@misc{AnnemarieWeissSchierletal.2020,
  author    = {Annemarie, Amb{\"u}hl and Weiss, Irene M. and Schierl, Petra and Schmitzer, Ulrich and Kirichenko, Alexander and Heinemann, Matthias and Weiß, Adrian and Esposito, Paolo and Grewing, Farouk F. and Merli, Elena and Feichtinger, Barbara and Seng, Helmut and Wieber, Anja and Schollmeyer, Patrick and Kranzdorf, Anna and Werner, Eva and W{\"o}hrle, Georg and Brinker, Wolfram and Di Rocco, Emilia and Wesselmann, Katharina and L{\"o}bcke, Konrad and Benedetti, Ginevra},
  title     = {tessellae - Birthday Issue for Christine Walde},
  series = {thersites},
  volume    = {2020},
  journal   = {thersites},
  number    = {11},
  editor    = {Amb{\"u}hl, Annemarie},
  issn      = {2364-7612},
  doi       = {10.34679/thersites.vol11},
  year      = {2020},
  abstract  = {This special birthday issue for Christine Walde, co-founder and co-editor of thersites, features contributions from colleagues and friends. The articles, essays, and book reviews, centering around the honoranda's research interests as well as focusing on core topics of thersites, form a thematically varied mosaic (tessellae): innovative constructions of literary genres and poetics (especially bucolic, elegy, epic, and epigram), images of the city of Rome and its counterparts, sleep and dreams, history of classical scholarship, gender studies, and classical reception studies.},
  language  = {en}
}
@misc{AskinEmmerichFritscheGoppeletal.2012,
  author    = {Askin, Elif and Emmerich-Fritsche, Angelika and Goppel, Anna and Hemmerling, Mario and Kapaun, Nina and Lohmann, Georg and M{\"u}ller, Sebastian and Niederberger, Andreas and Pabel, Katharina and Putzer, Max and Roth-Isigkeit, David and Seidler, Christoph and Tiedemann, Paul and Vasel, J. Justus and Weiß, Norman},
  title     = {MenschenRechtsMagazin : Informationen | Meinungen | Analysen},
  volume    = {17},
  number    = {2},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  issn      = {1434-2820},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-62122},
  year      = {2012},
  abstract  = {Aus dem Inhalt: - Themenschwerpunkt: Menschenrechte und Staatsb{\"u}rgerschaft - Gibt es Menschenrechte ohne B{\"u}rgerschaft? - Menschenw{\"u}rde und Staatsb{\"u}rgerschaft - Die General Comments des Menschenrechtsausschusses der Vereinten Nationen - ein Beitrag zur Rechtsentwicklung im V{\"o}lkerrecht - Politische Selbstbestimmung als Menschenrecht und im V{\"o}lkerrecht - Libyen und der von außen unterst{\"u}tzte Systemwechsel},
  language  = {de}
}
@phdthesis{Weiss2018,
  author    = {Weiß, Katharina},
  title     = {Three Essays on EFRAG},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-415355},
  school      = {Universit{\"a}t Potsdam},
  pages     = {II, 180},
  year      = {2018},
  abstract  = {This cumulative doctoral thesis consists of three papers that deal with the role of one specific European accounting player in the international accounting standard-setting, namely the European Financial Reporting Advisory Group (EFRAG). The first paper examines whether and how EFRAG generally fulfills its role in articulating Europe's interests toward the International Accounting Standards Board (IASB). The qualitative data from the conducted interviews reveal that EFRAG influences the IASB's decision making at a very early stage, long before other constituents are officially asked to comment on the IASB's proposals. The second paper uses quantitative data and investigates the formal participation behavior of European constituents that seek to determine EFRAG's voice. More precisely, this paper analyzes the nature of the constituents' participation in EFRAG's due process in terms of representation (constituent groups and geographical distribution) and the drivers of their participation behavior. EFRAG's official decision making process is dominated by some specific constituent groups (such as preparers and the accounting profession) and by constituents from some specific countries (e.g. those with effective enforcement regimes). The third paper investigates in a first step who of the European constituents choose which lobbying channel (participation only at IASB, only at EFRAG, or at both institutions) and unveils in a second step possible reasons for their lobbying choices. The paper comprises quantitative and qualitative data. It reveals that English skills, time issues, the size of the constituent, and the country of origin are factors that can explain why the majority participates only in the IASB's due process.},
  language  = {en}
}
@misc{HoltmannWeissHirselandetal.2012,
  author    = {Holtmann, Dieter and Weiß, Katharina and Hirseland, Aline-Sophia and Weber, Magdalene and R{\"o}pcke, Julian and Bosse, Jana and Erdmann, Melinda and Thessel, Friederike and G{\"o}rl, Tilo and Klebig, Katja and Wolff, Christina and Goni, Daniela and Grella, Catrina and Nguyen, Thu and Schuster, Anne and Scholze, Nicole},
  title     = {Die Wohlfahrt der Nationen: 40 L{\"a}nder-Fallstudien zu den Institutionen und ihrer Performanz},
  publisher = {Shaker},
  address   = {Aachen},
  isbn      = {978-3-8440-1234-7},
  issn      = {0945-0998},
  pages     = {424 S.},
  year      = {2012},
  language  = {de}
}
@article{BeckerGronewoldWeiss2024,
  author    = {Becker, Kirstin and Gronewold, Ulfert and Weiß, Katharina},
  title     = {Using legitimacy strategies to secure organisational survival over time},
  series = {Accounting and business research},
  journal   = {Accounting and business research},
  publisher = {Routledge, Taylor \& Francis Group},
  address   = {New York},
  issn      = {0001-4788},
  doi       = {10.1080/00014788.2024.2346533},
  pages     = {1 -- 31},
  year      = {2024},
  abstract  = {In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG is now an established player within the regulatory space of corporate reporting, the organisation's path towards this position was not straightforward. Based on 20 interviews with current and former members of EFRAG and archival documents, we investigate how EFRAG initially gained and maintained its legitimacy and how it responded to a legitimacy crisis arising in the aftermath of the 2008-2009 financial crisis. Based on prior research on organisational strategies for legitimising actions, we derive a framework for our analysis and show how EFRAG has adapted various legitimacy strategies over time. We further find that the use of legitimacy strategies is constrained by various systemic factors and show how EFRAG's adaptations to its legitimacy strategies led to new tensions. Our findings contribute to the literature on private regulatory organisations' legitimacy and the political economy of standard setting.},
  language  = {en}
}