Dirk Simons

499 citations
48 papers · 264 · h-index 9

Impact in

  • Accounting top 5%
    • Corporate Taxation and Avoidance
    • Auditing, Earnings Management, Governance
    • Corporate Finance and Governance
    • Supply Chain and Inventory Management

Papers in

    • Corporate Taxation and Avoidance 20
    • Corporate Finance and Governance 13
    • Auditing, Earnings Management, Governance 8
    • Taxation and Compliance Studies 6
    • Fiscal Policy and Economic Growth 4

Dirk Simons

37 papers receiving 237 citations

Peers

Dirk Simons
Comparison fields: 5 of 45
  • Accounting 131
  • Management Information Systems 60
  • Industrial and Manufacturing Engineering 63
  • Strategy and Management 59
  • Economics and Econometrics 91
Replace Sumathi Kumaraswamy with:
Sumathi Kumaraswamy Bahrain
Jean X. Zhang United States
Krishna Srinivasan United States
Yomna Abdulla Bahrain
Dirk Otto Beerbaum Finland
T. Martikainen Finland
Feiqi Huang United States
Kean Wu United States
Bala G. Dharan United States
Olajide Soji Osundare United States
Dirk Simons relative to Sumathi Kumaraswamy Bahrain Sumathi Kumaraswamy's profile →
Citations per field
00.5×2.5×
Sumathi Kumaraswamy · 1×
Citations per year

Countries citing papers authored by Dirk Simons

Since Specialization
Citations

This map shows the geographic impact of Dirk Simons's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Dirk Simons with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Dirk Simons more than expected).

Fields of papers citing papers by Dirk Simons

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Dirk Simons. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Dirk Simons. The network helps show where Dirk Simons may publish in the future.

Co-authors

The 19 scholars most cited alongside Dirk Simons, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Dirk Simons Line = papers co-authored together Dirk Simons links everyone, so they are left out of the graph.

All Works

20 of 20 papers shown

Showing the 20 most-cited of 48 papers — load more, or switch the sort, to bring in the rest.

#Work
1 200356
2 200326
3 201224
4 200514
5 200314
6 201613
7 201412
8 200310
9 20209
10 20108
11 20118
12 20217
13
Integration von externer und interner Rechnungslegung : State-of-the-Art und Zukunftsperspektiven nach 15 Jahren betriebswirtschaftlicher Diskussion
20107
14 20166
15 20026
16 20065
17 20144
18
Low balling and learning effects
20113
19 20073
20 20123

About Dirk Simons

Dirk Simons is a scholar working on Accounting, Economics and Econometrics, Strategy and Management, Management Science and Operations Research and Management Information Systems, having authored 48 papers that have together received 264 indexed citations. Recurring topics across this work include Corporate Taxation and Avoidance (20 papers), Corporate Finance and Governance (13 papers), Auditing, Earnings Management, Governance (8 papers), Auction Theory and Applications (7 papers), Corporate Governance and Management (6 papers), Supply Chain and Inventory Management (6 papers), Taxation and Compliance Studies (6 papers) and Fiscal Policy and Economic Growth (4 papers). The work is most often cited by research in Accounting (131 citations), Management Information Systems (60 citations), Industrial and Manufacturing Engineering (63 citations), Strategy and Management (59 citations) and Economics and Econometrics (91 citations). Dirk Simons has collaborated with scholars based in Germany, Austria and United States. Frequent co-authors include Dirk Biskup, Rainer Niemann, Hermann Jahnke, Barbara E. Weißenberger, Jannis Bischof, Ulrich Schreiber, Johannes Voget, Caren Sureth-Sloane, Joseph B. Kadane and Klaus Ruhnke. Their work appears in journals such as European Accounting Review, Journal of Accounting and Public Policy, Contemporary Accounting Research, Journal of Business Economics and Decision Sciences.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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