Theophanis C. Stratopoulos

University of Waterloo - School of Accounting and Finance

PwC Chair Associate Professor

200 University Avenue West

Waterloo, Ontario N2L 3G1 N2L 3G1

Canada

SCHOLARLY PAPERS

35

DOWNLOADS
Rank 4,320

SSRN RANKINGS

Top 4,320

in Total Papers Downloads

11,646

SSRN CITATIONS
Rank 29,573

SSRN RANKINGS

Top 29,573

in Total Papers Citations

20

CROSSREF CITATIONS

10

Ideas:
“  My research focus is on financial performance and competitive implications of IT-enabled business strategies and emerging technologies. Currently, I am working on research projects related to emerging technology adoption (e.g., blockchain), informativeness of covid-19 related firm disclosures, as well as role of industry on IT business value and budgets. In parallel, I have been developing material (i.e., teaching notes for data analytics classes, monographs for teaching emerging technologies, as well as case on audit and tax analytics) for the data analytics and technology curriculum at the School of Accounting and Finance - Waterloo.  ”

Scholarly Papers (35)

1.

Big Data Analytics: Opportunity or Threat for the Accounting Profession?

Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big Data Analytics: Opportunity or Threat for the Accounting Profession? Journal of Information Systems, 31(3), 63–79. https://doi.org/10.2308/isys-51805
Number of pages: 40 Posted: 15 Sep 2016 Last Revised: 29 Mar 2021
Greg Richins, Andrea Stapleton, Theophanis C. Stratopoulos and Christopher Wong
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 2,572 (6,342)
Citation 16

Abstract:

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big data, data analytics, job automation, managerial accounting, financial accounting, auditing

2.

Basic Audit Data Analytics with R

Number of pages: 142 Posted: 22 Mar 2018 Last Revised: 19 May 2018
Theophanis C. Stratopoulos and Gregory Sheilds
University of Waterloo - School of Accounting and Finance and Independent
Downloads 1,760 (11,746)

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Audit, Data Analytics, R

3.
Downloads 1,184 ( 21,692)

Introduction to Blockchain with R

Number of pages: 31 Posted: 18 Jun 2018 Last Revised: 06 May 2020
Theophanis C. Stratopoulos and Jesus Calderon
University of Waterloo - School of Accounting and Finance and Gravito
Downloads 697 (45,015)
Citation 1

Abstract:

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Blockchain, R

Introduction to Blockchain for Accounting Students

Number of pages: 108 Posted: 06 Jun 2019 Last Revised: 20 Aug 2020
Theophanis C. Stratopoulos and Jesus Calderon
University of Waterloo - School of Accounting and Finance and Gravito
Downloads 487 (71,327)
Citation 2

Abstract:

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blockchain, R, techology adoption, accounting

4.

Blockchain Technology Adoption

Stratopoulos, T. C., Victor Xiaoqi Wang, & Ye, H. (Jonathan). (2021). Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption. Accounting Horizons, forthcoming.
Number of pages: 46 Posted: 15 Jun 2018 Last Revised: 06 Apr 2021
Theophanis C. Stratopoulos, Victor X. Wang and Jonathan Ye
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and affiliation not provided to SSRN
Downloads 1,155 (22,485)
Citation 6

Abstract:

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blockchain, technology adoption, corporate disclosures, revealed expectations

5.

Audit Data Analytics Use: An Exploratory Analysis

Number of pages: 28 Posted: 01 Dec 2016 Last Revised: 19 Dec 2016
Clark Hampton and Theophanis C. Stratopoulos
University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 853 (34,683)
Citation 1

Abstract:

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Audit Data Analytics (ADA), ADA Use, Client Expectations, Audit Opinion Confidence, Litigation Risk, Survey Based Research

6.

A First Year Data Analytics Course for Accounting Students

Number of pages: 210 Posted: 25 Jun 2020 Last Revised: 25 Feb 2021
Theophanis C. Stratopoulos and Nancy Vanden Bosch
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 650 (50,264)

Abstract:

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accounting analytics, spreadsheets, pivot tables, vlookup, descriptivestatistics, visualization, R, interactive dashboards, ethics

7.

