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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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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.


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)


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


    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


    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)


    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.


      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


          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)


          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)


          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


          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


          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.


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

          T. Gries, M. Redlin, International Economics and Economic Policy (2020)


          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


          Understanding Smart Service Systems Transformation – A Socio-Technical Perspective

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


          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)


          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 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)


          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.


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

                D. Szopinski, T. Schoormann, D. Kundisch, in: Proceedings of the 27th 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.



                    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


                        Das Gravitationsmodell

                        B.M. Gilroy, N. Stöckmann, WISU – Das Wirtschaftsstudium (2019)(11), pp. 1251


                        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 25th Americas Conference on Information Systems (AMCIS), 2019


                          Duality for General TU-games Redefined

                          F. Aslan, P. Duman, W. Trockel, CIE Working Paper Series, Paderborn University, 2019

                          We criticize some conceptual weaknesses in the recent literature on coalitional TUgames and propose, based on our critics, a new definition of dual TU-games that coincides with the one in the literature on the class of super-additive games. We justify our new definition in four alternative ways: 1. Via an adequate definition of ecient payo vectors. 2. Via a modification of the Bondareva-Shapley duality. 3. Via an explicit consideration of \coalition building". 4. Via associating general TU-games to coalition-production economies. Rather than imputations, we base our analysis on a modification of aspirations.


                            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


                              Fachbezogene Reflexion in der beruflichen Lehrer*innenbildung

                              T. Jenert, T. Brahm, N. Naeve-Stoß, bwpat (2019), 37


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