TY - JOUR A1 - Becker, Jörg A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Schwittay, Sebastian T1 - Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches — A State-of-the-Art Analysis and Research Roadmap JF - Business Research : BuR N2 - 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. Y1 - 2012 U6 - http://dx.doi.org/10.1007/BF03342739 SN - 1866-8658 VL - 5 IS - 2 SP - 221 EP - 247 PB - Springer CY - Heidelberg ER - TY - CHAP A1 - Becker, Jörg A1 - Bergener, Philipp A1 - Breuker, Dominic A1 - Delfmann, Patrick A1 - Eggert, Mathias T1 - An Efficient Business Process Compliance Checking Approach T2 - 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 Y1 - 2011 U6 - http://dx.doi.org/10.1007/978-3-642-24148-2_19 SP - 282 EP - 287 PB - Springer CY - Berlin, Heidelberg ER - TY - CHAP A1 - Becker, Jörg A1 - Bergener, Philipp A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Weiss, Burkhard T1 - Supporting Business Process Compliance in Financial Institutions - A Model-Driven Approach T2 - Proceedings of the 10th International Conference on Wirtschaftsinformatik : 16 - 18 February 2011, Zurich, Switzerland Y1 - 2011 N1 - Wirtschaftsinformatik Proceedings 2011. 75. SP - 355 EP - 364 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Winkelmann, Axel A1 - Knackstedt, Ralf T1 - Towards a Contingency Theory based Model of the Influence of Regulation on MIS T2 - Proceedings of the Seventeenth Americas Conference on Information Systems, Detroit, Michigan August 4th -7 th 2011 Y1 - 2011 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Heddier, Marcel A1 - Knackstedt, Ralf T1 - Merging Conceptual Modeling and Law for Legally Compliant Information Systems Design - A Framework-Based Research Agenda T2 - 45th Hawaii International Conference on System Sciences 2012 Y1 - 2012 SN - 978-0-7695-4525-7 U6 - http://dx.doi.org/10.1109/HICSS.2012.428 SP - 5241 EP - 5248 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Schwittay, Sebastian ED - Mattfeld, Dirk Christian T1 - How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches? T2 - Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012 Y1 - 2012 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:gbv:084-13011115376 SP - 849 EP - 862 PB - Institut für Wirtschaftsinformatik CY - Braunschweig ER - TY - CHAP A1 - Knackstedt, Ralf A1 - Eggert, Mathias A1 - Fleischer, Stefan T1 - The Legal Perspective on Business to Government Reporting - A Conceptual Modeling Approach and Its Application in the Financial Sector T2 - 45th Hawaii International Conference on System Sciences 2012 Y1 - 2012 SN - 978-0-7695-4525-7 U6 - http://dx.doi.org/10.1109/HICSS.2012.576 SP - 2309 EP - 2318 ER - TY - CHAP A1 - Knackstedt, Ralf A1 - Eggert, Mathias A1 - Heddier, Marcel A1 - Chasin, Friedrich A1 - Becker, Jörg T1 - The Relationship of IS and Law - Insights into the German Online Car Registration Case T2 - ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems Y1 - 2013 ER - TY - CHAP A1 - Rosemann, Michael A1 - Eggert, Mathias A1 - Voigt, Matthias A1 - Beverungen, Daniel T1 - Leveraging Social Network Data for Analytical CRM Strategies - The Introduction of Social BI. T2 - ECIS 2012 Proceedings Y1 - 2012 N1 - European Conference on Information Systems (ECIS), 2012 ER - TY - JOUR A1 - Bernecker, Andreas A1 - Klier, Julia A1 - Stern, Sebastian A1 - Thiel, Lea T1 - Sustaining high performance beyond public-sector pilot projects. Y1 - 2018 IS - September 2018 ER - TY - RPRT A1 - Bernecker, Andreas A1 - Boyer, Pierre A1 - Gathmann, Christina T1 - The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform T2 - CESifo Working Paper Y1 - 2018 SN - ISSN 2364‐1428 (electronic version) IS - No. 6964 ER - TY - JOUR A1 - Schneider, Felix A1 - Tran, Duc Hung T1 - On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS JF - Journal of Business Economics Y1 - 2018 U6 - http://dx.doi.org/10.1007/s11573-015-0776-2 SN - 1861-8928 VL - 85 IS - 9 SP - 1049 EP - 1081 PB - Springer CY - Berlin ER - TY - JOUR A1 - Tran, Duc Hung T1 - Multiple corporate governance attributes and the cost of capital – Evidence from Germany JF - The British Accounting Review N2 - 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. Y1 - 2018 U6 - http://dx.doi.org/https://doi.org/10.1016/j.bar.2014.02.003 SN - 0890-8389 VL - 46 IS - 2 SP - 179 EP - 197 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Dethloff, Nina A1 - Kroll-Ludwigs, Kathrin T1 - The Constitutional Court as Driver of Reforms in German Family Law JF - International Survey of Family Law Y1 - 2018 SP - 217 EP - 234 ER - TY - JOUR A1 - Dethloff, Nina A1 - Kroll-Ludwigs, Kathrin T1 - Strengthening Children's Rights in German Family Law JF - The International Survey of Family Law Y1 - 2018 SP - 119 EP - 136 ER - TY - JOUR A1 - Kroll-Ludwigs, Kathrin T1 - The Reform of German Maintenance Law JF - The International Survey of Family Law Y1 - 2018 SP - 85 EP - 100 ER - TY - CHAP A1 - Kroll-Ludwigs, Kathrin ED - Boele-Woelki, Katharina T1 - Unification of Conflict of Laws in Europe. Matrimonial Property Regimes T2 - European Challenges in Contemporary Family Law Y1 - 2008 SN - 978-90-5095-692-5 SP - 379 EP - 393 PB - Intersentia CY - Antwerpen ER - TY - CHAP A1 - Hammer, Andreas A1 - Vieth, Matthias A1 - Maier, Frank T1 - Co-Plot as a new multivariate analysis method for operations management research? T2 - Papers of the 12th International EurOMA Conference on Operational and Global Competitiveness, Budapest, Hungary, June 19-22, 2005 / Editor: Krisztina Demeter Y1 - 2005 SN - 963-218-455-6 SP - 1007 EP - 1016 ER - TY - RPRT A1 - Vieth, Matthias A1 - Hammer, A. A1 - Maier, F. T1 - A critical analysis of the co-plot method T2 - International University in Germany, School of Business Administration / Working paper Y1 - 2005 IS - 32 PB - School of Business Administration, Intern. Univ. in Germany CY - Bruchsal ER - TY - JOUR A1 - Bernecker, Andreas T1 - Divided we reform? Evidence from US welfare policies JF - Journal of Public Economics N2 - Divided government is often thought of as causing legislative deadlock. I investigate the link between divided government and economic reforms using a novel data set on welfare reforms in US states between 1978 and 2010. Panel data regressions show that, under divided government, a US state is around 25% more likely to adopt a welfare reform than under unified government. Several robustness checks confirm this counter-intuitive finding. Case study evidence suggests an explanation based on policy competition between governor, senate, and house. Y1 - 2016 U6 - http://dx.doi.org/10.1016/j.jpubeco.2016.08.003 SN - 0047-2727 VL - 142 SP - 24 EP - 38 PB - Elsevier CY - Amsterdam ER -