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Jap Efendi

Jap Efendi


Senior Lecturer

Rm 436
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 8446
jap.efendi@sydney.edu.au

Bio

Dr Jap Efendi is a senior lecturer and the Postgraduate Research Coordinator in the Accounting Discipline at The University of Sydney. He earned his PhD in Accounting from Texas A&M University and has previously worked at The University of Texas at Arlington before joining The University of Sydney in 2014.

Dr Efendi has published his work in leading international journals, including Abacus, Journal of Business Research, Journal of Information Systems, Journal of Financial Economics and The Accounting Review. His paper on stock option compensation and accounting misstatement has been named to the Journal of Financial Economics Hall of Fame in 2016. His research is recognized by the media and has been reported by The Wall Street Journal, The Financial Times, The Chicago Tribune and The Harvard Law School Forum on Corporate Governance and Financial Regulation.

He currently serves as member of editorial boards of Advances in Accounting and Issues in Accounting Education – one of the three primary publications of the American Accounting Association. He has reviewed papers for international journals, such as Abacus, Accounting Horizons, European Accounting Review, Journal of Information Systems, Journal of Accounting and Public Policy, Strategic Management Journal and The Accounting Review.

Dr. Efendi teaches financial accounting. He has taught in the undergraduate, honours, MBA and doctoral levels. He has received teaching recognitions and awards from The University of Sydney, Texas A&M University and The University of Texas at Arlington.

Research Interests

Dr Jap Efendi's research broadly focusses on financial reporting, capital markets, IT adoptions and executive compensations. His recent work examines factors influencing XBRL adoptions and the impacts of these adoptions on the informational environment within the capital markets. He also studies earnings management/manipulations, in particular, he evaluates the incentives, the effects, and whether sophisticated investors can see through and help mitigate these practices.

2017

4
Journal Article/s

Boritz E, Efendi J and Lim JH 2017 Forthcoming 'The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology', Journal of Information Systems [Link]

2016

4
Journal Article/s

Efendi J, Park JD and Subramaniam C 2016 'Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program', Abacus, vol.52:2, pp. 259-85 [Link]

5
Conference Paper/s

Efendi J, Ho LJ and Zhang Y 2016 'Are Short Sellers Sophisticated Investors? Evidence from Real Earnings Management', American Accounting Association Annual Meeting, New York, United States, 10th August 2016

11
Seminar Paper/s

Efendi J, Ho LJ and Zhang Y 2016 'Are Short Sellers Sophisticated Investors? Evidence from Real Earnings Management, Accounting Research Seminar Series – University of NSW, Sydney, Australia, 20 May 2016

Efendi J, Ho LJ and Zhang Y 2016 'The Role of Short Sellers in Earnings Management: Evidence from Real Activities Manipulation, Accounting and Finance Seminar Series – University of Western Australia, Perth, Australia, 15 April 2016

2015

5
Conference Paper/s

Efendi J and Holmes A 2015 'Globalization trend in top accounting publications: An overview of non-US universities representation', American Accounting Association Annual Meeting, Chicago, United States, 12th August 2015 [Link]

2014

4
Journal Article/s

Efendi J, Park JD and Murphy Smith L 2014 'Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift', Journal of Business Research, vol.67:6, pp. 1099–105

Efendi J, Ho LJ, Tsay JJ and Zhang Y 2014 'Stock option expense management after SFAS 123R', Review of Accounting and Finance, vol.13:3, pp. 210-31

5
Conference Paper/s

Efendi J, Boritz E and Lim JH 2014 'The Impact of Executive Team Competencies on XBRL Adoption', International Conference on Information Systems ICIS 2014, Auckland, New Zealand, 17th December 2014

2013

1
Book/s

Tjahjono S, Tarigan J, Untung B, Efendi J and Hardjanti Y 2013 'Business Crimes and Ethics: Concepts and Case Studies from Indonesia and Around the World', Penerbit Andi, Indonesia

4
Journal Article/s

Efendi J, Files R, Ouyang B and Swanson EP 2013 'Executive Turnover Following Option Backdating Allegations', Accounting Review, vol.88:1, pp. 75-105

Efendi J, Kinney MR, Smith KT and Murphy Smith L 2013 'Marketing Supply Chain Using B2B Buy-Side Ecommerce Systems: Does Adoption Impact Financial Performance?', Academy of Marketing Studies Journal, vol.17:2, pp. 57-83

2011

4
Journal Article/s

Efendi J, Murphy Smith L and Wong J 2011 'Longitudinal analysis of voluntary adoption of XBRL on financial reporting', International Journal of Economics and Accounting, vol.2:2, pp. 173-89

2007

4
Journal Article/s

Efendi J, Srivastava A and Swanson EP 2007 'Why do corporate managers misstate financial statements? The role of option compensation and other factors', Journal of Financial Economics, vol.85:3, pp. 667-708

2006

4
Journal Article/s

Efendi J, Mulig EV and Murphy Smith L 2006 'Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals', Journal of Emerging Technologies in Accounting, vol.3:1, pp. 117-28

2002

4
Journal Article/s

Efendi J, Smith C and Murphy Smith L 2002 'Global Impact of Internal Auditing', Internal Auditing

Selected grants

Recent Units Taught

  • ACCT2011 Financial Accounting A

    2017: S1,
    2016: S1, S2,
    2015: S1, S2,

  • BUSS4102 Accounting Honours A

    2015: S1,