Sebahattin Demirkan, Ph.D.

Graduate Director

Associate Professor, Accounting, CIS & Law

Dr. Demirkan is a director of the O'Malley School of Business Honors Program and M.S. in Accounting. He earned his Ph.D. in Accounting at JSOM of the University of Texas at Dallas where he got his MS in Accounting, MSA Supply Chain, and MBA degrees. He worked at Koc Holding, a private venture capital firm and the University of California, Berkeley during and after his BA in Faculty of Economics&Administrative Sciences at Bogazici University, Istanbul. He is a member of the American Accounting Association and the American Finance Association.


  • Ph.D, Accounting/Management Science, JSOM, The University of Texas, Dallas (2007)
  • MBA, JSOM, The University of Texas, Dallas (2006)
  • MAS-Supply Chain, JSOM, The University of Texas, Dallas (2005)
  • MS-Accounting&Information Mgmnt, JSOM, The University of Texas, Dallas (2003)
  • BA, Economics and Administrative Sciences, Bogazici University, Istanbul (2000)

Courses Taught

Undergraduate Level Teaching

(University of Maryland; George Washington; SUNY Binghamton; Northeastern; Bentley; Suffolk; Morgan State; Koc; Bilkent; UT-Dallas)

  • Managerial Accounting, Cost Accounting, Capstone Accounting, Intermediate Accounting I & II, Financial Accounting and Reporting, Accounting Information Systems 

Graduate Level Teaching (Masters and Ph.D.)
(Johns Hopkins; University of Maryland; Loyola; Suffolk; Northeastern; Bentley; ISCTE-IUL; Bilkent; Morgan; HULT; UMGC)

  • Accounting for Business Decision Makers, Reading Cases in Financial Accounting,  Advanced Financial Accounting, Accounting and Financial Reporting,  Advanced International Accounting, Financial Decision Making, Capstone Accounting, Financial Statement Analysis, Intermediate Accounting I & II, Special Topics in Accounting, Managerial Accounting, Corporate Financial Reporting and Control, Financial Accounting Problems II, Financial Reports &Managerial Decisions 1&2, PhD Seminar – Research Methods in Accounting and Capital Markets, PhD Seminar- Accounting Theory & Practice
  • ACCG 604: Advanced Financial Accounting
  • ACCT 201: Principles of Accounting I
  • ACCT 202: Principles of Accounting II
  • ACCT 350: Accounting Information Systems
  • MBA 630: Accounting for Business Decision Making
  • MBAC 621: Reading/Cases in Financial Reporting
  • Research

