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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


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Feeless Micropayments and Their Impact on Business Models

M. Klein, D. Kundisch, C. Stummer, in: Handbuch Digitalisierung, Vahle, 2022


A Comparison of Multi-View Learning Strategies for Satellite Image-based Real Estate Appraisal

J. Kucklick, O. Müller, in: The AAAI-21 Workshop on Knowledge Discovery from Unstructured Data in Financial Services, 2021


Affording Technology in Crisis Situations: The Occurrence of Rumor Sense-Making Processes

M. Mirbabaie, S. Stieglitz, I. Amojo, Journal of Database Management (2021)


Attention triggers and investors' risk-taking

M. Arnold, M. Pelster, M.G. Subrahmanyam, Journal of Financial Economics (2021)

The paper investigates the impact of individual attention on investor risk-taking. We analyze a large sample of trading records from a brokerage service that allows its customers to trade contracts-for-differences (CFD), and sends standardized push messages on recent stock performance to its client investors. The advantage of this sample is that it allows us to isolate the "push" messages as individual attention triggers, which we can directly link to the same individuals' risk-taking. A particular advantage of CFD trading is that it allows investors to make use of leverage, which provides us a pure measure of investors' willingness to take risks that is independent of the decision to purchase a particular stock. Leverage is a major catalyst of speculative trading, as it increases the scope of extreme returns, and enables investors to take larger positions than what they can afford with their own capital. We show that investors execute attention-driven trades with higher leverage, compared to their other trades, as well as those of other investors who are not alerted by attention triggers.


    Classifying the Ideational Impact of Information Systems Review Articles: A Content-Enriched Deep Learning Approach

    J. Prester, G. Wagner, G. Schryen, N.R. Hassan, Decision Support Systems (2021)

    Ideational impact refers to the uptake of a paper's ideas and concepts by subsequent research. It is defined in stark contrast to total citation impact, a measure predominantly used in research evaluation that assumes that all citations are equal. Understanding ideational impact is critical for evaluating research impact and understanding how scientific disciplines build a cumulative tradition. Research has only recently developed automated citation classification techniques to distinguish between different types of citations and generally does not emphasize the conceptual content of the citations and its ideational impact. To address this problem, we develop Deep Content-enriched Ideational Impact Classification (Deep-CENIC) as the first automated approach for ideational impact classification to support researchers' literature search practices. We evaluate Deep-CENIC on 1,256 papers citing 24 information systems review articles from the IT business value domain. We show that Deep-CENIC significantly outperforms state-of-the-art benchmark models. We contribute to information systems research by operationalizing the concept of ideational impact, designing a recommender system for academic papers based on deep learning techniques, and empirically exploring the ideational impact of the IT business value domain.


    Digital Facilitation Assistance for Collaborative, Creative Design Processes

    E. Bittner, M. Mirbabaie, S. Morana, in: 54th Hawaii International Conference System Sciences, 2021


    Digital Nudging in Social Media Disaster Communication

    M. Mirbabaie, C. Ehnis, S. Stieglitz, D. Bunker, T. Rose, Information Systems Frontiers (2021)


    Drei Strategien zur Etablierung digitaler Plattformen in der Industrie

    H. Lüttenberg, D. Beverungen, M. Poniatowski, D. Kundisch, N. Wünderlich, Wirtschaftsinformatik & Management (2021)


    Driving Digital Transformation During a Pandemic: Study of Virtual Collaboration in a German Hospital

    M. Mirbabaie, S. Stieglitz, N. Frick, H. Möllmann, Journal of Medical Internet Research Medical Informatics (2021)


    Dynamics of Convergence Behaviour in Social Media Crisis Communication – A Complexity Perspective on Peoples’ Behaviour

    M. Mirbabaie, S. Stieglitz, F. Brünker, Information Technology & People (2021)


    Ethical Management of Artificial Intelligence

    A. Brendel, M. Mirbabaie, T. Lembcke, L. Hofeditz, Sustainability (2021)


    Gesellschaftliche Transformationen durch die Steigerung (popmusik)kultureller Teil-habe mittels innovativer Preiskonzepte – ein interdisziplinärer Literaturüberblick

    S.J.M. Müller, D. Kundisch. Gesellschaftliche Transformationen durch die Steigerung (popmusik)kultureller Teil-habe mittels innovativer Preiskonzepte – ein interdisziplinärer Literaturüberblick. 2021.


