate consumers’ online purchase decisions for complex, multi-attribute products. As not all combinations of attribute levels can be obtained, users are forced into trade-offs. The exposure of trade-offs in a RA has been found to affect consumers’ perceptions. However, little is known about how different preference elicitation methods in RAs affect consumers by varying degrees of trade-off exposure. We propose a research model that investigates how different levels of trade-off exposure cognitively and affectively influence consumers’ satisfaction with RAs. We operationalize these levels in three different RA types and test our hypotheses in a laboratory experiment with 116 participants. Our results indicate that with increasing tradeoff exposure, perceived enjoyment and perceived control follow an inverted Ushaped relationship. Hence, RAs using preference elicitation methods with medium trade-off exposure yield highest consumer satisfaction. This contributes to the understanding of trade-offs in RAs and provides valuable implications to e-commerce practitioners.

When does Local Status Matter? – The Relationship between Reviewer Location and Perceived Usefulness of Online Reviews

J. Neumann, D. Gutt, T. Görzen, D. Kundisch, in: Proceedings of the Twenty-fifth Americas Conference on Information Systems (AMCIS), 2019

Who trades cryptocurrencies, how do they trade it, and how do they perform? Evidence from brokerage accounts

T. Hasso, M. Pelster, B. Breitmayer, Journal of Behavioral and Experimental Finance (2019), 23, pp. 64-74

We investigate the demographic characteristics, trading patterns, and performance of 465.926 brokerage accounts with respect to cryptocurrency trading. We find that cryptocurrency trading became increasingly popular across individuals of all different groups of age, gender, and trading patterns. Yet, men are more likely to engage in cryptocurrency trading, trade more frequently, and more speculative, respectively. As a result, men realize lower returns. Furthermore, we find that investors vary their trading patterns across different asset classes.

Determinants of Equilibrium Selection in Network Formation - An Experiment

B. Hoyer, S. Rosenkranz, Games (2018), 9(4)

"Pay for It Heavily": Does U.S. Support for Israel Lead to Anti-American Terrorism?

T. Gries, D. Meierrieks, Defence and Peace Economics (2018)


,Messy Research‘: Methodologische Herausforderungen der Hochschulbildungsforschung

T. Jenert, in: Theorie und Praxis der Hochschulbildungsforschung: Theoretische, methodologische und methodische Denkanstöße für die Hochschuldidaktik, Springer Verlag, 2018, pp. 149-166

Der Band reflektiert die normativen Voraussetzungen sowie methodologische und methodische Merkmale einer Hochschulbildungsforschung. Eine solche Forschung befasst sich mit den spezifischen didaktischen Anforderungen, die mit akademischem Lehren und Lernen sowie mit dem Anspruch an eine Bildung durch Wissenschaft verbunden sind. Hochschuldidaktik braucht eine Forschung, die ihrem Gegenstand gerecht wird und sich sowohl mit den normativen Zielen von Hochschulbildung als auch mit den individuellen Ansprüchen und Rahmenbedingungen einzelner Fächer auseinandersetzt. Im Rahmen konzeptioneller Beiträge wie auch konkreter Beispiele zeigt der Sammelband, wie Theorie und Praxis der Hochschulbildungsforschung entwickelt werden können.

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