Dirk Beerbaum

Aalto University - Department of Accounting and Finance

Executive in Residence

P.O. Box 1210

Helsinki, 00100

Finland

Aalto University - School of Business

Finland

SCHOLARLY PAPERS

43

DOWNLOADS
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Top 6,406

in Total Papers Downloads

8,372

SSRN CITATIONS
Rank 20,054

SSRN RANKINGS

Top 20,054

in Total Papers Citations

40

CROSSREF CITATIONS

11

Scholarly Papers (43)

1.

Credit Risk According to IFRS 9: Significant Increase in Credit Risk and Implications for Financial Institutions

Number of pages: 7 Posted: 01 Sep 2015
Dirk Beerbaum and Sammar Ahmad
Aalto University - Department of Accounting and Finance and University of Cologne
Downloads 1,318 (18,106)
Citation 7

Abstract:

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IFRS 9, impairment, credit risk, financial institutions, accounting literature

2.

Disclosure Overload – A Literature Review

Number of pages: 9 Posted: 05 Oct 2015 Last Revised: 07 Nov 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 523 (64,991)
Citation 1

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Disclosure overload, materiality, IFRS, Disclosure theory

3.

IFRS 9 for Financial Institutions – The Case for IFRS and FINREP Taxonomies – A Conceptual Gap Analysis

Number of pages: 9 Posted: 25 Oct 2016
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 502 (68,345)
Citation 2

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IFRS 9, IFRS 7, Financial Instruments, Regulatory Reporting, Taxonomy, FinRep

4.

A Behavioral Economics Approach to a Sustainable Finance Architecture – Development of a Sustainability Taxonomy for Investor Decision Usefulness

Number of pages: 17 Posted: 24 Oct 2018
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 487 (71,361)

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Sustainability Taxonomy, Sustainable Reporting, Finance Architecture, Behavioural Economics, Decision-usefulness and XBRL, Climate Change

5.

XBRL Taxonomy Design: Empirical Evidence from IFRS and U.S. GAAP Filers

Number of pages: 15 Posted: 27 Jan 2014 Last Revised: 10 Aug 2015
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 470 (74,151)
Citation 3

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XBRL, Taxonomy, financial reporting quality and inductive method

6.

Healthcare Inequality in the Digital 21st Century: The Case for a Mandate for Equal Access to Quality Medicine for All

Proceedings of the Unequal World Conference of the United Nations, United Nations New York, New York, United States, September 28-29 (2020)
Number of pages: 1 Posted: 26 Aug 2020
Julia M. Puaschunder and Dirk Beerbaum
Harvard University and Aalto University - Department of Accounting and Finance
Downloads 413 (87,419)
Citation 5

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Access to hHealthcare, Artificial Intelligence (AI), Coronavirus, COVID-19, Decentralized Grids, Economic Growth, Healthcare, Healthcare Inequality, Inequality, Innovation, Market Disruption, Market Entrance, Pandemic

7.

On the Path to an European Single Electronic Format – ESMA Consultation for the IFRS Taxonomy of Structured Electronic Reporting

Number of pages: 3 Posted: 10 Nov 2016 Last Revised: 05 Jan 2017
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 361 (100,876)
Citation 3

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Taxonomy, ESEF, structured electronic reporting

8.

A Behavioral Economics Approach to Sustainability Reporting

Number of pages: 18 Posted: 03 Jun 2019 Last Revised: 19 May 2020
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 285 (130,413)
Citation 1

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Sustainability Taxonomy, Sustainable Reporting, Finance Architecture, Behavioural Economics, Decision-usefulness and XBRL, Climate Change

9.

Blockchain – A Business Case for XBRL: A Beast or a Lame Duck?

Number of pages: 9 Posted: 24 Jun 2018
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 236 (157,578)

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Blockchain, Digital Reporting, XBRL, Distributed Ledgers, Taxonomy

10.

The Future of Healthcare around the World: Four Indices Integrating Technology, Productivity, Anti-Corruption, Healthcare and Market Financialization

Research Association for Interdisciplinary Studies Conference Proceedings of the 18th Interdisciplinary RAIS conference at Princeton University, Princeton, New Jersey, United States, August 17-18, 2020, pp. 164-185. [Held online due to COVID-19].
Number of pages: 23 Posted: 06 Aug 2020 Last Revised: 03 Sep 2020
Julia M. Puaschunder and Dirk Beerbaum
Harvard University and Aalto University - Department of Accounting and Finance
Downloads 230 (161,597)

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Access to Healthcare, Advancements, AI-GDP Index, Apps, Artificial Intelligence (AI), Coronavirus, Corruption-Free Maximization of Excellence and Precision, Corruption Perception (CPI)-Global Connectivity (GCI) Index

11.

A Taxonomy of Corporate Governance Reporting Concepts

Number of pages: 34 Posted: 26 Apr 2013 Last Revised: 19 May 2013
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 230 (161,597)

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Corporate Governance, Corporate Governance Reporting, Convergence, Taxonomy, Multi-Method

12.