    Hybrid Intelligence in Hospitals: Towards a Research Agenda for Collaboration and Team-Building

    M. Mirbabaie, S. Stieglitz, N. Frick, Electronic Markets (2021)


    Is Making Mistakes Human? On the Perception of Typing Errors in Chatbot Communication

    J. Bührke, A. Brendel, S. Lichtenberg, M. Greve, M. Mirbabaie, in: 54th Hawaii International Conference System Sciences, 2021


    Maneuvering through the stormy seas of digital transformation: the impact of empowering leadership on the AI readiness of enterprises

    N.R.J. Frick, M. Mirbabaie, S. Stieglitz, J. Salomon, Journal of Decision Systems (2021), pp. 1-24


    Tax avoidance through securitization

    A. Uhde, The Quarterly Review of Economics and Finance (2021), 79, pp. 411-421

    Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further motive for banks to engage in the securitization business. These baseline findings remain robust under various robustness checks, especially when implementing structural equation models and controlling for a reverse causality between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the European securitization market.


      The Development of Connective Action during Social Movements on Social Media

      M. Mirbabaie, F. Brünker, M. Wischnewski, J. Meinert, ACM Transactions on Social Computing (2021)



      Towards a Decision Support System for Cross-Sectoral Energy Distribution Network Planning (to appear)

      J. Kirchhoff, S.C. Burmeister, C. Weskamp, G. Engels, in: Tagungsband 16. Internationale Tagung Wirtschaftsinformatik (WI 2021), 2021

      Requirements for energy distribution networks are changing fast due to the growing share of renewable energy, increasing electrification, and novel consumer and asset technologies. Since uncertainties about future developments increase planning difficulty, flexibility potentials such as synergies between the electricity, gas, heat, and transport sector often remain unused. In this paper, we therefore present a novel module-based concept for a decision support system that helps distribution network planners to identify cross-sectoral synergies and to select optimal network assets such as transformers, cables, pipes, energy storage systems or energy conversion technology. The concept enables long-term transformation plans and supports distribution network planners in designing reliable, sustainable and cost-efficient distribution networks for future demands.


        Understanding Collaboration with Virtual Assistants – The Role of Social Identity and Extended Self

        M. Mirbabaie, S. Stieglitz, F. Brünker, L. Hofeditz, B. Ross, N. Frick, Business & Information Systems Engineering (2021)


        Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung

        T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht (2021), 59(3), pp. 182-190


        Which Factors Affect the Scientific Impact of Review Papers in IS Research? A Scientometric Study

        G. Wagner, J. Prester, M. Roche, G. Schryen, A. Benlian, G. Paré, M. Templier, Information & Management (2021)

        Review papers are essential for knowledge development in IS. While some are cited twice a day, others accumulate single digit citations over a decade. The magnitude of these differences prompts us to analyze what distinguishes those reviews that have proven to be integral to scientific progress from those that might be considered less impactful. Our results highlight differences between reviews aimed at describing, understanding, explaining, and theory testing. Beyond the control variables, they demonstrate the importance of methodological transparency and the development of research agendas. These insights inform all stakeholders involved in the development and publication of review papers.


        Wie kompliziert darf eine Regel sein?

        C. Sureth-Sloane, D. Simons. Wie kompliziert darf eine Regel sein?. 2021.


        “What’s the Point of the Task?” Exploring the Influence of Task Meaning on Creativity in Crowdsourcing

        T. Görzen, International Journal of Innovation Management (2021), 25(1)



        2018 Global MNC Tax Complexity Survey

        T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2020

        This summary focuses on the results of the second Global MNC Tax Complexity Survey. It seeks to provide an overview of tax complexity as faced by multinational corporations (in 2018 and the changes in tax complexity from 2016 to 2018 in OECD countries, taking into account the results of the 2016 Global MNC Tax Complexity Survey).



