Jap Efendi

University of Texas at Arlington

Assistant Professor

415 S West St Apt no 205

Arlington, TX 76019

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 4,394

SSRN RANKINGS

Top 4,394

in Total Papers Downloads

7,493

CITATIONS
Rank 3,798

SSRN RANKINGS

Top 3,798

in Total Papers Citations

143

Scholarly Papers (10)

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

Number of pages: 62 Posted: 06 May 2005
University of Texas at Arlington, Tuck School of Business at Dartmouth and Texas A&M University - Mays Business School
Downloads 3,963 (1,586)
Citation 116

Abstract:

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
University of Texas at Arlington, Tuck School of Business at Dartmouth and Texas A&M University - Mays Business School

Abstract:

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
University of Texas at Arlington, Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 765 (22,635)
Citation 15

Abstract:

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, Murray State University - Accounting Department and University of Nevada, Reno
Downloads 652 (28,255)
Citation 3

Abstract:

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
University of Texas at Arlington, University of Dallas and Murray State University - Accounting Department
Downloads 644 (29,005)
Citation 4

Abstract:

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
University of Texas at Arlington, Towson University and University of Texas at Arlington - Department of Accounting
Downloads 411 (48,610)
Citation 2

Abstract:

XBRL, Information Content, Emerging Technology

6.

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
University of Texas at Arlington, University of Texas at Dallas, Penn State Great Valley and Texas A&M University - Mays Business School
Downloads 316 (68,095)
Citation 1

Abstract:

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

7.

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 Texas A&M University - Mays Business School
Downloads 226 (93,727)
Citation 2

Abstract:

short selling, restatements, financial analysis, arbitrage

8.

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

Academy of Marketing Studies Journal, 2012
Number of pages: 33 Posted: 20 Jul 2012
University of Texas at Arlington, Texas A&M University - Department of Accounting, Texas A&M University-Corpus Christi and Murray State University - Accounting Department
Downloads 189 (103,158)

Abstract:

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

9.

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 Waterloo - School of Accounting and Finance

Abstract:

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

10.

Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program

Abacus, Vol. 52, Issue 2, pp. 259-285, 2016
Number of pages: 27 Posted: 14 Jun 2016
University of Texas at Arlington, Towson University and University of Texas at Arlington - Department of Accounting
Downloads 0 (536,683)

Abstract:

Financial reporting technology, Information content, Information value, Standard Business Reporting, XBRL