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Jee-Hae Lim

Associate Professor, Accounting Information Systems; PWC Professor of Accounting; Approved Doctoral Dissertation Supervisor

Jee-Hae Lim picture

Office: Hagey Hall 289G (AIS

Phone: 519-888-4567 x35702

Email: jh2lim@uwaterloo.ca

Brief biography

My research interests focus on the impact of Accounting Information Systems (AIS) events (e.g., IT investments, IT controls, IT governance, 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)

Selected publications

  • "The Perceived Impact of Journal of Information Systems on Promotion and Tenure." with Janvrin, D., and Peters, G. Forthcoming, 2014. Journal of Information Systems.
  • "An Examination of Earnings Surprises for Urban and Rural Firms." with Back, B.H., and Zang Y.S.  Korean Accounting Review (2014), 39 (2): 77-108.
  • "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.  

Working papers

  • "Executive team information system and financial reporting competencies, and voluntary adoption of XBRL," with Boritz, E. and Efendi, J.
  • "Does XBRL adoption constrain managerial opportunism in financial reporting? Evidence from mandated U.S. filers," with Kim, J.B. and Kim, J.W.
  • "XBRL adoption and bank loan contracting: Early evidence" with Chen, G., Kim, J.B., and Zhou, J.
  • "The SEC’s XBRL mandate and credit risk: Evidence on a link between credit default swap pricing and XBRL disclosure" with Griffin P.A., Hong, H.A., and Kim, J.B. 
  • "Performance and value implications of first-time IT outsourcing arrangements," with Richardson, V.J., and Zmud, R.W.
  • "Senior executives, IT reputation building and market valuation," with Stratopoulos, T., and Wirjanto, T.
  • "IT control weaknesses, IT governance and firm performance," with Boritz, E.
  • "What do auditor's reports on internal control tell us about IT control weaknesses in financial reporting systems?" with Boritz, E. and Hayes, L.

Courses taught

  • 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)

Awards

  • The Best Paper Award: The SEC’s XBRL Mandate and Credit Risk: Evidence on a Link between Credit Default Swap Pricing and XBRL Disclosure (with Griffin P.A., Hong, H.A., and Kim, J.B.) The 2015 AIS Mid-Year Conference, Charleston, SC, January 22-24, 2015.
  • PWC Professorship of Accounting, University of Waterloo, 2014-2019.
  • Outstanding Teaching Fellowship, University of Waterloo, 2010-2011, 2013-2014, 2014-2017.
  • Outstanding Research Fellowship, University of Waterloo, 2009-2010, 2012-2015.
  • Outstanding Performance Award in Teaching and Scholarship, University of Waterloo, 2013.
  • Nominated as the University of Waterloo Distinguished Teacher Award, University of Waterloo, 2012, 2013, 2014.
  • 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.
  • The David C. Higginbotham PwC Fellowship (one Outstanding Junior Faculty Research and Teaching Fellowship), University of Waterloo, 2008-2011.
  • 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.

Funding

  • "The Impact of Mandatory XBRL Adoption on Information Comparability." CGA/CAAA Research Grants (as a solo/primary investigator), 2014.
  • "The Impact of Mandatory eXtensible Business Reporting Language Adoption on Financial Statement Comparability." UW/SSHRC Seed Grant (as a solo/primary investigator), 2014.
  • "Quality of extensible business reporting language (XBRL) information and management." UW/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." 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?" CICA/CAAA 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." UW/SSHRC Seed Grant, (as a solo/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." UW/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." UW/SSHRC 4A Grant (as a primary investigator) with Boritz, J.E. 2007.
  • "IT innovation persistence and its antecedents." UW/SSHRC Seed Grant (as a co-investigator) with Stratopoulos, T. 2007.

Editorial boards

  • 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)

Professional service

  • 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.
Affiliation: 
University of Waterloo

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