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

SCHOLARLY PAPERS

47

DOWNLOADS
Rank 3,547

SSRN RANKINGS

Top 3,547

in Total Papers Downloads

15,304

SSRN CITATIONS
Rank 19,958

SSRN RANKINGS

Top 19,958

in Total Papers Citations

39

CROSSREF CITATIONS

12

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

Scholarly Papers (47)

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

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

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

Abstract:

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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
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)

Abstract:

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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)

Abstract:

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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)

Abstract:

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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
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
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
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)

Abstract:

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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)

Abstract:

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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