        2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen

        T. Bornemann, A. Schipp, C. Sureth-Sloane, 2020


        A 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 (2020), 62(6), pp. 467-481


        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 (2020), 46, pp. 134-186

        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 Systematic Review of Empirical Affordance Studies: Recommendations for Affordance Research in Information Systems

        J. Fromm, M. Mirbabaie, S. Stieglitz, in: Proceedings of the Twenty-Eight European Conference on Information Systems, 2020


        Active Business Model Development Tools: Design Requirements

        D. Szopinski, in: Proceedings of the 15th International Conference on Design Science Research in Information Systems and Technology (DESRIST), 2020


        Against All Odds: Tentative Steps Toward Efficient Information Sharing in Groups

        D. Schlangenotto, W. Schnedler, R. Vadovic, Games (2020), 11(3), pp. 1-24



        Alternative Deals Gain Traction

        S. Sievers, G. Keienburg, D. Degen, T. Söllner, A. Kashyrkin, The Boston Consulting Group, Inc., M&A Report, 2020


        Ancillary market signaling: A two-stage model of economic reputation on ancillary market success

        D. Kaimann, Applied Economics Letters (2020), 27(16), pp. 1366-1370


        Arbeitsrechtliche Rechtsprechung des EuGH im Jahre 2019

        D. Krimphove, ArbR – Arbeitsrecht Aktuell (2020), 1, pp. 1-4


        Assistive robots in care: Expectations and perceptions of older people

        J.A. Hoppe, R. Johansson-Pajala, C. Gustafsson, H. Melkas, O. Tusku, S. Pekkarinen, L. Hennala, K. Thommes, in: Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care , De Gruyter, 2020, pp. 139-156


        Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren

        C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft (2020), 97(4), pp. 317-329


        Behavioral Economics for Human-in-the-loop Control Systems Design: Overconfidence and the hot hand fallacy

        M. Protte, F. René, Q. Daniel E., IEEE Control Systems Magazine (2020), 40(6), pp. 57 - 76

        Successful design of human-in-the-loop control sys- tems requires appropriate models for human decision makers. Whilst most paradigms adopted in the control systems literature hide the (limited) decision capability of humans, in behavioral economics individual decision making and optimization processes are well-known to be affected by perceptual and behavioral biases. Our goal is to enrich control engineering with some insights from behavioral economics research through exposing such biases in control-relevant settings. This paper addresses the following two key questions: 1) How do behavioral biases affect decision making? 2) What is the role played by feedback in human-in-the-loop control systems? Our experimental framework shows how individuals behave when faced with the task of piloting an UAV under risk and uncertainty, paralleling a real-world decision-making scenario. Our findings support the notion of humans in Cyberphysical Systems underlying behavioral biases regardless of – or even because of – receiving immediate outcome feedback. We observe substantial shares of drone controllers to act inefficiently through either flying excessively (overconfident) or overly conservatively (underconfident). Furthermore, we observe human-controllers to self-servingly misinterpret random sequences through being subject to a “hot hand fallacy”. We advise control engineers to mind the human component in order not to compromise technological accomplishments through human issues.


          Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer Markets

          D. Kaimann, Sustainability (2020), 12(15)

          <jats:p>Peer-to-peer markets are especially suitable for the analysis of online ratings as they represent two-sided markets that match buyers to sellers and thus lead to reduced scope for opportunistic behavior. We decompose the online ratings by focusing on the customer’s decision-making process in a leading peer-to-peer ridesharing platform. Using data from the leading peer-to-peer ridesharing platform BlaBlaCar, we analyze 17,584 users registered between 2004 and 2014 and their online ratings focusing on the decomposition of the explicit determinants reflecting the variance of online ratings. We find clear evidence to suggest that a driver’s attitude towards music, pets, smoking, and conversation has a significantly positive influence on his received online ratings. However, we also show that the interaction of female drivers and their attitude towards pets has a significantly negative effect on average ratings.</jats:p>


            BUSINESS INTELLIGENCE & ANALYTICS COST ACCOUNTING: AN ACTION DESIGN RESEARCH APPROACH

            R. Grytz, A. Krohn-Grimberghe, O. Müller, in: European Conference on Information Systems, 2020



            Can digital feedback increase employee performance and energy efficiency in firms? Evidence from a field experiment

            C. Hoffmann, K. Thommes, Journal of Economic Behavior & Organization (2020), pp. 49-65


            Capabilities for Ambidextrous Innovation of Digital Service

            V. Wolf, H. Lüttenberg, in: Proceedings of the 15th International Conference on Wirtschaftsinformatik, 2020


            Care Robot Orientation: What, Who and How? Potential Users` Perceptions

            R. Johansson-Pajala, K. Thommes, J.A. Hoppe, O. Tuisku, L. Hennala, S. Pekkarinen, H. Melkas, C. Gustafsson, International Journal of Social Robotics (2020), pp. 1-15


            Care robots in society: Knowledge and orientation needs

            S. Pekkarinen, L. Hennala, O. Tuisku, C. Gustafsson, R. Johansson-Pajala, K. Thommes, J.A. Hoppe, H. Melkas, Gerontechnology (2020)


            Country-by-Country Reporting Goes Public - Cui Bono?

