Prof. Dr. Dirk Simons
Chair of Accounting
Credit: Jula Jacob
Main fields of research
- International Accounting
- Theory of Accounting and Auditing
- Corporate Disclosure
- New Institutional Economics
Curriculum vitae
| 1996 | Diploma in Business Administration, University of Bielefeld |
| 2001 | Doctorate: Cost and Benefit of Stock Option Programs |
| 2003–2004 | Departmental representation at the University of Magdeburg |
| 2004 | Habilitation: Internationalization of Accounting, Auditing and Corporate Governance |
| Since 2004 | Professor at the University of Mannheim |
| 2015–2021 | Vice Rector, Strategy, Reporting & International Affairs |
| Since 2024 | Member of the Review Board in Economics of the German Research Foundation |
Selected memberships
- American Accounting Association (AAA)
- European Accounting Association (EAA)
- German Academic Association for Business Research (VHB)
- Schmalenbach Gesellschaft für Betriebswirtschaft e. V. (SG), Commitee for Transfer Pricing (AK Verrechnungspreise) and Member of the Board of the Committee for Accounting for Financing (AK Finanzierungsrechnung)
- Committee for Corporate Accounting (Ausschuss Unternehmensrechnung) and Committee for the Theory of the Firm (Ausschuss Unternehmenstheorie) of the Verein für Socialpolitik
Prizes, awards, honors
- Schmalenbach Award by the Schmalenbachgesellschaft (2002)
- VHB Best Paper Award (2012)
Selected editorial activities
- Business Research (BuR) – Editorial board member
- OR Spectrum Advisory Board Member
Selected publications
- Martini, J. T., Niemann, R., Simons, D. and Voeller, D. (2025). Incentive effects of tax transparency: Does country-by-country reporting call for arbitration? Journal of Accounting and Public Policy, 49, 1–28.
- Bischof, J., Doerrenberg, P., Rostam-Afschar, D., Simons, D. and Voget, J. (2024). The German Business Panel: Firm-level data for accounting and taxation research. European Accounting Review, 1–29.
- Franke, B. and Simons, D. (2023). Enforcement and disclosure. Journal of Accounting and Public Policy, 42, 1–18.
- Ruhnke, K., Sievers, S. and Simons, D. (2023). Rechnungslegung nach IFRS und HGB : Lehrbuch zur Theorie und Praxis der Unternehmenspublizität mit Beispielen und Übungen. Stuttgart: Schäffer-Poeschel.
- Schreiber, S. and Simons, D. (2023). IFRS 2 – Anteilsbasierte Vergütung (Share-based payment). In Rechnungslegung nach IFRS : Kommentar auf der Grundlage des deutschen Bilanzrechts (S. 1–104). Stuttgart: Schäffer-Poeschel.
- Bischof, J., Dörrenberg, P., Rostam-Afschar, D., Simon, T., Simons, D. and Voget, J. (2022). GBP-Monitor: Einschätzungen und Erwartungen deutscher Unternehmer angesichts des Regierungswechsels. Schmalenbach Impulse, 2, 1–3.
- Bischof, J., Dörrenberg, P., Rostam-Afschar, D., Simon, T., Simons, D. and Voget, J. (2022). GBP-Monitor: Kostendruck steigt – 86% der Einzelhändler planen weitere Preiserhöhungen. Schmalenbach Impulse, 2, 1–3.
- Bischof, J., Karlsson, C., Rostam-Afschar, D., Simon, T. and Simons, D. (2022). Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise. Controlling & Management Review, 66, 54–59.