Constructor University

Prof. Dr. Andreas Seebeck

Digital and Sustainable Accounting and Finance Research Group
School of Business, Social & Decision Sciences
Constructor University Bremen gGmbH
Campus Ring 1 | 28759 Bremen | Germany
Phone number
+49 421 200-3456
Fax number
+49 421 200-3460
Email Address
Research IV, Room 86
Research Interests

Professor Seebeck’s research focus lies on empirical financial accounting and capital market research. His primary research areas are:
Disclosure and audit regulation
e.g., extended audit reports, corporate risk disclosure 
Data and text mining in accounting, finance, auditing, and tax
e.g., machine learning, Natural Language Processing (NLP), Artificial Intelligence (AI)
Digitalization in financial reporting
e.g., firm data dissemination, eXtensible Business Reporting Language (XBRL)
Sustainability and diversity in finance, accounting, and tax
e.g., integrated reporting, GRI, board gender diversity

In addition to his various peer-reviewed publications in international high-ranked journals, he has a strong publication record related to German practice-oriented research in the fields of accounting, finance, auditing, and tax.

Selected Publications

[Recent publications]

Seebeck, A./Kaya, D. (2022) The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports, European Accounting Review, Forthcoming. (LINK)

Seebeck, A./Vetter, J. (2022) Not Just a Gender Numbers Game - How Board Gender Diversity Affects Corporate Risk Disclosure, Journal of Business Ethics, 177(2), S. 395-420. (LINK)

Seebeck, A./Wolter, R. (2022) Financial Education of Founders, is it important? A case study of Jacobs Startup Competition, International Journal of Entrepreneurial Venturing, 14(1), S. 122-143. (LINK)

Seebeck, A./Lutz, F. (2021) Das XML-basierte Country-by-Country-Reporting - Neuerungen, Möglichkeiten und Herausforderungen, Steuer und Wirtschaft International - Tax and Business Review 5/2021, S. 256–268.

Lutz F./Seebeck A. (2020) OECD veröffentlicht aktualisierte Guidance zum Country-by-Country Reporting, Internationales Steuerrecht 29/2020, S. 55–59.

Kaya, D./Seebeck, A. (2019) The dissemination of firm information via company register websites - Country level empirical evidence, Journal of Accounting and Organizational Change, 15(3), S. 382–429. (LINK)

Seebeck, A./Früh, S. (2019) Künstliche Intelligenz in der Analyse von erweiterten Bestätigungsvermerken, Die Wirtschaftsprüfung 8/2019, S. 438–445. 

Seebeck, A. (2018) iXBRL: Das einheitliche digitale Berichtsformat für Europa ab 2020 - Worauf sollte sich die Prüfungs- und Beratungspraxis bereits heute vorbereiten? Die Wirtschaftsprüfung 10/2018, S. 612–619. 

Kaya, D./Seebeck, A. (2018) Computergestützte Textanalyse am Beispiel von erweiterten Bestätigungsvermerken aus Großbritannien, Die Wirtschaftsprüfung 16/2018, S. 995–1002.

Henselmann, K./Seebeck, A. (2017) Was deutsche Abschlussadressaten vom neuen Bestätigungsvermerk erwarten können - Eine empirische Analyse von Key Audit Matters in Großbritannien, Die Wirtschaftsprüfung 5/2017, S. 237–246.

Work Experience

Prof. Seebeck has several years of work experience in the audit departments of Big 4 audit firms including EY and KPMG as well as in consulting of SMEs.

Other Professional Activities

Ad-Hoc Reviewer for various Scientific Journals
Member of the European Accounting Association (EAA)
Examination Committee Member for the §8a WPO-Certificates for the German CPA Exam at EURO-FH UAS