George T. Tsakumis

University of Delaware - Alfred Lerner College of Business and Economics

419 Purnell Hall

Newark, DE 19716

United States

SCHOLARLY PAPERS

8

DOWNLOADS
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CITATIONS
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Top 18,023

in Total Papers Citations

18

Scholarly Papers (8)

1.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Christopher P. Agoglia, Timothy Doupnik and George T. Tsakumis
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,112 (2,091)
Citation 13

Abstract:

standard precision, rules-based standards, principles-based standards, audit committee, corporate governance, International Financial Reporting Standards (IFRS)

2.

The Effect of Fraud Assessment Documentation Structure on Auditors' Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience

Number of pages: 35 Posted: 22 Aug 2006
Christopher P. Agoglia, Cathy Beaudoin and George T. Tsakumis
University of Massachusetts at Amherst, University of Vermont and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 624 (31,072)
Citation 1

Abstract:

review process, control environment, fraud assessment, control weakness, audit documentation, task-specific experience

3.

Can Corporate Social Responsibility Counteract Personal Incentives to Manage Earnings?: Examining Mechanisms that Influence Managers’ Discretionary Accrual Decisions

Number of pages: 35 Posted: 21 Oct 2009 Last Revised: 27 Sep 2013
Cathy Beaudoin, Christopher P. Agoglia and George T. Tsakumis
University of Vermont, University of Massachusetts at Amherst and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 428 (46,035)

Abstract:

corporate social responsibility, corporate governance, earnings management, discretionary accruals, personal incentives

4.

The Impact of CFOs’ Incentives and Earnings Management Ethics on Their Financial Reporting Decisions: The Mediating Role of Moral Disengagement

Journal of Business Ethics, Forthcoming
Number of pages: 39 Posted: 18 Oct 2012 Last Revised: 13 Feb 2014
Cathy Beaudoin, Anna Cianci and George T. Tsakumis
University of Vermont, Wake Forest University and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 362 (56,525)

Abstract:

earnings management, incentives, moral disengagement, dispositional ethicalness, ethics

5.

How Government Spending Impacts Tax Compliance

Number of pages: 43 Posted: 09 Sep 2015
Diana Falsetta, Jennifer Kahle Schafer and George T. Tsakumis
University of Miami - Department of Accounting, Kennesaw State University - Michael J. Coles College of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 125 (185,629)

Abstract:

tax compliance, goal congruency

6.

The Influence of Culture on Accountants' Application of Financial Reporting Rules

Abacus, Vol. 43, No. 1, pp. 27-48, March 2007
Number of pages: 22 Posted: 29 Jan 2007
George T. Tsakumis
University of Delaware - Alfred Lerner College of Business and Economics
Downloads 22 (427,884)
Citation 4

Abstract:

7.

The Impact of Competing Goals, Experience, and Litigation Consciousness on Auditors' Judgments

International Journal of Auditing, Vol. 13, No. 3, pp. 223-236, November 2009
Number of pages: 14 Posted: 08 Oct 2009
Stephen Kwaku Asare, Anna M. Cianci and George T. Tsakumis
University of Florida - Fisher School of Accounting, Drexel University - Department of Accounting and Tax and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3 (521,345)

Abstract:

8.

The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals

Posted: 04 Feb 2011 Last Revised: 16 Jun 2011
Cathy Beaudoin, Li Dang, Qiaoling Fang and George T. Tsakumis
University of Vermont, California State Polytechnic University, San Luis Obispo, Ocean University of China and University of Delaware - Alfred Lerner College of Business and Economics

Abstract:

earnings management, culturally-based management style, China