Sebahattin Demirkan, Ph.D.

Associate Professor, Accounting, CIS & Law

Dr. Demirkan is a tenured associate professor of Accounting.


  • 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 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