            M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal (2020), 27(2)

            After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments.


              COVID-19 and investor behavior

              R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020), 37


              COVID-19 and investor behavior

              R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020)


              Criteria as a prelude for guiding taxonomy evaluation

              D. Szopinski, T. Schoormann, D. Kundisch, in: Proceedings of the 53rd Hawaii International Conference on System Sciences (HICSS), 2020


              Data-driven local polynomial for the trend and its derivatives in economic time series

              Y. Feng, T. Gries, M. Fritz, Journal of Nonparametric Statistics (2020), pp. 510-533


              Decisions on Extending Group Membership—Evidence from a Public Good Experiment

              C. Grund, C. Harbring, K. Thommes, K.R. Tilkes, Games (2020)

              <jats:p>We experimentally compare the consequences for group cooperation of two decision mechanisms involving the extension of group membership. We analyze an exogenous decision (random draw) and an endogenous decision (made by a particular group member) mechanism to extend a temporary agent’s group membership. Our results reveal that the prospect of group membership extension affects not only the temporary but also the permanent group members’ contributions with an endogenous mechanism.</jats:p>


                Design Principles for Explainable Sales Win-Propensity Prediction Systems

                T. Thiess, O. Müller, L. Tonelli, in: International Conference on Wirtschaftsinformatik, 2020


                Designing a Novel Strategy for Exploring Literature Corpora

                G. Wagner, P. Empl, G. Schryen, in: 28th European Conference on Information Systems (ECIS 2020), 2020

                Understanding a new literature corpus can be a grueling experience for junior scholars. Nevertheless, corresponding guidelines have not been updated for decades. We contend that the traditional strategy of skimming all papers and reading selected papers afterwards needs to be revised. Therefore, we design a new strategy that guides the overall exploratory process by prioritizing influential papers for initial reading, followed by skimming the remaining papers. Consistent with schemata theory, starting with in-depth reading allows readers to acquire more substantial prior content schemata, which are representa-tive for the literature corpus and useful in the following skimming process. To this end, we develop a prototype that identifies the influential papers from a set of PDFs, which is illustrated in a case study in the IT business value domain. With the new strategy, we envision a more efficient process of exploring unknown literature corpora.


                  Designing City Center Area Recommendation Systems

                  P. zur Heiden, C.I. Berendes, D. Beverungen, in: Proceedings of the 15th International Conference on Wirtschaftsinformatik, 2020

                  To decide in which part of town to open stores, high street retailers consult statistical data on customers and cities, but they cannot analyze their customers’ shopping behavior and geospatial features of a city due to missing data. While previous research has proposed recommendation systems and decision aids that address this type of decision problem – including factory location and assortment planning – there currently is no design knowledge available to prescribe the design of city center area recommendation systems (CCARS). We set out to design a software prototype considering local customers’ shopping interests and geospatial data on their shopping trips for retail site selection. With real data on 500 customers and 1,100 shopping trips, we demonstrate and evaluate our IT artifact. Our results illustrate how retailers and public town center managers can use CCARS for spatial location selection, growing retailers’ profits and a city center’s attractiveness for its citizens.


