@techreport{ViethHammerMaier2005,
  type      = {Working Paper},
  author    = {Vieth, Matthias and Hammer, A. and Maier, F.},
  title     = {A critical analysis of the co-plot method},
  series = {International University in Germany, School of Business Administration / Working paper},
  journal   = {International University in Germany, School of Business Administration / Working paper},
  number    = {32},
  publisher = {School of Business Administration, Intern. Univ. in Germany},
  address   = {Bruchsal},
  pages     = {22 Bl{\"a}tter},
  year      = {2005},
  language  = {en}
}
@article{Tran2014,
  author    = {Tran, Duc Hung},
  title     = {Multiple corporate governance attributes and the cost of capital - Evidence from Germany},
  series = {The British Accounting Review},
  volume    = {46},
  journal   = {The British Accounting Review},
  number    = {2},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0890-8389},
  doi       = {https://doi.org/10.1016/j.bar.2014.02.003},
  pages     = {179 -- 197},
  year      = {2014},
  abstract  = {This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally.},
  language  = {en}
}
@article{SchneiderTran2015,
  author    = {Schneider, Felix and Tran, Duc Hung},
  title     = {On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS},
  series = {Journal of Business Economics},
  volume    = {85},
  journal   = {Journal of Business Economics},
  number    = {9},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1861-8928},
  doi       = {10.1007/s11573-015-0776-2},
  pages     = {1049 -- 1081},
  year      = {2015},
  language  = {en}
}
@inproceedings{BeckerEggertWinkelmannetal.2011,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Winkelmann, Axel and Knackstedt, Ralf},
  title     = {Towards a Contingency Theory based Model of the Influence of Regulation on MIS},
  series = {Proceedings of the Seventeenth Americas Conference on Information Systems, Detroit, Michigan August 4th -7 th 2011},
  booktitle = {Proceedings of the Seventeenth Americas Conference on Information Systems, Detroit, Michigan August 4th -7 th 2011},
  year      = {2011},
  language  = {en}
}
@inproceedings{BeckerBergenerDelfmannetal.2011,
  author    = {Becker, J{\"o}rg and Bergener, Philipp and Delfmann, Patrick and Eggert, Mathias and Weiss, Burkhard},
  title     = {Supporting Business Process Compliance in Financial Institutions - A Model-Driven Approach},
  series = {Proceedings of the 10th International Conference on Wirtschaftsinformatik : 16 - 18 February 2011, Zurich, Switzerland},
  booktitle = {Proceedings of the 10th International Conference on Wirtschaftsinformatik : 16 - 18 February 2011, Zurich, Switzerland},
  pages     = {355 -- 364},
  year      = {2011},
  language  = {en}
}
@inproceedings{BeckerBergenerBreukeretal.2011,
  author    = {Becker, J{\"o}rg and Bergener, Philipp and Breuker, Dominic and Delfmann, Patrick and Eggert, Mathias},
  title     = {An Efficient Business Process Compliance Checking Approach},
  series = {Governance and Sustainability in Information Systems. Managing the Transfer and Diffusion of IT : IFIP WG 8.6 International Working Conference, Hamburg, Germany, September 22-24, 2011. Proceedings},
  booktitle = {Governance and Sustainability in Information Systems. Managing the Transfer and Diffusion of IT : IFIP WG 8.6 International Working Conference, Hamburg, Germany, September 22-24, 2011. Proceedings},
  publisher = {Springer},
  address   = {Berlin, Heidelberg},
  doi       = {10.1007/978-3-642-24148-2_19},
  pages     = {282 -- 287},
  year      = {2011},
  language  = {en}
}
@inproceedings{RosemannEggertVoigtetal.2012,
  author    = {Rosemann, Michael and Eggert, Mathias and Voigt, Matthias and Beverungen, Daniel},
  title     = {Leveraging Social Network Data for Analytical CRM Strategies - The Introduction of Social BI.},
  series = {ECIS 2012 Proceedings},
  booktitle = {ECIS 2012 Proceedings},
  pages     = {12 S.},
  year      = {2012},
  language  = {en}
}
@inproceedings{KnackstedtEggertHeddieretal.2013,
  author    = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg},
  title     = {The Relationship of IS and Law - Insights into the German Online Car Registration Case},
  series = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems},
  booktitle = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems},
  pages     = {13 S.},
  year      = {2013},
  language  = {en}
}
@inproceedings{KnackstedtEggertFleischer2012,
  author    = {Knackstedt, Ralf and Eggert, Mathias and Fleischer, Stefan},
  title     = {The Legal Perspective on Business to Government Reporting - A Conceptual Modeling Approach and Its Application in the Financial Sector},
  series = {45th Hawaii International Conference on System Sciences 2012},
  booktitle = {45th Hawaii International Conference on System Sciences 2012},
  isbn      = {978-0-7695-4525-7},
  doi       = {10.1109/HICSS.2012.576},
  pages     = {2309 -- 2318},
  year      = {2012},
  language  = {en}
}
@inproceedings{BeckerEggertSchwittay2012,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Schwittay, Sebastian},
  title     = {How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches?},
  series = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012},
  booktitle = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012},
  editor    = {Mattfeld, Dirk Christian},
  publisher = {Institut f{\"u}r Wirtschaftsinformatik},
  address   = {Braunschweig},
  url       = {http://nbn-resolving.de/urn:nbn:de:gbv:084-13011115376},
  pages     = {849 -- 862},
  year      = {2012},
  language  = {en}
}
@inproceedings{BeckerEggertHeddieretal.2012,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Heddier, Marcel and Knackstedt, Ralf},
  title     = {Merging Conceptual Modeling and Law for Legally Compliant Information Systems Design - A Framework-Based Research Agenda},
  series = {45th Hawaii International Conference on System Sciences 2012},
