Conference Agenda

Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).

 
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Session Overview
Location: Virtual Room 4
Date: Tuesday, 17/Mar/2020
10:45am
-
12:15pm
ORG1
Location: Virtual Room 4
Chair: Todor Stefan Lohwasser, University of Münster
 

Fostering endogenous change: meeting landscapes as dynamic control configurations from within

Friederike Redlbacher, Jetta Frost, Marcel Volland

Universität Hamburg, AB Organisation & Unternehmensführung, Deutschland

Discussant: Anja Tuschke (LMU München)



The Impact of Strategic Change on Corporate Misconduct and the Role of Situation-Specific Governance Mechanisms

Constantin Meyer, Anja Tuschke

Ludwig-Maximilians-Universität München, Deutschland

Discussant: Jetta Frost (Universität Hamburg)



Excluding to achieve inclusion: an alternative perspective on self-managing organization approaches

Milena Leybold

Universität Innsbruck, Österreich

2:15pm
-
3:45pm
ORG3
Location: Virtual Room 4
Chair: Nicholas Folger, Technical University of Munich - Chair for Strategy and Organization
 

Constructing the Meaning of Digitalization: The Structuration of an Issue Field in Germany

Philipp Poschmann, Peter Walgenbach

Friedrich-Schiller-Universität Jena, Deutschland

Discussant: Thomas Gegenhuber (LU Lüneburg)



Individual Ambidexterity as a Response to Technological Turbulence - The Moderating Role of Formalization

Nicholas Folger1, Prisca Brosi2, Jutta Stumpf-Wollersheim3

1: Technische Universität München; 2: Kühne Logistics University Hamburg; 3: Technische Universität Bergakademie Freiberg

Discussant: Constantin Meyer (LMU München)

Date: Wednesday, 18/Mar/2020
9:00am
-
10:30am
Digital Day: Exemplarische Forschungsarbeiten aus der Wirtschaftsinformatik
Location: Virtual Room 4

Prof. Dr. Alexander Benlian (TU Darmstadt): Sprint Zeal or Sprint Fatigue? The Benefits and Burdens of Agile ISD Practices Use for Developer Well-Being
Prof. Dr. Daniel Veit (Universität Augsburg): Adoption of Sustainable Technologies: A Mixed-Methods Study of German Households
Jun.-Prof. Dr. Stefan Morana (Universität des Saarlandes): Designing Process Guidance Systems

10:45am
-
12:15pm
TIE1: Digital Day: New Ventures and Entrepreneurship
Location: Virtual Room 4
Chair: Jörn Block, Universität Trier
 

Startup Goals, Financial Constraints and the Effects on Performance

Kristina Uhl

Eberhard Karls Universität Tübingen, Deutschland



Capturing digital opportunities - the role of founder experience

Elisabeth Mueller1,3, Lorna Syme2, Thorsten Doherr3

1: German Graduate School of Management and Law, Heilbronn; 2: Frankfurt School of Finance & Management, Frankfurt/Main; 3: Leibnitz-Centre for European Economic Research, Mannheim

12:30pm
-
2:00pm
TIE2: Digital Day: Digital Innovation
Location: Virtual Room 4
Chair: Katrin Eling, Eindhoven University of Technology
 

The Lord of the Digital Transformation: The Role of CDOs in SMEs and LSEs

Wolfgang Becker, Oliver Schmid

Otto-Friedrich-Universität Bamberg, Deutschland



Blessing or curse: Does digitalization foster business model innovation? Evidence from a quantitative empirical study

Patrick Ulrich1, Alexandra Fibitz2

1: Hochschule Aalen, Deutschland; 2: Paul Hartmann AG

2:15pm
-
5:30pm
ÖBWL
Location: Virtual Room 4
Chair: Dennis Hilgers, Johannes Kepler Universität Linz

David Lindermüller (Universität der Bundeswehr, München): Negative media reporting and its effects on performance-based budgeting: A processand outcome-based investigation
Christian Schmidt, Ulf Papenfuß (Zeppelin Universität Friedrichshafen): Do Politicization and Professional Background Affect Executive Director Pay in State-Owned Enterprises? –A Human Capital Theory Perspective
Irina Lindermüller (Universität der Bundeswehr, München): Influences of Formalization, Role Conflict, and Role Ambiguity on Public Auditors’ Business Partner Role and Economic Error Management
Dr. Hannes Lampe (TUHH Hamburg): Citizensourcing and public service quality: the case of patent examination

 

Negative media reporting and its effects on performance-based budgeting: A processand outcome-based investigation

David Lindermüller1, Matthias Sohn2, Bernhard Hirsch1

1: Universität der Bundeswehr München, Deutschland; 2: European University Viadrina Frankfurt (Oder), Deutschland



Do Politicization and Professional Background Affect Executive Director Pay in State-Owned Enterprises? – A Human Capital Theory Perspective

Ulf Papenfuß, Christian Schmidt

Zeppelin-Universität Friedrichshafen am Bodensee, Deutschland



Influences of Formalization, Role Conflict, and Role Ambiguity on Public Auditors’ Business Partner Role and Economic Error Management

Irina Lindermüller, Bernhard Hirsch, Christian Nitzl, David Lindermüller

Universität der Bundeswehr München, Österreich

5:45pm
-
7:45pm
Wissenschaftliche Nachwuchsförderung: Junior Management Science (JUMS) Session
Location: Virtual Room 4

Prof. Dr. Christian Koziol (Department-Editor, Universität Tübingen)
Sebastian Waic (Operativer Leiter, Universität Salzburg)
Präsentationen
Tom O. K. Zeissler (Wirtschaftsuniversität Wien): Charakteristika vs. Carry – Outperformance in Devisenmärkte
Virginia Springer (Universität Stuttgart): Bewertung der Übertragbarkeit von neuronalen Studienergebnissen auf einen Accounting-Kontext

Date: Thursday, 19/Mar/2020
9:00am
-
10:30am
STEU1: Tax audits and business taxation
Location: Virtual Room 4
Chair: Rainer Niemann, Universität Graz
 

Does Trust Lead to Sweetheart Deals in Tax Bargaining?

