Office: Hagey Hall 289G
Phone: 519-888-4567 x35702
My research interests focus on the impact of Accounting Information Systems (AIS) events (e.g., IT investments, IT innovation, IT controls, outsourcing, and XBRL) on financial measures in short and long-term value creation and pre and post- realized value.
Education and certifications
- Ph.D. in Accounting, University of Kansas (Fall 2002 – May 2006)
- "An Examination of Earnings Surprises for Urban and Rural Firms." with Back, B.H., and Zang Y.S. Korean Accounting Review (forthcoming, 2014).
- "Sustainability of a Firm's Reputation for IT Capability: The Role of Senior IT Executives." with Stratopoulos, T., and Wirjanto, T. Journal of Management Information Systems (2013), 30 (1): 59-98.
- "The Impact of Performance-based CEO and CFO Compensation on Internal Control." with Jha, R, and Kobelsky, K. Journal of Applied Business Research (May/June 2013), 29 (3): 913-934.
- "A Content Analysis of Auditors' Reports on IT Internal Control Weaknesses: The Comparative Advantages of An Automated Approach to Control Weakness Indentification." with Boritz, E., and Hayes, L. International Journal of Accounting Information Systems (June 2012). 14 (2): 138-163.
- "The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation." with Brown, K. Advances in Accounting (June 2012), 28 (1): 75-87.
- "The Effect of Mandatory Exstensible Business Reporting Language (XBRL) Reporting Across the Financial Information Environment: Evidence in the First Waves of Mandated U.S. Filers." with Kim, J.W., and No, W.G. Journal of Information Systems (Spring 2012), 26 (1): 127-153.
- "Role of IT Executives on the Firm's Ability to Achieve Competitive Advantage through IT Capability." with Stratopoulos, T., and Wirjanto, T. International Journal of Accounting Information Systems (March 2012). 13 (1): 21-40.
- "Using Real Options to Investigate the Market Value of Virtual World Businesses." with Animesh, A., Oh, W.S., Pinsonneault, A., and Yang, S.B. Information Systems Research (September, 2012), 23 (3): 1011-1029.
- "IT Capability and a Firm's Ability to Recover from Losses: Evidence from the Economic Downturn of the Early 2000s." with Chen, C., and Stratopoulos, T. Journal of Information Systems (Fall 2011), 25 (2):117-144.
- "A Meta-Analysis of the Effects of IT Investment on Firm Financial Performance." with Dehning, B, Richardson, V.J., and Smith, R. Journal of Information Systems (Fall 2011), 25 (2): 145-169.
- "Path Dependence of Dynamic Information Technology Capability: An Empirical Investigation." with Stratopoulos, T., and Wirjanto, T. Journal of Management Information Systems (Winter 2011-12), 28 (3): 45-84.
- "IT Investments Disclosure, Information Quality, and Factors Influencing Managers' Choices." with Kim. J.W. Information and Management (2011), 48: 114-123.
- "Web Usability." Communications of the ACM (forthcoming, 2010).
- “IT Innovation Persistence: An Oxymoron?” with Stratopoulos T. Communications of the ACM (accepted in 2008; pressed in 2010). 53 (5): 1-5.
- "Internal and External Monitors of IT Controls." with Li, C., and Wang, Q. International Journal of Accounting Information Systems (2007). 8, 225-239.
- "Performance and value implications of first-time IT outsourcing arrangements," with Richardson, V.J., and Zmud, R.W.
- "IT control weaknesses, IT governance and firm performance," with Boritz, E.
- "Does XBRL adoption constrain managerial opportunism in financial reporting? Evidence from mandated U.S. filers," with Kim, J.B. and Kim, J.W.
- "Executive team information system and financial reporting competencies, and voluntary adoption of XBRL," with Boritz, E. and Efendi, J.
- "XBRL adoption and bank loan contracting: Early evidence" with Chen, G., Kim, J.B., and Zhou, J.
- "Senior executives, IT reputation building and market valuation," with Stratopoulos, T., and Wirjanto, T.
- "What do auditor's reports on internal control tell us about IT control weaknesses in financial reporting systems?" with Boritz, E. and Hayes, L.
- Accounting and Financial Management (AFM) 341 - Accounting Information Systems (undergraduate)
- Information Systems and Technology (IST) 311 - Information Systems for Accountants (undergraduate)
- Accounting (ACC) 621 - System Reliability Principles and Criteria (graduate)
- COMS 620 - Communication & Technology (graduate)
- Recipient of University of Waterloo Outstanding Performance Award in Teaching and Scholarship, 2013.