                  Designing Digital Community Service Platforms for Crowd-Based Services in Urban Areas

                  C. Bartelheimer, V. Wolf, N. Langhorst, F. Seegers, in: Proceedings of the 15th International Conference on Design Science Research in Information Systems and Technology, 2020


                  Detecting Workarounds in Business Processes — A Deep Learning Method for Analyzing Event Logs

                  S. Weinzierl, V. Wolf, T. Pauli, D. Beverungen, M. Matzner, in: Proceedings of the 28th European Conference on Information Systems, 2020


                  Die Niedrigzinspolitik der Europäischen Zentralbank

                  B.M. Gilroy, C. Peitz, WISU – Das Wirtschaftsstudium (2020)(1), pp. 94


                  Die „Logik“ der Überzeugungskraft

                  D. Krimphove, Rechtstheorie (2020), 50(1), pp. 107-113


                  Digital Detox – Mitigating Digital Overuse in Times of Remote Work and Social Isolation

                  M. Mirbabaie, J. Marx, L. Braun, S. Stieglitz, in: Proceedings of the 31st Australasian Conference on Information Systems, 2020


                  Distinguishing Knowledge Impact from Citation Impact: A Methodology for Analysing Knowledge Impact for the Literature Review Genre

                  G. Schryen, G. Wagner, A. Benlian, 2020

                  The scientific impact of research papers is multi-dimensional and can be determined quantitatively by means of citation analysis and qualitatively by means of content analysis. Accounting for the widely acknowledged limitations of pure citation analysis, we adopt a knowledge-based perspective on scientific impact to develop a methodology for content-based citation analysis which allows determining how papers have enabled knowledge development in subsequent research (knowledge impact). As knowledge development differs between research genres, we develop a new knowledgebased citation analysis methodology for the genre of standalone literature reviews (LRs). We apply the suggested methodology to the IS business value domain by manually coding 22 LRs and 1,228 citing papers (CPs) and show that the results challenge the assumption that citations indicate knowledge impact. We derive implications for distinguishing knowledge impact from citation impact in the LR genre. Finally, we develop recommendations for authors of LRs, scientific evaluation committees and editorial boards of journals how to apply and benefit from the suggested methodology, and we discuss its efficiency and automatization.


                  Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?

                  B. Osswald, C. Sureth-Sloane, 2020

                  This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges.


                  Downturn M&A: Die Erfolgsstrategie der Stunde?

                  S. Sievers, D. Degen, D. Kim, J. Kengelbach, M&A Review (2020), pp. 266-271


                  Einflüsse gesundheitsfördernder Maßnahmen auf die Kommunikationsstrukturen und deren Nutzen für die Arbeitsproduktivität?

                  T.F. Auer, L. Sennefelder, H. Meier, Gesundheitsförderung (2020), 1, pp. 58-61


                  Establishing Smart Service Systems is a Challenge: A Case Study on Pitfalls and Implications

                  V. Wolf, A. Franke, C. Bartelheimer, D. Beverungen, in: Proceedings of the 15th International Conference on Wirtschaftsinformatik, 2020


                  Explanation as a social practice: Toward a conceptual framework for the social design of AI systems

                  K.J. Rohlfing, P. Cimiano, I. Scharlau, T. Matzner, H.M. Buhl, H. Buschmeier, E. Esposito, A. Grimminger, B. Hammer, R. Häb-Umbach, I. Horwath, E. Hüllermeier, F. Kern, S. Kopp, K. Thommes, A.N. Ngonga Ngomo, C. Schulte, H. Wachsmuth, P. Wagner, B. Wrede, IEEE Transactions on Cognitive and Developmental Systems (2020), pp. 1-1


                  Exploring design principles for stimuli in business model development tools

                  D. Szopinski, in: Proceedings of the 41st International Conference on Information Systems (ICIS), 2020


                  Exploring the Scientific Impact of Information Systems Design Science Research

                  G. Wagner, J. Prester, G. Schryen, Communications of the Association for Information Systems (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.


                  Framing and the disposition effect in a scopic regime

                  M.L. Liêu, M. Pelster, The Quarterly Review of Economics and Finance (2020), 78, pp. 175-185


                  Gender, competitiveness, and task difficulty: Evidence from the field

                  B. Hoyer, T. van Huizen, L.. Keijzer, S.. Rezaei, S. Rosenkranz, B.. Westbrock, Labour Economics (2020)

                  This study examines the gender gap in competitiveness in an educational setting and tests whether this gap depends on the difficulty of the task at hand. For this purpose, we administered a series of experiments during the final exam of a university course. We confronted three cohorts of undergraduate students with a set of bonus questions and the choice between an absolute and a tournament grading scheme for these questions. To test the moderating impact of task difficulty, we (randomly) varied the difficulty of the questions between treatment groups. We find that, on average, women are significantly less likely to select the tournament scheme. However, the results show that the gender gap in tournament entry is sizable when the questions are relative easy, but much smaller and statistical insignificant when the questions are difficult.


