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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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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.


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.


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



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


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

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



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


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

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)


    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


    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


      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



      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.


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

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


      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



      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 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


        Integration of Novel Sensors and Machine Learning for Predictive Maintenance in Medium Voltage Switchgear to Enable the Energy and Mobility Revolutions

        P. zur Heiden, M.W. Hoffmann, S. Wildermuth, R. Gitzel, A. Boyaci, J. Gebhardt, H. Kaul, I. Amihai, B. Forg, M. Suriyah, T. Leibfried, V. Stich, J. Hicking, M. Bremer, L. Kaminski, D. Beverungen, T. Tornede, Sensors (2020), 20(7)


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


            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, Sch{\"a}ffer-Poeschel, 2020


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

            H. Lüttenberg, in: Proceedings of the 15th International Conference DESRIST, 2020



            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)


            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


              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



              Tax avoidance through securitization

              A. Uhde, The Quarterly Review of Economics and Finance (2020)

              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.


                Taxonomie zu Taxonomie-Nutzungsgründen

                L. Wolfförster, Bachelorarbeit, 2020


                Technologie Pivots – Warum und wie digitale Startups ihr Technologiedesign umfassend anpassen

                N. Bohn, D. Kundisch, Wirtschaftsinformatik & Management (2020), 12(4), pp. 290-297


                Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?

                J.A. Hoppe, R. Johansson-Pajala, C. Gustafsson, H. Melkas, O. Tusku, S. Pekkarinen, L. Hennala, Industrie 4.0 Management (2020), 2


                Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks

                T. Hasso, M. Pelster, B. Breitmayer, Journal of Behavioral and Experimental Finance (2020), 28


                The disposition effect in a scopic regime: Data from a laboratory experiment

                M. Liêu, M. Pelster, Data in Brief (2020)


                The gambler’s and hot-hand fallacies: Empirical evidence from trading data

                M. Pelster, Economics Letters (2020), 187


                The Shanghai-Hong Kong Stock Connect: An Application of the Semi-CGARCH and Semi-EGARCH

                C. Peitz, Y. Feng, B.M. Gilroy, N. Stöckmann, Asian Economic and Financial Review (2020), 10(4), pp. 427-438


                Three Layers of Abstraction—A Conceptual Framework for Theorizing digital Multi-Sided Platforms

                M. Poniatowski, H. Lüttenberg, D. Beverungen, D. Kundisch, Information Systems and e-Business Management, Special Issue on Platform Business Models and Platform Strategies (2020)


                Timing in Information Security: An Event Study on the Impact of Information Security Investment Announcements

                E. Szubartowicz, G. Schryen, Journal of Information System Security (2020)

                Timing plays a crucial role in the context of information security investments. We regard timing in two dimensions, namely the time of announcement in relation to the time of investment and the time of announcement in relation to the time of a fundamental security incident. The financial value of information security investments is assessed by examining the relationship between the investment announcements and their stock market reaction focusing on the two time dimensions. Using an event study methodology, we found that both dimensions influence the stock market return of the investing organization. Our results indicate that (1) after fundamental security incidents in a given industry, the stock price will react more positively to a firm’s announcement of actual information security investments than to announcements of the intention to invest; (2) the stock price will react more positively to a firm’s announcements of the intention to invest after the fundamental security incident compared to before; and (3) the stock price will react more positively to a firm’s announcements of actual information security investments after the fundamental security incident compared to before. Overall, the lowest abnormal return can be expected when the intention to invest is announced before a fundamental information security incident and the highest return when actual investing after a fundamental information security incident in the respective industry.


                Toss a Coin to your Host - How Guests End up Paying for the Cost of Regulatory Policies

                M. Müller, J. Neumann, D. Gutt, D. Kundisch, in: Proceedings of the 41th International Conference on Information Systems (ICIS), 2020


                Trade and economic development: global causality and development- and openness-related heterogeneity

                T. Gries, M. Redlin, International Economics and Economic Policy (2020), 17, pp. 923-944


                Transformation of Actors’ Roles in Service Systems: A Multi-Level Analysis (Accepted)

                V. Wolf, C. Bartelheimer, in: 16th International Research Conference in Service Management, 2020


                Transforming into a Platform Provider: Strategic Options for Industrial Smart Service Providers

                D. Beverungen, D. Kundisch, N. Wünderlich, Journal of Service Management (2020)


                Understanding Smart Service Systems Transformation – A Socio-Technical Perspective

                V. Wolf, in: Proceedings of the 28th European Conference on Information Systems, 2020


                Urbane Arbeitsparadiese gestern und heute

                M. Schneider, in: Urbane Kulturen und Räume Intermedial, 2020, pp. 209-221


                Usage of Local Online Platforms in Retail: Insights from retailers' expectations expectations

                C.I. Berendes, P. zur Heiden, M. Niemann, B. Hoffmeister, J. Becker, in: Proceedings of the Twenty-Eighth European Conference on Information Systems (ECIS2020), 2020



                Visualize different: Towards researching the fit between taxonomy visualizations and taxonomy tasks

                D. Szopinski, T. Schoormann, D. Kundisch. Visualize different: Towards researching the fit between taxonomy visualizations and taxonomy tasks. 2020.


                What Are We Talking About When We Talk About Technology Pivots? – A Delphi Study

                N. Bohn, D. Kundisch, Information & Management (2020), 57(6)


                You Write What You Are - Exploring the Relationship between Online Reviewers' Personality Traits and Their Reviewing Behavior

                M. Poniatowski, J. Neumann. You Write What You Are - Exploring the Relationship between Online Reviewers' Personality Traits and Their Reviewing Behavior. 2020.


                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 40th 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.


                    Banks and Corporate Income Taxation: A Review

                    V. Gawehn, SSRN, 2019, pp. 34

                    n this paper, I review the empirical literature in the intersection of banks and corporate income taxation that emerged over the last two decades. To structure the included studies, I use a stakeholder approach and outline how corporate income taxation plays into the relation of banks and their four main stakeholders: bank regulators, customers, investors and tax authorities. My contribution to the literature is threefold: First, I contribute by providing, to the best of my knowledge, a first comprehensive review on this topic. Second, I point to areas for future research. Third, I deduce policy implications from the studies under review. In sum, the studies show that taxes distort banks’ pricing decisions, the relative attractiveness of debt and equity financing, the decision to report on or off the balance sheet and banks’ investment allocations. Empirical insights on how tax rules affect banks’ decision-making are helpful for policymakers to tailor suitable and sustainable tax legislation directed at banks.


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