Accounting and Finance Applications for Introduction to Statistics with R

Number of pages: 132 Posted: 11 Jun 2018
Theophanis C. Stratopoulos and Duane B. Kennedy
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 639 (51,194)

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Data Analytics, Financial Accounting, Managerial Accounting, Finance, Statistics, R

8.

A Framework for Predicting Emerging Technology Adoption

Number of pages: 15 Posted: 29 Nov 2015 Last Revised: 28 Mar 2018
Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance
Downloads 474 (74,449)
Citation 5

Abstract:

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Technology adoption, competitive advantage, duration, RBV, hype cycle, ERP, cloud computing

9.

Business Value of Information Technology - A Data Analytics Approach

Number of pages: 382 Posted: 14 Jun 2018
Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance
Downloads 465 (76,297)
Citation 1

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IT business value, IT strategy, data analytics, databases, ERP, IT budgets, IT governance, capital budgeting analysis

10.

Does Information Technology Reputation Affect Bank Loan Terms?

Kim, J.-B., Song, B. Y., & Stratopoulos, T. C. (2018). Does Information Technology Reputation Affect Bank Loan Terms? The Accounting Review, 93(3), 185–211. https://doi.org/10.2308/accr-51927
Number of pages: 36 Posted: 14 Jan 2014 Last Revised: 29 Mar 2021
Jeong-Bon Kim, Byron Song and Theophanis C. Stratopoulos
City University of Hong Kong, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and University of Waterloo - School of Accounting and Finance
Downloads 309 (121,357)
Citation 4

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Information technology (IT), IT capability reputation, bank loans, loan spread, collateral, debt covenant, syndicate structure

11.

Mapping IT Spending Across Industry Classifications: An Open Source Dataset

Number of pages: 34 Posted: 21 Nov 2017
Duane B. Kennedy and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 281 (134,154)
Citation 2

Abstract:

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IT Spending, Industry, Industry Classification

12.

Financial Reports Based Proxies for Bargaining Power of Buyers and Sellers

2015 Academy of Management Annual Meeting, Vancouver, Canada, August 2015
Number of pages: 31 Posted: 27 Aug 2015 Last Revised: 04 Feb 2016
Clark Hampton and Theophanis C. Stratopoulos
University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 191 (194,695)
Citation 2

Abstract:

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competition, bargaining power, buyers, suppliers, profits, financial reports, text mining

13.

Outsourcing: An IT-Capable Firm's Perspective

Number of pages: 46 Posted: 25 Apr 2008 Last Revised: 05 May 2008
Theophanis C. Stratopoulos and Mihir A. Parikh
University of Waterloo - School of Accounting and Finance and University of Central Florida - Department of Management Information Systems
Downloads 163 (223,357)

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IT Outsourcing, IT capability, Business Value of IT, competitive advantage, relational theory, transaction cost economics, reciprocal-learning alliances

14.

IT Innovation Persistence and Financial Performance

(CAAA) 2008 Annual Conference Paper
Number of pages: 28 Posted: 15 Jan 2008
Jee-Hae Lim and Theophanis C. Stratopoulos
University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance
Downloads 150 (239,350)

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IT Innovation Capability, Firm Performance, Competitive Advantage

15.

Empirical Evidence on the Sustainability of the IT Innovation Capability

Number of pages: 38 Posted: 04 Mar 2008 Last Revised: 16 Jul 2014
Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 121 (282,732)

Abstract:

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IT innovation, Absorptive Capacity, Persistence, Dynamic Random Effect Probit Model

16.

IT Innovation Persistence: An Oxymoron?

Stratopoulos, T. C., & Lim, J.-H. (2010). IT innovation persistence: An oxymoron? Communications of the ACM, 53(5), 142–146. https://doi.org/10.1145/1735223.1735258
Number of pages: 10 Posted: 22 Jul 2008 Last Revised: 06 Apr 2021
Theophanis C. Stratopoulos and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance and University of Hawaii, Manoa
Downloads 102 (318,292)

Abstract:

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IT innovation capability, IT Innovation strategy, sustainability

17.