Raffael Speitmann1, Yuchen Wu1, Eva Eberhartinger1, Caren Sureth-Sloane2

1: Wirtschaftsuniversität Wien, Österreich; 2: Universität Paderborn



Income Declaration and Tax Audits in the Presence of a Tax Court

Peter Krenn1, Rainer Niemann2

1: Universität Graz, Österreich; 2: Universität Graz, Österreich



100 Jahre Betriebswirtschaftlichen Steuerlehre – eine Analyse zentraler Kritikpunkte an analytisch-normativer Forschung

Prof. Dr. Stephan Meyering, Dr. Sandra Müller-Thomczik

Lehrstuhl für Betriebswirtschaftslehre, insbesondere Betriebswirtschaftliche Steuerlehre, FernUni Hagen, Deutschland

12:30pm
-
2:00pm
RECH1: Controlling
Location: Virtual Room 4
Chair: Andrea Szczesny, Julius-Maximilians-Universität Würzburg
 

How corporate charitable giving reduces the hidden costs of formal control

Bernhard Reichert1, Matthias Sohn2

1: Virginia Commonwealth University, USA; 2: Europa-Universität Viadrina Frankfurt (Oder), Deutschland



Subordinates’ effort to help or harm a superior manager, manager’s narcissism and the framing of managers’ incentive

Miriam Maske1, Matthias Sohn2, Bernhard Hirsch1

1: Universität der Bundeswehr München, Deutschland; 2: Europa-Universität Viadrina Frankfurt (Oder)



Cherry picking for self-enhancement – A comparison between manager’s KPI request from self-reporting systems and management accountants and the effect on decision quality

Sascha Matanovic, Arnt Wöhrmann

Justus-Liebig-Universität Gießen, Deutschland

2:15pm
-
3:45pm
STEU3: Tax avoidance and transparency
Location: Virtual Room 4
Chair: Reinald Koch, Katholische Universität Eichstätt-Ingolstadt
 

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

Raffael Speitmann1, Eva Eberhartinger1, Caren Sureth-Sloane2

1: Wirtschaftsuniversität Wien, Österreich; 2: Universität Paderborn

Discussant: Drahomir Klimsa (Uni Augsburg)



Legitimacy Judgment Formation as Deliberation: Evidence from Experiments on Corporate Tax Avoidance

Robin Schnider1, Patrick Haack2, Andreas Georg Scherer1

1: Universität Zürich, Schweiz; 2: Universität Lausanne, Schweiz

Discussant: Reinald Koch (KU Eichstätt-Ingolstadt)

4:00pm
-
5:30pm
STEU4: MNE tax avoidance
Location: Virtual Room 4
Chair: Reinald Koch, Katholische Universität Eichstätt-Ingolstadt
 

Incentive Effects of R&D Tax Incentives - A Meta-Regression Analysis Focusing on R&D Tax Policy Designs

Carla Pöschel

Freie Universität Berlin, Deutschland



Tax Knowledge Diffusion via Strategic Alliances

Jens Mueller, Arndt Weinrich

Universität Paderborn, Deutschland



Tax avoidance and the use of joint managers within multinational enterprises

Reinald Koch, Markus Gamm, Henning Giese

Katholische Universität Eichstätt-Ingolstadt, Deutschland

5:45pm
-
7:45pm
RECH3: Controlling
Location: Virtual Room 4
Chair: Patrick Kampkötter, Eberhard Karls Universität Tübingen
 

Big Brother or Good Fella? Hidden Costs and Benefits of Process Monitoring

Ivo Schedlinsky1, Maximilian Schmidt2, Friedrich Sommer1, Arnt Wöhrmann2

1: Universität Bayreuth, Deutschland; 2: Justus-Liebig-Universität Gießen, Deutschland



The Interplay between Self-Service Reporting and Managers’ Cognitive Thinking Styles: An Experimental Study

Huda Al Hussari, Christian Brück, Thorsten Knauer

Ruhr-Universität Bochum, Deutschland



Two sides of the same coin: Identities and roles of management accountants’

Tanja Wolf1, Michael Kuttner1,2, Birgit Feldbauer-Durstmüller1, Christine Mitter2

1: Institut für Controlling & Consulting, Johannes Kepler Universität Linz, Österreich; 2: Fachbereich Controlling & Finance, Fachhochschule Salzburg, Österreich

Date: Friday, 20/Mar/2020
9:30am
-
11:00am
STEU2: Tax avoidance of German firms
Location: Virtual Room 4
Chair: Lisa Hillmann, Georg-August-Universität Göttingen
 

The Irrelevance of Threshold-Dependent Tax Enforcement for the Size Distribution of Firms

Drahomir Klimsa, Robert Ullmann

Universität Augsburg, Deutschland

Discussant: Lisa Hillmann (Uni Göttingen)



Private Firm and Shareholder Response to Dividend Taxation: Evidence from the Taxation of Minority Shareholders

Lisa Hillmann

Georg-August-Universität Göttingen, Deutschland

Discussant: Raffael Speitmann (WU Wien)


 
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