                    Getting Personal with Review Systems – Analyzing the Influence of Personality Traits on the Relationship between Review Templates and Reviewing Behavior

                    M. Poniatowski, J. Neumann, in: Proceedings of the 28th European Conference on Information Systems (ECIS), 2020


                    Gier und andere Tugenden: Widersprüchliche Bewertungen der Marktwirtschaft ain Oliver Stones "Wall Street"

                    M. Schneider, Erzähltes Geld: Finanzmärkte und Krisen in Literatur, Film und Medien (2020), pp. 243-


                    Goal Achievement, Subsequent User Effort and the Moderating Role of Goal Difficulty

                    D. Gutt, T. von Rechenberg, D. Kundisch, Journal of Business Research (2020), 106, pp. 277-287


                    High Performance Business Computing

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


                    How Does Trust Affect Concessionary Behavior in Tax Bargaining?

                    E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, 2020

                    We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.


                    How to Build Trust on Peer-to-Peer Platforms: An Investigation of the Antecedents of Peer and Platform Trust

                    M. Purrmann, N. Wünderlich, in: Proceedings of the 2020 AMA Winter Academic Conference, 2020


                    Integrating Management Science into the HPC Research Ecosystem

                    G. Schryen, {Communications of the ACM} (2020), forthcoming


                    Interview with Utz-Uwe Haus on “High Performance Computing in Economic Environments”

                    G. Schryen, N. Kliewer, A. Fink, Business & Information Systems Engineering (2020)(01/2020)

                    This interview is part of the special issue (01/2020) on “High Performance Business Computing” to be published in the journal Business & Information Systems Engineering. The interviewee Utz-Uwe Haus is Senior Research Engineer @ CRAY European Research Lab (CERL)). A bio of him is included at the end of the interview.


                    Location Choice and Quality Competition in Mixed Hospital Markets

                    B. Hehenkamp, O.M.. Kaarbøe, Journal of Economic Behavior & Organization (2020)

                    Many countries have opened their health care markets to private for-profit providers, aiming to promote quality and choice for patients. The prices are regulated and providers compete in location and quality. We show that whereas opening a public hospital market typically raises quality, the private provider strategically locates towards the corner of the market to avoid costly quality competition. Social welfare depends on the size of the regulator's budget and on the altruism of the public provider. If the budget is large, high quality results and welfare is highest in a duopoly whenever entry is optimal. If the budget is small, quality levels in a duopoly mirror the quality level in a monopoly. It can be optimal for the regulator not to use the full budget.


                      Location, location, location: Satellite image-based real-estate appraisal

                      J. Kucklick, O. Müller, in: Sixteenth Symposium on Statistical Challenges in Electronic Commerce Research (SCECR), 2020


                      Matching Strategies of Heterogeneous Agents under Incomplete Information in a University Clearinghouse

                      B. Hoyer, N. Stroh-Maraun, Games and Economic Behavior (2020), 121, pp. 453 - 481

                      We analyze the actual behavior of agents in a matching mechanism, using data from a clearinghouse at the Faculty of Business Administration and Economics at a German university, where a variant of the Boston mechanism is used. We supplement this data with data generated in a survey among the students who participated in the clearinghouse. We find that under the current mechanism over 74% of students act strategically by misrepresenting at least one of their preferences. Nevertheless, not all students are able to improve their outcome by doing so. We show that this is mainly due to the incomplete information of students and naiveté. Sophisticated students actually reach significantly better outcomes than naive students. Thus, we find evidence that naive students are exploited by sophisticated students in an incomplete information setting.


                        Measuring Tax Complexity Across Countries: A Survey Study on MNCs

                        T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2020

                        This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds 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, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of 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 patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.


                        Modern sector development: The role of exports and institutions in developing countries

                        T. Gries, R. Grundmann, Review of Development Economics (2020), pp. 644-667


                        Nudging in Judging- Differences in Online Rating Behavior for Utilitarian and Hedonic Service Aspects

                        J. Seutter, J. Neumann, D. Kundisch. Nudging in Judging- Differences in Online Rating Behavior for Utilitarian and Hedonic Service Aspects. 2020.


