1. Institute of Applied Informatics and Formal Description Methods, Department of Economics and Management, Karlsruhe Institute of Technology, 76049 Karlsruhe, Germany;
2. Department of Accounting and Information Management, University of Tennessee, Knoxville, Tennessee 37996;
3. Leeds School of Business, University of Colorado Boulder, Boulder, Colorado 80309;
4. Alliance Manchester Business School, University of Manchester, Manchester M15 6PB, United Kingdom;
5. KASTEL Security Research Labs, 76049 Karlsruhe, Germany