Dirk Simons

499 total citations
48 papers, 264 citations indexed

About

Dirk Simons is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Dirk Simons has authored 48 papers receiving a total of 264 indexed citations (citations by other indexed papers that have themselves been cited), including 27 papers in Accounting, 15 papers in Economics and Econometrics and 13 papers in Strategy and Management. Recurrent topics in Dirk Simons's work include Corporate Taxation and Avoidance (20 papers), Corporate Finance and Governance (13 papers) and Auditing, Earnings Management, Governance (8 papers). Dirk Simons is often cited by papers focused on Corporate Taxation and Avoidance (20 papers), Corporate Finance and Governance (13 papers) and Auditing, Earnings Management, Governance (8 papers). Dirk Simons collaborates with scholars based in Germany, Austria and United States. Dirk Simons's co-authors include Dirk Biskup, Rainer Niemann, Hermann Jahnke, Barbara E. Weißenberger, Johannes Voget, Caren Sureth-Sloane, Ulrich Schreiber, Jannis Bischof, Joseph B. Kadane and Klaus Ruhnke and has published in prestigious journals such as European Journal of Operational Research, The Accounting Review and Computers & Operations Research.

In The Last Decade

Dirk Simons

37 papers receiving 237 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Dirk Simons Germany	9	131	91	63	60	59	48	264
Sumathi Kumaraswamy Bahrain	10	75 0.6×	53 0.6×	25 0.4×	139 2.3×	90 1.5×	26	289
Jean X. Zhang United States	10	171 1.3×	102 1.1×	6 0.1×	50 0.8×	35 0.6×	22	266
Krishna Srinivasan United States	8	43 0.3×	104 1.1×	56 0.9×	32 0.5×	104 1.8×	19	317
Dirk Otto Beerbaum Finland	8	59 0.5×	26 0.3×	15 0.2×	68 1.1×	36 0.6×	52	203
T. Martikainen Finland	9	41 0.3×	36 0.4×	119 1.9×	125 2.1×	106 1.8×	32	332
Bala G. Dharan United States	9	258 2.0×	76 0.8×	22 0.3×	15 0.3×	92 1.6×	21	361
Feiqi Huang United States	6	103 0.8×	14 0.2×	148 2.3×	164 2.7×	30 0.5×	14	311
Robert A. Nehmer United States	7	146 1.1×	15 0.2×	19 0.3×	254 4.2×	37 0.6×	18	364
Daniel Broby United Kingdom	7	48 0.4×	93 1.0×	5 0.1×	105 1.8×	28 0.5×	36	240
Olajide Soji Osundare United States	8	20 0.2×	20 0.2×	18 0.3×	44 0.7×	29 0.5×	32	169

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-authorship network of co-authors of Dirk Simons

This figure shows the co-authorship network connecting the top 25 collaborators of Dirk Simons. A scholar is included among the top collaborators of Dirk Simons based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Dirk Simons. Dirk Simons is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Bischof, Jannis, et al.. (2024). The German Business Panel: Firm-Level Data for Accounting and Taxation Research. European Accounting Review. 34(4). 1499–1527. 1 indexed citations

Bischof, Jannis, et al.. (2024). GBP-Monitor Q2/2024: Bei der Auswahl von Geschäftspartnern spielen Nachhaltigkeitsfaktoren eine untergeordnete Rolle. 4. 1–5.

Niemann, Rainer, et al.. (2024). Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?. Journal of Accounting and Public Policy. 49. 107278–107278.

Ruhnke, Klaus, et al.. (2022). Rechnungslegung nach IFRS und HGB. Schäffer-Poeschel eBooks.

Bischof, Jannis, et al.. (2022). Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise. Controlling & Management Review. 66(7). 54–59. 1 indexed citations

Simons, Dirk, et al.. (2016). Discretionary Aggregation. The Accounting Review. 92(1). 73–91. 13 indexed citations

Niemann, Rainer, et al.. (2016). Tax-induced distortions of effort and compensation in a principal-agent setting. Journal of International Accounting Auditing and Taxation. 27. 26–39. 6 indexed citations

Simons, Dirk, et al.. (2016). A Carrot Without a Stick - Whistleblowing Rewards Under the Dodd-Frank Act. SSRN Electronic Journal. 1 indexed citations

Simons, Dirk, et al.. (2013). Le devenir des arrêts du tabagisme initiés pendant la grossesse. Étude sur un échantillon de 35 femmes. Sages-Femmes. 12(3). 99–104. 1 indexed citations

10.

Niemann, Rainer, et al.. (2012). Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*. Contemporary Accounting Research. 29(4). 1060–1086. 24 indexed citations

11.

Simons, Dirk. (2011). Low balling and learning effects. 3 indexed citations

12.

Wagenhofer, Alfred, Alexander Bassen, Werner Brandt, et al.. (2010). Controlling und Corporate Governance-Anforderungen. 2 indexed citations

13.

Simons, Dirk & Barbara E. Weißenberger. (2009). "Different costs for different purposes" vs. "one version of the truth"? Zur Konvergenz von externer und interner Rechnungslegung im deutschsprachigen Raum (Teil 2). WiSt - Wirtschaftswissenschaftliches Studium. 38(9). 446–451. 1 indexed citations

14.

Jahnke, Hermann & Dirk Simons. (2008). A Rational for the Payback Criterion: An Application of Almost Stochastic Dominance to Capital Budgeting. SSRN Electronic Journal.

15.

Simons, Dirk, et al.. (2008). The Value of Negotiating Cost-Based Transfer Prices. SSRN Electronic Journal. 1 indexed citations

16.

Niemann, Rainer, et al.. (2007). Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions. SSRN Electronic Journal. 3 indexed citations

17.

Simons, Dirk. (2005). Internationalisierung von Rechnungslegung, Prüfung und Corporate Governance. Deutscher Universitätsverlag eBooks. 1 indexed citations

18.

Simons, Dirk, et al.. (2003). Impacts of Revenue Sharing, Profit Sharing, and Transfer Pricing on Quality-Improving Investments. SSRN Electronic Journal. 1 indexed citations

19.

Biskup, Dirk, Dirk Simons, & Hermann Jahnke. (2003). The effect of capital lockup and customer trade credits on the optimal lot size—a confirmation of the EPQ. Computers & Operations Research. 30(10). 1509–1524. 26 indexed citations

20.

Biskup, Dirk & Dirk Simons. (1999). . IIE Transactions. 31(9). 899–908. 1 indexed citations

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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