Dirk O. Beerbaum

Aalto University - Department of Accounting and Finance

Executive in Residence

P.O. Box 1210

Helsinki, 00100

Finland

Aalto University - School of Business

Finland

  • Aalto University - Department of Accounting and Finance

  • Aalto University - School of Business

SCHOLARLY PAPERS

47

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15,304

SSRN CITATIONS
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Top 19,958

in Total Papers Citations

39

CROSSREF CITATIONS

12

Ideas:
“  Future of Accounting/Transforming Financial Institutions to Agile organizations  ”

  • Aalto University - Department of Accounting and Finance

  • Aalto University - School of Business

Scholarly Papers (47)

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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 O. Beerbaum and Sammar Ahmad
Aalto University - Department of Accounting and Finance and University of Cologne
Downloads 1,594 (16,198)
Citation 13

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

2.

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

Number of pages: 11 Posted: 04 May 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 1,253 (23,293)
Citation 1

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

3.

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 O. Beerbaum
Columbia University and Aalto University - Department of Accounting and Finance
Downloads 1,018 (31,487)
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

4.

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

Downloads 903 ( 37,229)

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 865 (38,974)
Citation 2

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

Number of pages: 20 Posted: 07 Aug 2022
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 38 (597,200)

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5.

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 O. Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Columbia University
Downloads 873 (39,071)

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

6.

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

Downloads 763 ( 46,854)

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 682 (53,727)

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The future of audit after the Wirecard Accounting scandal – Proposal for a change in the payment model

Number of pages: 12 Posted: 18 Nov 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 81 (417,415)

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7.

Disclosure Overload – A Literature Review

Number of pages: 9 Posted: 05 Oct 2015 Last Revised: 07 Nov 2016
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 660 (56,645)
Citation 1

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Disclosure overload, materiality, IFRS, Disclosure theory

8.

A Behavioral Economics Approach to Sustainability Reporting

Number of pages: 18 Posted: 03 Jun 2019 Last Revised: 19 May 2020
Dirk O. Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Columbia University
Downloads 628 (60,380)
Citation 1

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

9.

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 O. Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 607 (63,048)
Citation 2

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

10.

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 511 (78,240)
Citation 3

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XBRL, Taxonomy, financial reporting quality and inductive method

11.

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 463 (88,158)
Citation 4

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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

12.

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 O. Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 374 (112,669)
Citation 4

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Taxonomy, ESEF, structured electronic reporting

13.

Digital Accounting trends of the future – a behavioral analysis

Number of pages: 26 Posted: 28 May 2021
Dirk O. Beerbaum, Seppo Ikäheimo, Julia M. Puaschunder and David Derichs
Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN, Columbia University and Aalto University
Downloads 366 (115,470)

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14.

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 O. Beerbaum and Jignesh Jani
Aalto University - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 324 (131,828)

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Accounting fraud, Related Party transactions, Principal-agent

15.

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 304 (142,383)

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16.

Transforming to agile audit: A case study research

Number of pages: 20 Posted: 12 Apr 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 304 (140,933)

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17.

Green Quadriga? - EU - Taxonomy, Non-FinancialReporting Directive, EBA Pillar III ESG risks and IFRS Foundation

Number of pages: 28 Posted: 18 Nov 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 275 (156,702)

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18.

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

Number of pages: 9 Posted: 24 Jun 2018
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 270 (159,142)

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Blockchain, Digital Reporting, XBRL, Distributed Ledgers, Taxonomy

19.

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 O. Beerbaum
Columbia University and Aalto University - Department of Accounting and Finance
Downloads 244 (175,809)

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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

20.

A Taxonomy of Corporate Governance Reporting Concepts

Number of pages: 34 Posted: 26 Apr 2013 Last Revised: 19 May 2013
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 242 (177,189)

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

21.

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

Number of pages: 16 Posted: 14 Nov 2016
Dirk O. Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 227 (188,298)
Citation 1

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

22.

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 O. Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 227 (188,298)

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Related party transactions, IFRS, SEC and disclosures

23.

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 O. Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Columbia University
Downloads 213 (199,966)
Citation 8

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

24.

