George T. Tsakumis

University of Delaware - Alfred Lerner College of Business and Economics

419 Purnell Hall

Newark, DE 19716

United States

SCHOLARLY PAPERS

10

DOWNLOADS
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SSRN RANKINGS

Top 10,135

in Total Papers Downloads

5,810

SSRN CITATIONS
Rank 14,414

SSRN RANKINGS

Top 14,414

in Total Papers Citations

25

CROSSREF CITATIONS

56

Scholarly Papers (10)

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 3,976 (3,016)
Citation 16

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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 689 (46,226)
Citation 4

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

3.

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 527 (65,095)
Citation 6

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

4.

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 259 (145,473)

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tax compliance, goal congruency

5.

Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?

Number of pages: 33 Posted: 12 Jun 2017
University of Massachusetts at Amherst, University of Vermont, University of Massachusetts Amherst - Isenberg School of Management and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 211 (177,208)
Citation 1

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Corporate Social Responsibility, Earnings Management, Discretionary Accruals, Personal Incentives

6.

Trusting Behavior Following a Violation of Trust: The Immunization Effect of Control System Transparency

Number of pages: 53 Posted: 18 Aug 2017 Last Revised: 28 Jul 2019
Wake Forest University, Virginia Commonwealth University, Goizueta Business School and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 123 (278,623)
Citation 2

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control systems, cooperation, trust, transparency, immunization effect

7.

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 (613,611)
Citation 1
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8.

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 (755,499)
Citation 1
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9.

Paid For Looks When Others Are Looking: CEO Facial Traits, Compensation, and Corporate Visibility

Journal of Business Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3580448
Posted: 14 May 2020
Thomas Canace, Anna Cianci, Xiaotao Kelvin Liu and George T. Tsakumis
Wake Forest University, Wake Forest University, Northeastern University - Accounting Group and University of Delaware - Alfred Lerner College of Business and Economics

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Facial Traits; CEO Compensation; Corporate Visibility

10.

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

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earnings management, culturally-based management style, China