Sebahattin Demirkan

Sebahattin Demirkan, Ph.D, is an associate professor within the Accounting Area in the Costello College of Business at George Mason University.

Research Interests

• Financial Accounting and disclosures
• Corporate Governance
• Technology applied to Accounting
• Strategic Management
• Auditing
• Taxation

Education

• PhD - Accounting/Management Science, The University of Texas at Dallas, Jindal School of Management
• MBA, The University of Texas at Dallas, Jindal School of Management
• Master of Administrative Sciences, The University of Texas at Dallas, Jindal School of Management
• MS in Accounting & Information Management, The University of Texas at Dallas, Jindal School of Management
• BA/BS Economics and Administrative Sciences, Bogazici University, Istanbul

Research and Awards

Financial Times Top 50 Journals

• Audit pricing for strategic alliances: An incomplete contract perspective (with N Zhou), Contemporary Accounting Research, 2016, 33(4):1625-1647.  
• Exploring the role of network characteristics, knowledge quality and inertia on the evolution of scientific networks (with I Demirkan & D Deeds) Journal of Management, 2013, 39(6): 1462-1489.
• Network characteristics and patenting in biotechnology: 1990-2006 (with I Demirkan), Journal of Management, 2012, 38(6): 1892-1927.   

Other Peer Reviewed Journals

• CEO and Ecosystem Management for Performance (with I Demirkan & T Kiessling), IEEE Transactions on Engineering Management, Forthcoming
• The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?  (w/ D Wood et al.) Issues in Accounting Education, 2023.
• Financial Performance of Large Nonprofit Health Systems in Post-COVID-19 Era: Evidence and Policy Implications (w/G Bai & Christopher Whaley), Health Affairs, 2023
• Trustee compensation and hospital charity provisions: Implications for policy makers and markets (w/ G Bai, G Andersen & H Zare ), Health Affairs, 2023
• Joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital (w/ C-Y Tseng), Journal of Contemporary Accounting and Economics, 2021, 17(1):1-18  
• Internal Change Mechanism of Integrated Reporting: A Field Study (A Akbas, A Coskun, & O Karamustafa), Sustainability, 2021, 13 (23):13327 
• Blockchain technology in the future of business cyber security and accounting, Journal of Management Analytics, 2020, 7(2), 189-208.
• Strategic Decision Making of Top Management: Earnings Management and Corporate Acquisitions (w/ T Kiessling &I Demirkan), IEEE Transactions on Engineering Management, 2020, 99(1):1-13. 
• Overconfidence and Tax Avoidance: The role of CEO and CFO Interaction (with T-S Hsieh & Z Wang), Journal of Accounting and Public Policy, 2018, 37(3):241-253.  
• Differential Investors’ Response to Restatement Announcements: An Empirical Investigation (with H Platt), Journal of Economics and Financial Analysis, 2018, 2(3): 29-59.   
• Strategic role of consulting services on audit markets (with I Demirkan), Journal of Accounting and Finance, 2017, 17(3): 42-53.  
• The analysis of Market Orientation of High Technology Firms in the second Silicon Valley DFW Metroplex (with M Bradbury &T Dalgic) Journal of Marketing &Strategic Management, 2017.  
• Implications of strategic alliances for earning quality and capital market investors (with W Cready & I Demirkan), Journal of Business Research, 2014, 67(9): 1806-1816.   
• Re-Evaluating the Effectiveness of Auditing Standard No. 2: Longitudinal Analysis of Restatements and the Outcome of Auditor Litigation in Lawsuits Filed from 1996 to 2009 (with R Fuerman) Corporate Ownership and Control, 2014, 6(2): 300-319.   
• Auditor litigation: Evidence that revenue restatements are determinative (with R Fuerman), Research in Accounting Regulation, 2014, 26(2): 164-174.   
• Association between Istanbul Stock Exchange indices, macroeconomic indicators, and A type mutual funds: Granger causality tests from December 2005 to April 2012 (Y Demir & M Terzioglu), Journal of School of Business Administration, Istanbul University, 2013, 42(2): 235-253. 
• Comment on consultation paper, A framework for audit quality (with N Feng, N Mintchik, M Pevzner, & G Sierra), Current Issues in Auditing, 2013, 7(2): 11-22.  
• Discretionary accrual quality, cost of capital and diversification (with S Radhakrishnan & O Urcan) Journal of Accounting, Auditing and Finance, 2012, 27(4): 496-526.   
• Volume, opinion divergence and B/M anomaly, Journal of Knowledge Globalization, 2012.
• Explaining stock price volatility with terminal value estimates (with H Platt & M Platt), The Journal of Private Equity, 2011, 15(1): 16-25.   
• Does unemployment steer personal and corporate bankruptcies? (with H Platt & M Platt), Review of Business and   Economic Literature, 2011, 55(1): 52-72.    
• Free cash flow, enterprise value, and investor caution (with H Platt & M Platt), The Journal of Private Equity, 2010, 13(4): 42-50.    
• The contagion between corporate and personal bankruptcy (H Platt), Journal of Financial Transformation, 2010, 29(2): 115-122.  
• Strategic Alliances and Employment Contract Design: Effect of industry life cycle (with I Demirkan), Global Economics and Management Review, 2010, 15(1): 115-129.    
• Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals  (with H Platt), Accounting Research Journal, 2009, 22(2): 93-117. Emerald Excellence 
• Perilous Forecast: Implications on reliance on Terminal Value (with H Platt & M Platt), Corporate Finance Review, 2009, 14(3): 23-34.   

Peer Reviewed Book Chapters

• No one is safe: Bankruptcy Spreads throughout an Economy (with H Platt & M Platt) Financial Contagion: The Viral Threat to the Wealth of Nations, John Wiley & Sons, Inc., 2011. ISBN: 978-0470-92238-5