  booktitle = {45th Hawaii International Conference on System Sciences 2012},
  isbn      = {978-0-7695-4525-7},
  doi       = {10.1109/HICSS.2012.428},
  pages     = {5241 -- 5248},
  year      = {2012},
  language  = {en}
}
@article{BeckerDelfmannEggertetal.2012,
  author    = {Becker, J{\"o}rg and Delfmann, Patrick and Eggert, Mathias and Schwittay, Sebastian},
  title     = {Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches — A State-of-the-Art Analysis and Research Roadmap},
  series = {Business Research : BuR},
  volume    = {5},
  journal   = {Business Research : BuR},
  number    = {2},
  publisher = {Springer},
  address   = {Heidelberg},
  issn      = {1866-8658},
  doi       = {10.1007/BF03342739},
  pages     = {221 -- 247},
  year      = {2012},
  abstract  = {With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking.},
  language  = {en}
}
@inproceedings{KnackstedtEggertHeddieretal.2013,
  author    = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg},
  title     = {The Relationship Of Is And Law - The Perspective Of And Implications For IS Research},
  series = {ECIS 2013 Completed Research. 18},
  booktitle = {ECIS 2013 Completed Research. 18},
  pages     = {13 S.},
  year      = {2013},
  language  = {en}
}
@inproceedings{EggertWinkelmannLohmannetal.2013,
  author    = {Eggert, Mathias and Winkelmann, Axel and Lohmann, Patrick and Knackstedt, Ralf},
  title     = {The Regulatory Influence On Management Information Systems - A Contingency Perspective},
  series = {ECIS 2013 Completed Research. 9},
  booktitle = {ECIS 2013 Completed Research. 9},
  pages     = {13 S.},
  year      = {2013},
  language  = {en}
}
@inproceedings{BeckerEggertSaatetal.2013,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Saat, Jan and Dirding, Philipp},
  title     = {The Influence of Regulation on Data Warehouse Engineering - Investigating an IT Consulting Case in the Financial Service Industry},
  series = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  booktitle = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  pages     = {1 -- 8},
  year      = {2013},
  language  = {en}
}
@inproceedings{BeckerEggertBruningetal.2013,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Bruning, Dennis and Saat, Jan},
  title     = {Applicability of Business Process Model Analysis Approaches - A Case Study in Financial Services Consulting},
  series = {Wirtschaftsinformatik Proceedings 2013},
  booktitle = {Wirtschaftsinformatik Proceedings 2013},
  pages     = {1181 -- 1195},
  year      = {2013},
  language  = {en}
}
@inproceedings{BeckerEggertFleischeretal.2013,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Fleischer, Stefan and Knackstedt, Ralf},
  title     = {How to Teach Regulatory Compliant Data Warehouse Engineering?},
  series = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  booktitle = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  pages     = {10 S.},
  year      = {2013},
  language  = {en}
}
@article{EggertKnackstedtFleischeretal.2013,
  author    = {Eggert, Mathias and Knackstedt, Ralf and Fleischer, Stefan and Becker, J{\"o}rg},
  title     = {The Potential of Configurative Reference Modeling for Business to Government Reporting - A Modeling Technique and its Evaluation},
  series = {e-Service Journal},
  volume    = {9},
  journal   = {e-Service Journal},
  number    = {1},
  publisher = {Indiana University Press},
  address   = {Bloomington},
  issn      = {1528-8234},
  pages     = {28 -- 59},
  year      = {2013},
  language  = {en}
}
@article{BeverungenEggertVoigtetal.2013,
  author    = {Beverungen, Daniel and Eggert, Mathias and Voigt, Matthias and Rosemann, Michael},
  title     = {Augmenting Analytical CRM Strategies with Social BI},
  series = {International Journal of Business Intelligence Research (IJBIR)},
  volume    = {4},
  journal   = {International Journal of Business Intelligence Research (IJBIR)},
  number    = {3},
  publisher = {IGI Global},
  address   = {Hershey},
  issn      = {1947-3591},
  doi       = {10.4018/ijbir.2013070103},
  pages     = {32 -- 49},
  year      = {2013},
  language  = {en}
}
@article{BeckerDelfmannDietrichetal.2016,
  author    = {Becker, J{\"o}rg and Delfmann, Patrick and Dietrich, Hanns-Alexander and Steinhorst, Matthias and Eggert, Mathias},
  title     = {Business Process Compliance Checking — Applying and Evaluating a Generic Pattern Matching Approach for Conceptual Models in the Financial Sector},
  series = {Information Systems Frontiers},
  volume    = {18},
  journal   = {Information Systems Frontiers},
  number    = {2},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1572-9419},
  doi       = {10.1007/s10796-014-9529-y},
  pages     = {359 -- 405},
  year      = {2016},
  abstract  = {Given the strong increase in regulatory requirements for business processes the management of business process compliance becomes a more and more regarded field in IS research. Several methods have been developed to support compliance checking of conceptual models. However, their focus on distinct modeling languages and mostly linear (i.e., predecessor-successor related) compliance rules may hinder widespread adoption and application in practice. Furthermore, hardly any of them has been evaluated in a real-world setting. We address this issue by applying a generic pattern matching approach for conceptual models to business process compliance checking in the financial sector. It consists of a model query language, a search algorithm and a corresponding modelling tool prototype. It is (1) applicable for all graph-based conceptual modeling languages and (2) for different kinds of compliance rules. Furthermore, based on an applicability check, we (3) evaluate the approach in a financial industry project setting against its relevance for decision support of audit and compliance management tasks.},
  language  = {en}
}