Is There a Conflict between Principles-Based Accounting and Structured Electronic Reporting? – A Literature Review

Number of pages: 16 Posted: 14 Nov 2016
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 227 (163,641)
Citation 1

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Taxonomy, principles-based, rule-based, IFRS, Standardsetter, elctronic structured reporting

13.

Related Party Transactions – Empirical Study based on IFRS and SEC Disclosures

Number of pages: 21 Posted: 25 Sep 2015 Last Revised: 20 Sep 2017
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 215 (173,017)

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Related party transactions, IFRS, SEC and disclosures

14.

A Behavioral Economics Approach to Digitalisation: The Case of a Principles-Based Taxonomy

In J.M. Puaschunder (2019), Intergenerational Governance and Leadership in the Corporate World, pp.107-122. Hershey, Pennsylvania: IGI Publishing.
Number of pages: 8 Posted: 29 Jul 2018 Last Revised: 19 May 2020
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 209 (176,954)
Citation 8

Abstract:

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Nudging, Digitalisation, Artificial Intelligence Ethics, Behavioural Economics, Human-Computer Interaction, Taxonomy, Principles-Based Taxonomy And XBRL

15.

XBRL: Towards an Unified Taxonomy

Number of pages: 5 Posted: 17 Sep 2015 Last Revised: 14 Jun 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 199 (185,226)

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XBRL, taxonomy, IFRS, US GAAP, harmonization

16.

The Annual Reports Becoming Digital - An Initial Field Analysis of the NYSE Listed IFRS-Filers

Number of pages: 6 Posted: 07 Mar 2019
Dirk Beerbaum, Maciej Piechocki and Vitaly Mindlin
Aalto University - Department of Accounting and Finance, Independent and Goethe University Frankfurt
Downloads 196 (187,816)
Citation 1

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XBRL, IFRS Taxonomy, 20-F, FPI

17.

Accounting Reporting Complexity Measured Behaviorally

(2019). Internal Auditing & Risk Management, 4, 56, 35-47.
Number of pages: 8 Posted: 23 Oct 2019 Last Revised: 29 Dec 2019
Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN and Harvard University
Downloads 188 (194,923)

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Accounting Reporting Complexity, Behavioral Economics, Behavioral Insights, Customized Extensions Elements, Financial reporting quality and inductive method, IFRS Taxonomy, Nudging, Relative Extension Rates, XBRL.

18.

A Behavioral Economics Approach to Digitalisation

Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities; Published by Atlantis Press; Part of Series: ASSEHR; ISSN: 2352-5398, Volume 211
Number of pages: 9 Posted: 18 Oct 2018 Last Revised: 27 Mar 2021
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 185 (197,744)

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Artificial Intelligence Ethics, Behavioural Economics, Digitalisation, Human-Computer Interaction, Nudging, Principles-based Taxonomy and XBRL, Taxonomy

19.

IFRS 9 for Banking Industry the Case for IFRS and FINREP Taxonomies, Critical Asessment (Abstimmbarkeit von Anhangangaben nach IFRS 9 und 7 mit dem Meldewesen: Perspektive der IFRS-Taxonomie)

Number of pages: 7 Posted: 15 Jun 2016 Last Revised: 11 Aug 2016
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 173 (209,583)

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IFRS 9, IFRS 7, Statutory Reporting, Taxonomy, FinRep

20.

Artificial Intelligence Ethics Taxonomy - Robotic Process Automation (RPA) as Business Case

Special Issue ‘Artificial Intelligence& Ethics’ European Scientific Journal 2021
Number of pages: 20 Posted: 04 May 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 159 (227,607)

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21.

Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy An Empirical Study of NYSE-Listed Financial Institutions

Number of pages: 376 Posted: 29 Oct 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 146 (241,552)
Citation 6

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22.

Applying Agile Methodology to Regulatory Compliance Projects in the Financial Industry: A Case Study Research

Number of pages: 11 Posted: 04 May 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 144 (249,948)

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Agile methodology, waterfall approach, Scrum, regulatory compliance projects, project management

23.

Determining the Number of Factors – A Synopsis of the Main Research Methods

Number of pages: 13 Posted: 18 Sep 2015
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 128 (267,647)

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Principal Component Analysis, Factor Analysis, Latent Semantic Analysis, Cluster Analysis, Methods of rotation

24.

Internal Auditing & Risk Management, No. 4 (56)

Internal Auditing & Risk Management, Year XIV, No 4(56) December 2019
Number of pages: 130 Posted: 31 Jan 2020
Universitatea Athenaeum, Universitatea Athenaeum, Universitatea Athenaeum, University of Bucharest, Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN, Harvard University, Institute for Economic Forecasting- NIER, Romanian Academy, Mascara University, Universitatea Athenaeum, University of Valahia, The School of Advanced Studies of the Romanian Academy, Universitatea Athenaeum, University of Bucharest and Universitatea Athenaeum
Downloads 123 (275,813)

Abstract:

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Audit, Management, Economy, Business

25.

New Business Models Through Electronic Commerce - Opportunities and Threats for Banks

Number of pages: 25 Posted: 13 Jul 2013 Last Revised: 23 Aug 2014
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 119 (282,527)
Citation 1

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Business Models, Banks, Electronic Commerce

26.

Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy: An Empirical Study of NYSE-Listed Financial Institutions

Number of pages: 376 Posted: 26 Sep 2015 Last Revised: 20 May 2017
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 117 (285,954)
Citation 2

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Corporate Governance Reporting, XBRL, Taxonomy, Mixed-method appoach

27.

The Future of Audit After the Wirecard Accounting Scandal – Proposal for a Change in the Payment Model

Number of pages: 12 Posted: 05 May 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 105 (308,192)

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28.

Green Quadriga? - EU - Taxonomy, TCFD, Non-Financial-Reporting Directive and EBA ESG Pillar III/ IFRS Foundation

Number of pages: 28 Posted: 12 Apr 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 97 (324,680)
Citation 2

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EU taxonomy, Sustainability Taxonomy, Task-Force on Climate-related Disclosures (TFCD), ESG Pillar III disclosures, Sustainable Reporting, Sustainability Standards, Behavioural Economics, Decision-usefulness and XBRL, Climate Change

29.

Last Mile of Finance - The Bi-Directional Approach

Number of pages: 10 Posted: 05 Oct 2015 Last Revised: 07 Nov 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 93 (333,663)

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Last mile of finance, integrated reporting, bi-drectional approach, collaborative software

30.

RegSafe© manifesto - an agile management control methodology for regulatory - driven programs

Number of pages: 27 Posted: 29 Mar 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 83 (357,758)

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Agile software development, Agile organizations, agile methodology, waterfall approach, Scrum, regulatory-driven programs, Management Control System, Regulation Compliance

31.

Transforming to agile audit: A case study research

Number of pages: 20 Posted: 12 Apr 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 64 (416,501)

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32.

Satyam versus Wirecard - A Case Study Research on Two Accounting Corporate Scandals

Number of pages: 19 Posted: 12 Apr 2021 Last Revised: 03 May 2021
Dirk Beerbaum and Jignesh Jani
Aalto University - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 57 (437,358)

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Accounting fraud, Related Party transactions, Principal-agent

33.

Accounting Treatment of Credit Loss Allowances Amid COVID-19: Current Expected Credit Loss (CECL) Versus IFRS 9 Expected Credit Loss (ECL)

Journal of Applied Research in the Digital Economy(JADE), Special Issue on COVID-19, June 2020
Number of pages: 11 Posted: 26 Apr 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 53 (452,089)

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34.

Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?

Number of pages: 20 Posted: 05 May 2021
Dirk Beerbaum, Maciej Piechocki and Christoph Weber
Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN and Johan Wolfgang Goethe University
Downloads 47 (475,843)
Citation 2

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35.

Principles-Based Accounting – A Practical Enquire Into the Concept Based on Related Party Transactions Disclosures

Number of pages: 20 Posted: 07 May 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 37 (520,686)

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36.

Digital Accounting trends of the future – a behavioral analysis

Number of pages: 26 Posted: 28 May 2021
Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN, Harvard University and Aalto University
Downloads 30 (563,015)

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37.

Benchmarking and Accounting – a Field Study

Number of pages: 11 Posted: 12 Apr 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 30 (557,303)

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38.

IFRS 9 and IFRS 7 Disclosure Requirements – An Analysis of the IASB Taxonomy

Number of pages: 9 Posted: 18 Nov 2016 Last Revised: 02 May 2021
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 29 (563,015)

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IFRS 9, IFRS 7, Taxonomy, Principles-Based, Rule-Based, IFRS, Standardsetter, Electronic Structured Reporting

39.

Digitalization and Assurance of IFRS Financial Reports

Number of pages: 38 Posted: 28 May 2021 Last Revised: 12 Jun 2021
Aalto University - Department of Accounting and Finance, Bond University - Accounting, James Cook University, College of Business Law & Governance , Aalto University, Aalto University and Sunway University
Downloads 27 (575,015)

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XBRL, IFRS Taxonomy, Structured data, Information Assurance, Auditing digital reports, Customized Extensions Elements, Information asymmetries

40.

What Are the Reasons for Extensions – Development of an Extension Framework

Number of pages: 19 Posted: 04 Jun 2021
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 22 (607,527)

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XBRL, IFRS Taxonomy, Structured Data, Information Assurance, Auditing Digital Reports, Customized Extensions Elements, Information Asymmetries

41.

A behavioral approach to voluntary change and innovation in external financial reporting: A case study of the restructuring of the Annual Report on Form 20-F and the Financial Report

Number of pages: 46 Posted: 28 May 2021
Aalto University - Department of Accounting and Finance, Aalto University, Harvard University and Aalto University
Downloads 15 (656,228)

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42.

Konkurrenz für Börsen und Banken (ECNs (Electronic Communication Networks))

Posted: 05 Oct 2015 Last Revised: 20 Oct 2018
Dirk Beerbaum
Aalto University - Department of Accounting and Finance

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Electronic Communication Networks, ECNs, elektronische Handelsplattformen, ATS, Alternative Trading Systems

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Accouting theory, financial crisis, mandatory, voluntary, disclosures