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

Number of pages: 6 Posted: 07 Mar 2019
Dirk O. Beerbaum, Maciej Piechocki and Vitaly Mindlin
Aalto University - Department of Accounting and Finance, Independent and Goethe University Frankfurt
Downloads 210 (202,657)
Citation 2

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XBRL, IFRS Taxonomy, 20-F, FPI

25.

XBRL: Towards an Unified Taxonomy

Number of pages: 5 Posted: 17 Sep 2015 Last Revised: 14 Jun 2016
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 202 (210,039)

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XBRL, taxonomy, IFRS, US GAAP, harmonization

26.

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
Dirk O. Beerbaum, Maciej Piechocki and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN and Columbia University
Downloads 194 (217,833)

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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.

27.

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 O. Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Columbia University
Downloads 194 (217,833)

Abstract:

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

28.

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

Number of pages: 20 Posted: 05 May 2021
Dirk O. Beerbaum, Maciej Piechocki and Christoph Weber
Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN and Johan Wolfgang Goethe University
Downloads 187 (224,896)
Citation 3

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29.

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 O. Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 178 (234,700)

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

30.

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 O. Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 165 (250,178)

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

31.

Digitalization and Assurance of IFRS Financial Reports

Number of pages: 38 Posted: 28 May 2021 Last Revised: 09 Feb 2022
Dirk O. Beerbaum, Keith Duncan, Ray McNamara, Seppo Ikaheimo, Seppo Ikaheimo and David Derichs
Aalto University - Department of Accounting and Finance, Bond University - Accounting, James Cook University, College of Business Law & Governance, Aalto UniversityAalto University - Department of Accounting and Finance and Aalto University
Downloads 148 (273,537)

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

32.

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 148 (273,537)
Citation 6

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33.

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

Number of pages: 13 Posted: 18 Sep 2015
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 132 (298,944)

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

34.

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
Emilia Vasile, Dănuţ-Octavian Simion, Brînduşa-Mihaela Radu, Mariana Bălan, Dirk O. Beerbaum, Maciej Piechocki, Julia M. Puaschunder, Gabriela BILEVSKY, Djilali Benabou, Radu Gheorghe, Viorica Burcea, Geo-Alexandru Spanulescu, Catalin Dumitrescu, Ion Croitoru and Otilia Manta
Universitatea Athenaeum, Universitatea Athenaeum, Universitatea Athenaeum, University of Bucharest, Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN, Columbia 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 129 (304,223)

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Audit, Management, Economy, Business

35.

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 120 (320,735)
Citation 2

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

36.

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

Number of pages: 20 Posted: 07 May 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 119 (322,610)

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37.

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 O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 119 (322,610)
Citation 1

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Business Models, Banks, Electronic Commerce

38.

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

Number of pages: 27 Posted: 29 Mar 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 104 (353,957)

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

39.

Last Mile of Finance - The Bi-Directional Approach

Number of pages: 10 Posted: 05 Oct 2015 Last Revised: 07 Nov 2016
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 102 (358,504)

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

40.

Benchmarking and Accounting – a Field Study

Number of pages: 11 Posted: 12 Apr 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 64 (469,056)

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41.

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

Number of pages: 19 Posted: 04 Jun 2021
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 63 (472,755)

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

42.

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
Dirk O. Beerbaum, David Derichs, Julia M. Puaschunder, Seppo Ikaheimo and Seppo Ikaheimo
Aalto University - Department of Accounting and Finance, Aalto University, Columbia University and Aalto UniversityAalto University - Department of Accounting and Finance
Downloads 32 (618,581)

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43.

Development of a Sustainability Taxonomy for Investor Decision Usefulness – Reflection of SEC and ISSB Climaterelated Disclosures

Number of pages: 22 Posted: 25 Jul 2022
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 24 (680,088)

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44.

The Future of Audit After the Wirecard Accounting Scandal – Consideration of the ‘Wambach Report’

Number of pages: 18 Posted: 08 Aug 2022
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 23 (687,912)

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45.

The Sustainability Taxonomy – Lessons Learned From the Past and Analysis of Extensions

Number of pages: 40 Posted: 08 Aug 2022
Dirk O. Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 4 (866,260)

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

46.

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

Posted: 05 Oct 2015 Last Revised: 20 Oct 2018
Dirk O. 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