Jee-Hae Lim

University of Hawaii, Manoa

2404 Maile Way

Honolulu, HI Honolulu 96822

United States

http://shidler.hawaii.edu/directory/jee-hae-lim/soa

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 28,920

in Total Papers Downloads

3,420

SSRN CITATIONS

3

CROSSREF CITATIONS

7

Scholarly Papers (24)

1.

The Impact of Performance-Based CEO and CFO Compensation on Internal Control Quality

Number of pages: 52 Posted: 13 Jan 2009 Last Revised: 20 May 2010
Ranjini Jha, Kevin Kobelsky and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Michigan - Dearborn and University of Hawaii, Manoa
Downloads 754 (65,520)
Citation 4

Abstract:

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compensation, internal controls, SOX, accruals manipulation

What Do Auditor's Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

CAAA Annual Conference 2010
Number of pages: 54 Posted: 06 Jan 2010 Last Revised: 06 Jan 2015
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa
Downloads 437 (127,601)
Citation 4

Abstract:

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SOX 404, IT control weaknesses, Content analysis, relationship between IT and non-IT control weaknesses

What Do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

CAAA Annual Conference, 2012, AAA Annual Meeting, 2012, AMCIS Annual Meeting, 2012
Number of pages: 40 Posted: 19 Jan 2012 Last Revised: 07 Jan 2015
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa
Downloads 284 (205,396)

Abstract:

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SOX 404, IT control weaknesses, determinants of IT control weakness reporting

3.

Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers

CAAA Annual Conference 2013
Number of pages: 47 Posted: 15 Jan 2013
Simon Fraser University, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa
Downloads 561 (95,378)
Citation 11

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XBRL (eXtensible Business Reporting Language), interactive data, official elements, extensions, earnings management, discretionary accruals

4.

IT Control Weaknesses, IT Governance and Firm Performance

(CAAA) 2008 Annual Conference Paper
Number of pages: 39 Posted: 12 Jan 2008 Last Revised: 06 Jan 2015
J. Efrim Boritz and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance and University of Hawaii, Manoa
Downloads 445 (126,215)
Citation 10

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SOX 404, IT control weaknesses, IT governance, financial performance

5.

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 175 (327,076)

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IT Innovation Capability, Firm Performance, Competitive Advantage

6.

Empirical Evidence on the Sustainability of the IT Innovation Capability

Number of pages: 38 Posted: 04 Mar 2008 Last Revised: 16 Jul 2014
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 149 (374,892)

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

7.

The Impact of Senior IT Executives on IT Capability

CAAA Annual Conference 2012
Number of pages: 40 Posted: 11 Jan 2012
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 135 (405,171)

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

8.

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
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 131 (414,805)
Citation 3

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

9.

Senior Executives, IT Reputation Building & Implications for Market Valuation

CAAA Annual Conference 2013
Number of pages: 37 Posted: 15 Jan 2013
University of Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 129 (419,789)

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

10.

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 121 (440,772)

Abstract:

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IT innovation capability, IT Innovation strategy, sustainability

11.

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
University of Waterloo - School of Accounting and Finance, University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance
Downloads 99 (509,738)

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

12.

The impact of audit firms’ characteristics on audit fees following information security breaches

Journal of Accounting and Public Policy, Vol. 37, No. 6, 2018
Posted: 03 Oct 2023
National Central University, DePaul University, University of Hawaii, Manoa and The University of Sydney

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13.

The Impact of Blockchain Technology Adoption Announcements on Firm's Market Value

Journal of Information Systems (2022). https://doi.org/10.2308/ISYS-2021-038
Posted: 17 Oct 2022 Last Revised: 27 Oct 2022
Anna Y. Jeong and Jee-Hae Lim
San Jose State University - Lucas College of Business and University of Hawaii, Manoa

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Blockchain (BC), Transformative strategic role, Leading vendors, Event study, Market reactions

14.

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)

15.

Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Simon Fraser University, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa

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XBRL, earnings management, standardized official element, customized extension

16.

XBRL Adoption and Bank Loan Contracting: Early Evidence

Journal of Information Systems, Forthcoming
Posted: 01 Dec 2014 Last Revised: 30 Jul 2017
Gary Chen, Jeong-Bon Kim, Jee-Hae Lim and Jie Zhou
DePaul University, Simon Fraser University, University of Hawaii, Manoa and National University of Singapore (NUS)

Abstract:

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eXtensible Business Reporting Language (XBRL), Information Technology, Information Processing Cost, Loan Contracting

17.

A Content Analysis of Auditors' Reports on it Internal Control Weaknesses: The Comparative Advantages of an Automated Approach to Control Weakness Identification

International Journal of Accounting Information Systems Volume 14, Issue 2, June 2013, Pages 138–163
Posted: 21 Nov 2014
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa

Abstract:

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SOX 404, Information technology control weaknesses, Internal control weaknesses, Content analysis

18.

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

19.

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
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

20.

The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation

Advances in Accounting, Forthcoming
Posted: 28 Jun 2011 Last Revised: 25 Feb 2012
Kareen Brown and Jee-Hae Lim
Brock University and University of Hawaii, Manoa

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Sarbanes-Oxley Act; internal control material weaknesses (ICMW); executive compensation; earnings.

21.

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

22.

The Effect of Mandatory XBRL Reporting Across the Financial Information Environment: Evidence in the First Waves of Mandated U.S. Filers

Journal of Information Systems, Vol. 26, No. 1, pp. 127-153, Spring 2012
Posted: 17 Jan 2011 Last Revised: 21 Jul 2014
Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship, University of Hawaii, Manoa and Rutgers, The State University of New Jersey - Accounting & Information Systems

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XBRL (eXtensible Business Reporting Language), interactive data, information risk, information asymmetry, information uncertainty, capital markets

23.

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

24.

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
University of Waterloo - School of Accounting and Finance, University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance

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IT capability, firm-specific abnormal earnings, loss recovery

Other Papers (1)

Total Downloads: 142
1.

The Impact of Chief Financial Officers’ Financial Expertise on Securities and Exchange Commission Comment Letters

Number of pages: 48 Posted: 25 Apr 2018
Soo Young Kwon, Jee-Hae Lim and Jongwon Park
Korea University, University of Hawaii, Manoa and Hong Kong Polytechnic University
Downloads 142 (631,056)

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CFOs, Financial Expertise, Accounting Rules, Disclosure Issues, SEC Comment Letters, Earnings Response Coefficient (ERC)