The Impact of Senior IT Executives on IT Capability

CAAA Annual Conference 2012
Number of pages: 40 Posted: 11 Jan 2012
Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 100 (322,463)

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CIO, IT capability, Sustainable IT capability, Business Value of IT, Structural Power

18.

Senior Executives, IT Reputation Building & Implications for Market Valuation

CAAA Annual Conference 2013
Number of pages: 37 Posted: 15 Jan 2013
Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 98 (326,650)

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IT reputation, Tobin’s Q, CEO, IT executives, expert power, structural power

19.

An Introduction to the Standard Data Analytics Process for Accounting Students

Number of pages: 34 Posted: 27 Jan 2020
Theophanis C. Stratopoulos and Dan Rogozynski
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 97 (328,801)

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Data Analytics, CRISP-DM, R, tax

20.

Sustainability of a Firm's Reputation for IT Capability: The Role of Senior IT Executives

Lim, J.-H., Stratopoulos, T. C., & Wirjanto, T. S. (2013). Sustainability of a Firm’s Reputation for Information Technology Capability: The Role of Senior IT Executives. Journal of Management Information Systems, 30(1), 57–96.
Number of pages: 46 Posted: 11 Feb 2013 Last Revised: 06 Apr 2021
Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 96 (330,922)
Citation 3

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IT capability reputation, IT executives, IT strategic leadership, structural power, institutional theory, external legitimacy, internal legitimacy, reciprocity

21.

Persistent Profits & Transitory Losses: Role of IT Innovation Capability

CAAA Annual Conference 2010
Number of pages: 41 Posted: 10 Jan 2010 Last Revised: 31 May 2010
Changling Chen, Jee-Hae Lim and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance, University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance
Downloads 75 (384,185)

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IT innovation capability, dynamic capabilities, earnings persistence, sustained value creation, recession

22.

Uncertainty and the Decision to Manage Earnings

CAAA Annual Conference 2009 Paper
Number of pages: 28 Posted: 16 Jan 2009 Last Revised: 07 Sep 2010
Theophanis C. Stratopoulos and Thomas W. Vance
University of Waterloo - School of Accounting and Finance and Colorado State University, Fort Collins - Department of Accounting
Downloads 58 (439,102)

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Earnings management, earnings forecast, accounting information systems

23.

Exercising Due Diligence in Studies of Duration of Competitive Advantage Due to Emerging Technology Adoption

Stratopoulos, T. C. (2017). Exercising Due Diligence in Studies of Duration of Competitive Advantage Due to Emerging Technology Adoption. Journal of Emerging Technologies in Accounting, 14(1), 27–35. https://doi.org/10.2308/jeta-51702
Number of pages: 20 Posted: 02 Nov 2016 Last Revised: 06 Apr 2021
Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance
Downloads 53 (457,573)

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Emerging Technology, Technology Adoption, Hype-Cycle, Resource-Based View, Sustained Competitive Advantage, Productivity Paradox

24.

The Financial Performance of Global Information and Communication Technology Companies

2012. Journal of Information Systems 26 (2): 119-152
Posted: 10 Mar 2016
Tim Bauer, Bruce Dehning and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance, Chapman University - The George L. Argyros School of Business & Economics and University of Waterloo - School of Accounting and Finance

Abstract:

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financial performance, tax environment, cost of capital, industry focus, information and communication technology industry

25.

Path Dependence of Dynamic Information Technology Capability: An Empirical Investigation

Journal of Management Information Systems, Vol. 28, No. 3, pp. 45-84, Winter 2011-2012
Posted: 04 Aug 2011 Last Revised: 13 Jun 2014
Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance

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IT Business Value, Dynamic Organizational IT Capability, Path Dependence, True State Dependence, Dynamic Random Effects, Fixed Effects Logit Models

26.

Role of IT Executives on Their Firm’s Ability to Achieve Competitive Advantage Through IT Capability

International Journal of Accounting Information Systems, Forthcoming
Posted: 15 Jun 2011 Last Revised: 20 Jul 2014
Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance

Abstract:

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Business Value of IT, CIO, IT capability, Structural Power, Tobin's q

27.

