Jap Efendi

University of Texas at Arlington

Assistant Professor

415 S West St Apt no 205

Arlington, TX 76019

United States

  • University of Texas at Arlington

SCHOLARLY PAPERS

11

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9,155

TOTAL CITATIONS
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SSRN RANKINGS

Top 8,353

in Total Papers Citations

167

Scholarly Papers (11)

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1.

Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors

Downloads 4,464 ( 4,502)
Citation 112

Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors

Number of pages: 62 Posted: 06 May 2005
Jap Efendi, Anup Srivastava and Edward P. Swanson
University of Texas at Arlington, University of Calgary - Haskayne School of Business and Mays Business School, Texas A&M University
Downloads 4,464 (4,425)
Citation 112

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restatements, stock options, executive compensation, agency theory, overvalued equity

Why do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors

Journal of Financial Economics (JFE), Vol. 85, No. 3, pp. 667-708, September
Posted: 08 Apr 2007 Last Revised: 19 Feb 2008
Jap Efendi, Anup Srivastava and Edward P. Swanson
University of Texas at Arlington, University of Calgary - Haskayne School of Business and Mays Business School, Texas A&M University

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restatements, stock options, executive compensation, agency theory, overvalued equity

2.

Can Short Sellers Anticipate Accounting Restatements?

AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 41 Posted: 15 Sep 2004
Jap Efendi, Michael Kinney and Edward P. Swanson
University of Texas at Arlington, Texas A&M University - Department of Accounting and Mays Business School, Texas A&M University
Downloads 1,010 (45,500)
Citation 16

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restatements, short selling, short interest

3.

Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting

International Journal of Economics and Accounting, Vol. 2, No. 2: 173-189, 2011
Number of pages: 31 Posted: 30 Jul 2009 Last Revised: 26 Jul 2014
Jap Efendi, Murphy Smith and Jeffrey Wong
University of Texas at Arlington, Texas A&M University-Corpus Christi-Department of Accounting and University of Nevada, Reno
Downloads 896 (53,657)
Citation 4

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XBRL, Securities and Exchange Commission, IFRS, information technology

4.

Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals

Journal of Emerging Technologies in Accounting, Vol. 3, pp. 117-128, 2006
Number of pages: 12 Posted: 09 Feb 2007
Jap Efendi, Elizabeth V. Mulig and Murphy Smith
University of Texas at Arlington, University of Dallas and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 787 (63,997)
Citation 1

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accounting information systems, academic research, accounting publications

5.

Do XBRL Reports Have Incremental Information Content? – An Empirical Analysis

Number of pages: 36 Posted: 05 Sep 2010
Jap Efendi, Jin Dong Park and Chandra Subramaniam
University of Texas at Arlington, Towson University and California State University, Northridge - David Nazarian College of Business and Economics
Downloads 628 (85,497)
Citation 8

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XBRL, Information Content, Emerging Technology

6.

Marketing Supply Chain Using B2B Buy-Side E-Commerce Systems: Does Adoption Impact Financial Performance?

Academy of Marketing Studies Journal, 2012, Mays Business School Research Paper No. 2113680
Number of pages: 33 Posted: 20 Jul 2012
Jap Efendi, Michael Kinney, Katherine Taken Smith and Murphy Smith
University of Texas at Arlington, Texas A&M University - Department of Accounting, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 527 (106,663)

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Supply chain, marketing, B2B, e-commerce, operating performance

7.

Executive Turnover Following Option Backdating Allegations

The Accounting Review (January 2013): 75-105.
Number of pages: 52 Posted: 01 Sep 2010 Last Revised: 30 May 2014
Jap Efendi, Rebecca Files, Bo Ouyang and Edward P. Swanson
University of Texas at Arlington, Baylor University, Pennsylvania State University Great Valley and Mays Business School, Texas A&M University
Downloads 433 (134,921)
Citation 3

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Stock Option Compensation, Option Backdating, Executive Turnover, Corporate Governance

8.

Short Seller Trading in Companies with a Severe Accounting Irregularity

Number of pages: 39 Posted: 24 Nov 2009
Jap Efendi and Edward P. Swanson
University of Texas at Arlington and Mays Business School, Texas A&M University
Downloads 381 (156,154)
Citation 15

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short selling, restatements, financial analysis, arbitrage

9.

Executive Turnover Following Option Backdating Allegations

Number of pages: 54 Posted: 10 Jun 2011
Jap Efendi, Rebecca Files, Bo Ouyang and Edward P. Swanson
University of Texas at Arlington, Baylor University, Pennsylvania State University Great Valley and Mays Business School, Texas A&M University
Downloads 29 (923,914)
Citation 8

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10.

The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology

Journal of Information Systems (2018) 32 (2): 25–46. https://doi.org/10.2308/isys-51685
Posted: 11 Feb 2022
J. Efrim Boritz, Jap Efendi and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Texas at Arlington and University of Hawaii, Manoa

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voluntary adoption of innovative financial reporting technologies, financial reporting (FR) competencies, information technology (IT) competencies, upper echelons theory, characteristics of executives, eXtensible Business Reporting Language (XBRL)

11.

Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting

Journal of Information Systems, Forthcoming, CAAA Annual Conference 2013
Posted: 15 Jan 2013 Last Revised: 02 Jan 2017
J. Efrim Boritz, Jap Efendi and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Texas at Arlington and University of Hawaii, Manoa

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voluntary disclosure, Extended Business Reporting Language (XBRL), Information Systems competency, Financial Reporting competency