20002020

Research output per year

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Research Output

2020

Artificial Intelligence Ethics Taxonomy- Robotic Process Automation (RPA) as business case

Beerbaum, D., Jan 2020, (Accepted/In press) In : EUROPEAN SCIENTIFIC JOURNAL.

Research output: Contribution to journalArticleScientificpeer-review

Benchmarking and Accounting - A field study

Beerbaum, D., 2020.

Research output: Contribution to conferencePaperScientificpeer-review

2019

(Forthcoming) A Corporate Governance Reporting Taxonomy - Executive Compensation in Europe

Beerbaum, D. & Ikäheimo, S., 2019, (In preparation).

Research output: Contribution to conferencePaperScientificpeer-review

(Forthcoming) Understanding New Impairment Loss concept under Current Expected Credit Loss (CECL) compared to IFRS 9 - A simulation-based approach

Beerbaum, D., 2019, (In preparation).

Research output: Contribution to conferencePaperScientificpeer-review

A Behavioral Approach to Irrational Exuberances: An Artificial Intelligence Roboethics Taxonomy

Beerbaum, D. & Puaschunder, J. M., 25 Nov 2019, In : Scientia Moralitas-International Journal of Multidisciplinary Research. 4, 1, p. 1-30

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File
55 Downloads (Pure)

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

Beerbaum, D. & Puaschunder, J. M., 2019, Intergenerational Governance and Leadership in the Corporate World: Emerging Research and Opportuntities. Puaschunder, J. M. (ed.). 1st edition ed. p. 107-122 (Advances in Educational Marketing, Administration, and Leadership ).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

A Behavioral Economics Approach to Sustainability Reporting: Conference Proceedings

Beerbaum, D. & Puaschunder, J. M., 25 Apr 2019, (Accepted/In press) Conference Proceedings, Conference Barcelona, April 2019.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Accounting Reporting Complexity Measured Behaviorally

Beerbaum, D., Piechocki, M. & Puaschunder, J. M., Dec 2019, In : Internal Auditing & Risk Management. 4, 56, p. 35-47

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File
27 Downloads (Pure)

Applying Agile Methodology to regulatory compliance projects in the financial industry: A case study research

Beerbaum, D., 31 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

Research output: Contribution to journalArticleScientificpeer-review

Open Access

Blockchain and XBRL – the centauromachy? A literature review

Beerbaum, D., 30 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

Research output: Contribution to journalLiterature reviewScientific

Open Access

Die Geschäftsberichte werden digital – Eine erste Feldanalyse von an der NYSE gelisteten IFRS-Filern

Beerbaum, D., Piechocky, M. & Mindlin, V., 2019, In : Zeitschrift für Internationale Rechnungslegung. 2019, 3

Research output: Contribution to journalArticleProfessional

Digitalization and assurance of IFRS financial reports

Beerbaum, D., Duncan, K., Ikäheimo, S. & McNamara, R., 2019, (Accepted/In press).

Research output: Contribution to conferencePaperScientificpeer-review

IFRS 9 Expected Credit Loss modeling: Mixed-method study on model heterogeneity based on transition disclosures

Beerbaum, D. & Diederich, D., 2019, (In preparation).

Research output: Contribution to conferencePaperScientificpeer-review

Measuring Accounting Reporting Complexity with customized extensions XBRL: A Behavioral Economics approach

Beerbaum, D., Piechocki, M. & Puaschunder, J. M., 18 Oct 2019, In : Journal of Applied Research in the Digital Economy. 1, 1, 1.

Research output: Contribution to journalArticleScientificpeer-review

Open Access

Submission for Conference on” Accounting, Auditing and Performance Evaluation 2019 Singapore”

Beerbaum, D. & Puaschunder, J. M., Jul 2019, (Submitted) A Behavioral Economics Approach to Sustainability–Digital Nudging .

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

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

Beerbaum, D., Piechocki, M. & Mindlin, V., 2019.

Research output: Working paperScientific

Open Access

Towards an Integrated Reporting Taxonomy in Europe: An analysis of 40 annual corporate reports regarding their value creation disclosures

Beerbaum, D., Loew, E. & Illig-Martin, T., 30 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

Research output: Contribution to journalArticleScientificpeer-review

Open Access

Towards an XBRL-enabled Sustainability Taxonomy: A behavioral accounting approach

Beerbaum, D. & Puaschunder, J. M., 30 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

Research output: Contribution to journalArticleScientificpeer-review

Open Access
2018
Open Access

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

Beerbaum, D. & Puaschunder, J. M., 2018.

Research output: Working paperScientific

Open Access

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

Beerbaum, D. & Puaschunder, J. M., 2018, Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities . Atlantis Press, p. 45-53 9 p.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Open Access
File
117 Downloads (Pure)

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

Beerbaum, D., 2018.

Research output: Working paperProfessional

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

Beerbaum, D. & Piechocki, M., 2018.

Research output: Working paperScientific

IFRS 9 and IFRS 7 reporting requirements – an analysis of the IASB Taxonomy

Beerbaum, D., 2018.

Research output: Contribution to conferencePaperScientificpeer-review

Management Research by Practitioners: DBA Handbook

Beerbaum, D. (ed.), Symmank, R. & Spethmann, P., 2018

Research output: Book/ReportBookScientificpeer-review

2017

IFRS9 for Financial Institutions–The Case for IFRS and FINREP Taxonomies–A Conceptual Gap Analysis

Beerbaum, D. & Piechocki, M., 2017, In : Journal of Accounting, Finance and Auditing Studies. 3, 1, p. 80-90

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File
158 Downloads (Pure)

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, D., Piechocki, M. & Weber, C., 2017, In : European Financial and Accounting Journal. 12, 3, p. 33-52

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File
148 Downloads (Pure)
2016

Abstimmbarkeit von Anhangangaben nach IFRS 9 und 7: Perspektive der IFRS-Taxonomie

Beerbaum, D. & Piechocki, M., 2016, In : Zeitschrift für das gesamte Kreditwesen. 11

Research output: Contribution to journalArticleScientificpeer-review

IFRS 9 for banking industry the case for IFRS and FINREP taxonomies, critical assessment

Beerbaum, D., 2016, 2016 XBRL Week in Frankfurt, ECB, Frankfurt, Germany, June 2016.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Open Access
2015
Open Access

Disclosure Overload- A literature review

Beerbaum, D., 2015.

Research output: Working paperScientific

Open Access

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

Beerbaum, D., 2015, In : International Journal of Economics & Management Sciences. 1-3., 4(9)

Research output: Contribution to journalReview ArticleScientificpeer-review

Open Access
Open Access

XBRL: Towards an Unified Taxonomy

Beerbaum, D., 2015.

Research output: Working paperScientific

Open Access
2014

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

Beerbaum, D., 2014, 15 p.

Research output: Working paperScientific

Open Access
2013

A Taxonomy of Corporate Governance Reporting Concepts

Beerbaum, D., 2013.

Research output: Working paperScientific

Open Access