Digitalization and assurance of IFRS financial reports

Dirk Beerbaum, Keith Duncan, Raymond McNamara, Seppo Ikäheimo, David Derichs

Research output: Contribution to conferencePaperResearchpeer-review


We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (firm specific) with digitized IFRS financial data and the deviations occurring in current implementations of digitalized data (XRBL lodgment). The findings have implications for regulators in determining the form and nature of extensions to allow, practitioners in preparing and coding digitized financial statements, and changes in auditing and the assurance of digitized financial statements.
Original languageEnglish
Publication statusUnpublished - May 2021
EventThe First European Accounting Association (EAA) Virtual Annual Congress - Online
Duration: 26 May 202128 May 2021


ConferenceThe First European Accounting Association (EAA) Virtual Annual Congress
Abbreviated titleEAA 2021
Internet address


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