- Nominated as the University of Waterloo Distinguished Teacher Award, 2012, 2013, 2014.
- Recipient of The Best Paper Award: Role of IT Executives on the Firm's Ability to Achieve Competitive Advantage Through IT Capability (with Stratopoulos, T., and Wirjanto, T.) The 2011 International Conference on Enterprise Systems, Accounting and Logistics, Thassos Island, Greece, July 10-12, 2011.
- Recipient of University of Waterloo/SAF Outstanding Teaching Fellowship, 2010-2011, 2013-2014.
- Recipient of University of Waterloo/SAF Outstanding Research Fellowship, 2009-2010, 2012-2015.
- Recipient of The David C. Higginbotham PwC Fellowship (one Outstanding Junior Faculty Research and Teaching Fellowship), 2008-2011.
- Recipient of The Best Paper Award: IT Control Weaknesses and Firm Performance (with Boritz, E.) The 2008 AIS Mid-Year Conference, Redondo Beach, California, January 9-12, 2008.
- "Quality of extensible business reporting language (XBRL) information and management." University of Waterloo/SSHRC 4A Grants (as a co-investigator) with Boritz, J.E. 2013.
- "Reciprocity between information technology innovative firms and senior executives: A source of competitive advantage." University of Waterloo/Robert Harding Humanities and Social Sciences Endowment Fund (as a co-investigator) with Stratopoulos, T., and Wirjanto, T. 2012-2013.
- "Are there consequences for executives who permit material weaknesses in financial reporting systems?" The Social Science and Humanities Research Council of Canada (SSHRC) Grants (as a primary investigator) with Boritz, E. 2010-2013.
- "What do critical clusters internal control weaknesses tell us about financial reporting systems?" Canadian Institute of Chartered Accountants (CICA)/Canadian Academic Accounting Association Research Grants (as a co-investigator) with Boritz, J.E. and Hayes, L., 2009.
- "Sarbanes-Oxley 404 (SOX404): The effect of material IT control weaknesses on chief information officer compensation and turnover." University of Waterloo/SSHRC Seed Grant, (as a solo and primary investigator) 2009.
- "IT innovation persistence and its antecedents." The Social Science and Humanities Research Council of Canada (SSHRC, including Research Time Stipend) (as a co-investigator) with Stratopoulos, T., and Wirjanto, T. 2008-2011.
- "Implications of IT committees on IT governance." University of Waterloo-SSHRC 4A Grants (as a primary investigator) with Boritz, J.E. 2008.
- "SOX404: Financial effects of IT control." CICA/CAAA Research Grants (as a primary investigator) with Boritz, J.E. 2008.
- "Impact of top management's IT knowledge and IT governance on financial performance." University of Waterloo/SSHRC 4A Grant (as a primary investigator) with Boritz, J.E. 2007.
- "IT innovation persistence and its antecedents." University of Waterloo/SSHRC Seed Grant (as a co-investigator) with Stratopoulos, T. 2007.
- Editorial Boards: International Journal of Accounting Information Systems (2012 - 2013)
- Editorial Boards: Journal of Information Systems (2012 - current)
Editor/Associate Editor etc
- Associate Editor: International Journal of Accounting Information Systems (2014 - current)
- AIS Research & Publication Chair, The AAA-Information Systems (IS) section, 2013-current.
- Research Track Chair, The 2014 AIS Mid-Year Conference, Raleigh, NC, January 23-25, 2014.
- Vice-President of Communications, Member Services & Affiliated Organizations for Sig ASYS in the Association for Information Systems, 2012-2013.
- Accounting and Finance Student Association (AFSA) Community Leadership Award Committee, 2012.
- SAP AG/CAAA Research Chair, 2012- 2013.
- AAA - IS Section, Research and Publications Committee (2 years), 2012 - 2014.
- Track Chair: Accounting Information Systems Models, Design, and Implementation, Americas Conference on Information Systems (AMCIS), 2012.
- SAP/CAAA Research Committee, 2010-2012.
- AIS Section Notable Contribution to the Literature Committee, 2009-2010.
- Ontario Graduate Scholarship Selection Committee, 2007-current.
- John M. Harper and William J. Harper & Bonnie Ho Scholarship Selection Committee, 2007-2009 & 2012- current.