Reciprocity between CIO Power and IT Innovation Leadership

Posted: 06 Sep 2010
Jee-Hae Lim and Theophanis C. Stratopoulos
University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance

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CIO, IT Leadership, Business Value of IT, Structural Power

28.

Determinants of a Sustainable Competitive Advantage Due to an IT-Enabled Strategy

The Journal of Strategic Information Systems, Vol. 12, No. 1, pp. 7-28, March 2003
Posted: 26 Feb 2009
Bruce Dehning and Theophanis C. Stratopoulos
Chapman University - The George L. Argyros School of Business & Economics and University of Waterloo - School of Accounting and Finance

Abstract:

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Information technology, IT strategy, IT resources, Competitive advantage, Sustainability, Firm performance

29.

Dupont Analysis of an IT-Enabled Competitive Advantage

International Journal of Accounting Information Systems, Vol. 3, No. 3, pp. 165-176, October 2002
Posted: 26 Feb 2009
Bruce Dehning and Theophanis C. Stratopoulos
Chapman University - The George L. Argyros School of Business & Economics and University of Waterloo - School of Accounting and Finance

Abstract:

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Information technology, Competitive advantage, DuPont analysis, Return on assets

30.

Does Successful Investment in Information Technology Solve the Productivity Paradox?

Information & Management, Vol. 38, No. 2, pp. 103-117, December 2000
Posted: 26 Feb 2009
Theophanis C. Stratopoulos and Bruce Dehning
University of Waterloo - School of Accounting and Finance and Chapman University - The George L. Argyros School of Business & Economics

Abstract:

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Productivity paradox, Information technology investment, Financial ratios, Financial performance, Competitive advantage

31.

Does the Market Recognize IT-Enabled Competitive Advantage?

Information & Management, Vol. 40, No. 7, pp. 705-716, August 2003
Posted: 26 Feb 2009 Last Revised: 13 Mar 2009
Lewis Davis, Bruce Dehning and Theophanis C. Stratopoulos
affiliation not provided to SSRN, Chapman University - The George L. Argyros School of Business & Economics and University of Waterloo - School of Accounting and Finance

Abstract:

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Information technology, IT strategy, IT resources, Competitive advantage, Sustainability, Firm performance, Market measures

32.

Information Technology and Organizational Slack

International Journal of Accounting Information Systems Vol. 5, Issue 1, pp. 51-63, May 2004
Posted: 25 Feb 2009
Bruce Dehning, Kevin Dow and Theophanis C. Stratopoulos
Chapman University - The George L. Argyros School of Business & Economics, affiliation not provided to SSRN and University of Waterloo - School of Accounting and Finance

Abstract:

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Information technology, Organizational slack, Productivity paradox

33.

Information Technology Investments and Firm Value

Information and Management Archive, Vol. 42 , Issue 7, pp. 989 - 1008, October 2005
Posted: 25 Feb 2009
Bruce Dehning, Theophanis C. Stratopoulos and Vernon J. Richardson
Chapman University - The George L. Argyros School of Business & Economics, University of Waterloo - School of Accounting and Finance and University of Arkansas at Fayetteville

Abstract:

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IT Investments, Firm Value

34.

Financial Analysis of Potential Benefits from ERP Systems Adoption

The Journal of Business and Information Technology, Vol. 2, Issue 1, pp. 40-50, Spring 2003
Posted: 25 Feb 2009
Andreas I. Nicolaou, Bruce Dehning and Theophanis C. Stratopoulos
affiliation not provided to SSRN, Chapman University - The George L. Argyros School of Business & Economics and University of Waterloo - School of Accounting and Finance

Abstract:

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Financial Analysis, ERP

35.

IT Capability and a Firm’s Ability to Recover from Losses: Evidence from the Economic Downturn of the Early 2000s

Journal of Information Systems, Vol. 25, No. 2, pp. 117-144, Fall 2011
Posted: 14 Jan 2009 Last Revised: 26 Jul 2014
Changling Chen, Jee-Hae Lim and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance, University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance

Abstract:

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IT capability, firm-specific abnormal earnings, loss recovery