Publikationen:

• Thies, Simon: How Does the IASB Rationalize IFRS Standard-Setting Decisions and Construct Legitimacy? An Analysis of the Bases for Conclusions. In: Accounting in Europe (2025). doi:10.1080/17449480.2025.2504349DetailsBIB Download
• Dietzel, Friederike; Thies, Simon: Die Erstanwendung von IFRS 17– Eine empirische Analyse europäischer Versicherungsunternehmen. In: KoR: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, Jg.25 (2025), Nr. 3, S. 89-97. DetailsBIB Download
• Dietzel, Friederike; Gautier, Daniel; Kasperzak, Rainer; Thies, Simon: Klimarisiken in der Finanzberichterstattung deutscher Unternehmen – Eine empirische Auswertung des Status quo. In: KoR: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, Jg.24 (2024), Nr. 5, S. 185-194. DetailsBIB Download
• Thies, Simon; Kureljusic, Marko; Karger, Erik; Krämer, Thilo: Blockchain-Based Triple-Entry Accounting: A Systematic Literature Review and Future Research Agenda. In: Journal of Information Systems, Jg.37 (2023), Nr. 3, S. 101-118. doi:10.2308/ISYS-2022-029DetailsBIB Download
• Kasperzak, Rainer; Kureljusic, Marko; Reisch, Lucas; Thies, Simon: Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol. In: Sustainability, Jg.15 (2023), Nr. 2: 994. doi:10.3390/su15020994DetailsBIB Download

Gutachtertätigkeiten:

Journal of Information Systems

International Journal of Accounting Information Systems

Climate Policy

Junior Management Science

Vorträge:

• Thies, Simon: Influencing the IASB: A Systematic Review of the Literature on IFRS Lobbying. 19th EUFIN - The Conference of Accounting in Europe, 30.08.2024, Bologna, Italy.
• Thies, Simon: Direct contacts between IASB members and the IASB's stakeholders: An explorative analysis. 11th International Conference of the Journal of International Accounting Research (JIAR), 21.06.2024, Taipei, Taiwan.
• Thies, Simon: Direct contacts between IASB members and the IASB's stakeholders: An explorative analysis. 46th Annual Congress of the European Accounting Association (EAA), 16.05.2024, Bucharest, Romania.
• Thies, Simon: How does the IASB rationalize its decisions? A content analysis of the Bases for Conclusions. International Accounting Section Midyear Meeting, 27.01.2024, Atlanta, GA, USA.
• Thies, Simon: What Influences the IFRS? A Content Analysis of the IASB's Bases for Conclusions. 18th Workshop on European Financial Reporting (EUFIN), 01.09.2023, Piraeus, Greece.
• Thies, Simon: Triple-Entry Accounting: A Systematic Literature Review and Future Research Agenda. 2nd International Conference of the Journal of Information Systems, 02.09.2022, Duisburg.