                        Parallel computational optimization in operations research: A new integrative framework, literature review and research directions

                        G. Schryen, European Journal of Operational Research (2020), forthcoming


                        Personalwirtschaft

                        M. Schneider, S. Eisele, in: Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, Springer, 2020, pp. 303-322


                        Personalökonomie und Personalpolitik: Grundlagen einer evidenzbasierten Praxis

                        M. Schneider, D. Sadowski, B. Frick, S. Warning, Schäffer-Poeschel, 2020


                        Personalökonomie und Personalpolitik: Grundlagen einer evidenzbasierten Praxis

                        M. Schneider, D. Sadowski, B. Frick, S. Warning, Sch{\"a}ffer-Poeschel, 2020


                        PS³—A Domain-specific Modeling Language for Platform-based Smart Service Systems

                        H. Lüttenberg, in: Designing for Digital Transformation. Co-Creating Services with Citizens and Industry. DESRIST 2020, Springer, 2020


                        Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks

                        E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, 2020

                        European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.


                        Reviewing the Simple Things- How Ease of Evaluation Affects Online Rating Behavior

                        J. Seutter, J. Neumann, in: Proceedings of the 28th European Conference on Information Systems (ECIS), 2020


                        Seven Paradoxes of Business Process Management in a Hyper-Connected World

                        D. Beverungen, J.C.A.M. Buijs, J. Becker, C. Di Ciccio, W.M.P. van der Aalst, C. Bartelheimer, J. vom Brocke, M. Comuzzi, K. Kraume, H. Leopold, M. Matzner, J. Mendling, N. Ogonek, T. Post, M. Resinas, K. Revoredo, A. del-Río-Ortega, M. La Rosa, F.M. Santoro, A. Solti, M. Song, A. Stein, M. Stierle, V. Wolf, Business & Information Systems Engineering (2020)


                        Seven Paradoxes of Business Process Management in a Hyper-Connected World

                        D. Beverungen, J.C.A.M. Buijs, J. Becker, C. Di Ciccio, W.M.P. van der Aalst, C. Bartelheimer, J. vom Brocke, M. Comuzzi, K. Kraume, H. Leopold, M. Matzner, J. Mendling, N. Ogonek, T. Post, M. Resinas, K. Revoredo, A. del-Río-Ortega, M. La Rosa, F.M. Santoro, A. Solti, M. Song, A. Stein, M. Stierle, V. Wolf, Business & Information Systems Engineering (2020)


                        Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict

                        S.T. Wengerek, 2020, pp. 63

                        Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies' future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics.


                          Social interactions and asset pricing bubbles

                          S. Steiger, M. Pelster, Journal of Economic Behavior & Organization (2020), 179, pp. 503-522


                          Social media in times of crisis: Learning from Hurricane Harvey for the coronavirus disease 2019 pandemic response

                          M. Mirbabaie, D. Bunker, S. Stieglitz, J. Marx, C. Ehnis, Journal of Information Technology (2020), pp. 195-213

                          <jats:p> In recent times societal crises such as the coronavirus disease 2019 outbreak have given rise to a tension between formal ‘command and control’ and informal social media activated self-organising information and communication systems that are utilised for crisis management decision-making. Social media distrust affects the dissemination of disaster information as it entails shifts in media perception and participation but also changes in the way individuals and organisations make sense of information in critical situations. So far, a little considered notion in this domain is the concept of sense-giving. Originating from organisational theory, it is used to explain the mechanisms behind intentional information provision that fosters collective meaning creation. In our study, we seek to understand the potential impact of sense-giving from Twitter crisis communication generated during the Hurricane Harvey disaster event. Social network and content analyses performed with a dataset of 9,414,463 tweets yielded insights into how sense-giving occurs during a large-scale disaster event. Theoretically, we specified (1) perpetual sense-giving, which relies primarily on topical authority and frequency; as well as (2) intermittent sense-giving, which occurs from high value of message content and leverage of popularity, that is, retweets. Our findings emphasise the importance of information-rich actors in communication networks and the leverage of their influence in crises such as coronavirus disease 2019 to reduce social media distrust and facilitate sense-making. </jats:p>


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

                            D. Szopinski, T. Schoormann, T. John, R. Knackstedt, D. Kundisch, Electronic Markets (2020), 30(3), pp. 469-494


                            Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland

                            C. Sureth-Sloane, AWV-Informationen (2020)(5), pp. 16-19


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