    Empirical and Theoretical

    • Financial Accounting, Capital Markets, Auditing, and Taxation
    • Corporate Governance and Strategic Management
    • Corporate Social Responsibility, innovation, networks
    • Business Analytics, the blockchain, and big data
  • Publications and Scholarly Activities
    • Internal Change Mechanism of Integrated Reporting: A Field Study (A Akbas, A Coskun, & O Karamustafa), Sustainability, 2021, 13 (23):13327
    • CEO Overconfidence, Corporate Social Responsibility and Cost of Equity Capital (with C-Y Tseng), Journal of Contemporary Accounting and Economics, 2021, 17(1):1-18
    • Blockchain Technology in the Future of Business Cyber Security and Accounting (with Demirkan, I. & McGee, A.), Journal of Management Analytics, 2020, 13(2), 1-20.
    • Strategic Decision Making of Top Management: Earnings Management and Corporate Acquisitions (with Demirkan, I. & Kiessling, T.), IEEE Transactions on Engineering Management, 2020, 99(1):1-13.
    • Overconfidence and Tax Avoidance: The role of CEO and CFO Interaction (with Hsieh, T-S. & Wang, Z.), Journal of Accounting and Public Policy2018, 37(3):241-253.
    • Restatement Announcement and Investors’ size, (with Platt, H.), Journal of Economics and Financial Analysis, 2018, 2(3): 29-59.
    • The strategic role of consulting services on audit markets (Demirkan, I), 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 Bradbury, M. & Dalgic, T.)  Journal of Marketing and Strategic Management, 2017, 11, 77-95.
    • Audit pricing for strategic alliances: An incomplete contract perspective (with Zhou, N.), Contemporary Accounting Research, 2016, 33(4):1625-1647. (Financial Times top 50 Listed Journal) 
    • Implications of strategic alliances for earning quality and capital market investors (with Demirkan, I.), Journal of Business Research, 2014, 67(9): 1806-1816. 
    • The consequence of non-GAAP reporting on auditor: Restatements, revenue recognition and litigation (with Fuerman, S.), Research in Accounting Regulation, 2014, 26(2): 164-174. 
    • 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 Fuerman, S.) Corporate Ownership and Control, 2014, 6(2): 300-319.
    • Exploring the role of network characteristics, knowledge quality and inertia on the evolution of scientific networks (with Demirkan, I. & Deeds, D.), Journal of Management, 2013, 39(6): 1462-1489. (Financial Times top 50 Listed Journal)
    • Comment on consultation paper, A framework for audit quality (Feng, N.C. Mintchik, N, Pevzner, M. & Sierra, G.), Current Issues in Auditing, 2013, 7(2): 11-22. 
    • Association between Istanbul Stock Exchange indices, macroeconomic indicators, and A-type mutual funds: Granger causality tests from December 2005 to April 2012, Journal of School of Business Administration, Istanbul University (2013), 42(2): 235-253.
    • Discretionary accrual quality, cost of capital and diversification (with Radhakrishnan, S. & Urcan, O.) Journal of Accounting, Auditing, and Finance, 2012, 27(4): 496-526. 
    • Network characteristics and patenting in biotechnology: 1990-2006 (with Demirkan, I), Journal of Management, 2012, 38(6): 1892-1927. (Financial Times top 50 Listed Journal)
    • Volume, opinion divergence and book-to-market anomaly, Journal of Knowledge Globalization, 2012, 5(1): 29-45.
    • Does unemployment steer personal and corporate bankruptcies? (with Platt, H. & Platt M.), Review of Business and Economic Literature, 2011, 55(1): 52-72. 
    • Explaining stock price volatility with terminal value estimates (with Platt, H. & Platt M.), The Journal of Private Equity, 2011, 15(1): 16-25.
    • No one is safe: Bankruptcy Spreads throughout an Economy (with Platt, H. & Platt M.), Book Chapter, Financial Contagion: The Viral Threat to the Wealth of Nations, John Wiley & Sons, Inc., 2011. ISBN: 978-0-470-92238-5 (Book Chapter)
    • Free cash flow, enterprise value, and investor caution (with Platt, H. & Platt M.), The Journal of Private Equity, 2010, 13(4): 42-50. 
    • The contagion between corporate and personal bankruptcy (with Platt, H.),  Journal of Financial Transformation, 2010, 29(2): 115-122.
    • Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals (with Platt, H.), Accounting Research Journal, 2009, 22(2): 93-117. Winner of the Emerald Literati Highly Commended Award for Excellence, 2010.
    • Strategic Alliances and Employment Contract Design: Effect of industry life cycle(with Demirkan, I), Global Economics and Management Review, 2010, 15(1): 115-129
    • Perilous Forecast: Implications on reliance on Terminal Value (with Platt, H. & Platt M.), Corporate Finance Review, 2009, 14(3): 23-34.
  • Professional Experience and Memberships
    • Member of AAA (American Accounting Association) (2004- present)
    • Member of FARS (AAA Financial Accounting and Reporting Section) (2005-present)
    • Member of AFA (American Finance Association) (2005-present)
    • President of TSA, The University of Texas at Dallas (2004-2007)
  • Honors, Awards, and Grants
    • Distinguished Researcher Award from London Journals Press (UK), recognized as an Honorary Rosalind Member (ID#HG78095).
    • TUBITAK (1001 Research Grant $100K for 2 years), The effect of the audit firm and audit partner characteristics and earnings quality (2014-2016)
    • FARS Conference Doctoral Consortium Fellow, January 2007, San Antonio, TX.
    • The University of Texas at Dallas, Dean Excellence Scholarship and Honorary List (2002-2007)
    • Sabanci Foundation (VAKSA) and BUMED Excellence Scholarship (1995-2000)
  • Other
    • Wharton People Analytic Conference, March’17, University of Pennsylvania, Philadelphia, PA.
    • FDIC Annual Banking Conference, Aug’16, FDIC, Washington, DC.
    • Accounting Summer Camp, May’16, New York University, New York, NY.
    • Cherry Blossom Conference, May’16, George Washington University, Washington, DC.
    • Information, Markets and Organizations Conference, June’13, Harvard University, Cambridge, MA.
    • Corporate Accountability Conference, Jan’13, Harvard University/ JAE, Cambridge, MA.
    • KPMG’s IFRS Faculty Seminar, May’10, University of Connecticut, Storrs, CT.
    • Research Fellow, Ph.D. Seminar in Research Methodologies in Accounting and Capital Market Research, and Accounting Theory ISCTE Business School, Lisbon, Portugal (2009-201313).
    • Ernst & Young 2009 AAA New Faculty Consortium, Leesburg, VA.
    • Accounting Seminars, Harvard Business School and MIT, Cambridge, MA (2007-2013)
    • The Art&Craft of Discussion Leadership Certificate, May'2008, Harvard Business School, Cambridge, MA