Sebahattin Demirkan portrait

Sebahattin Demirkan, PhD

Visiting Associate Professor
Academic AreaAccounting
Areas of InterestFinance, Management & Organization

Dr. Demirkan earned his Ph.D. in Accounting/Management Science at Jindal School of Management of the University of Texas at Dallas where he got his MS in Accounting, MSA Supply Chain and MBA degrees. His research interests are in the areas of financial accounting, capital markets, auditing, corporate governance, strategic alliances, taxation, CSR, and data analytics. He has published many articles in several academic journals such as Contemporary Accounting Research, Journal of Management. He taught at Johns Hopkins, Manhattan College, University of Maryland-College Park, George Washington, Northeastern, SUNY Binghamton, Bentley, ISCTE-IUL, Suffolk, HULT International, Morgan State, Bilkent, and Koc Universities. He is actively involved in non-profit organizations and member of the American Accounting Association.


  • PhD, Accounting, University of Texas at Dallas, Jindal School of Management
  • MBA, University of Texas at Dallas, Jindal School of Management
  • MAS,Supply Chain, University of Texas at Dallas, Jindal School of Management
  • MS, Accounting & Information Management, University of Texas at Dallas, Jindal School of Management
  • BSBA, Economics/Management, Bogazici University, Istanbul


Selected publications

  • CEO Overconfidence, Corporate Social Responsibility and Cost of Equity Capital (with C-Y Tseng), 2021, Journal of Contemporary Accounting and Economics
  • 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 Policy, 2018, 37(3):241-253
  • Audit pricing for strategic alliances: An incomplete contract perspective (with Zhou, N.), Contemporary Accounting Research, 2016, 33(4):1625-1647
  • 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
  • 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
  • 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

Working papers

  • The impact of CEO Overconfidence on firm performance: A Firm’s life cycle perspective (with T Toksoz & B Mishra), Journal of Business Finance and Accounting
  • Insider trades based on CEO overconfidence (with R Felix & V Muslu), The Accounting Review
  • Busy Directors and Strategic Alliances: The Role of Board Capital in Mitigating Task Complexity (with R Felix and N Zhou), Academy of Management Journal



  • Accounting and Financial Reporting
  • Advanced Financial Accounting


  • Cost Accounting
  • Financial Statement Analysis
  • Accounting Information Systems

Honors and distinctions

  • Asian Accounting Review (Editorial Board Member)

Impact and engagement


  • Advisor to startup companies