Jee-Hae Lim
  • Shidler College Distinguished Professor of Accounting


BusAd C-401a


(808) 956-8503

Academic Background

  • PhD (in Accounting), University of Kansas, 2002-2006

Research Interests

Accounting Information System (AIS) events, such as (IT investments, IT outsourcing, IT controls, IT governance, security, XBRL, etc) on financial measures in short and long-term value creation and pre and post- realized value

Selected Publications

  • Kim, J.B., Kim, J.W. and Lim, J.H. Does Mandatory XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers. (Forthcoming, 2018) Contemporary Accounting Research.
  • Jeong, C., Lee, S.Y., and Lim, J.H. Information Security Breaches and IT Security Investments: Impacts on Competitors. Information and Management. (2018). (DOI:
  • Yen, J.C., Lim, J.H., Wang, T., and Hsu, C. The Impact of Audit Firms’ Characteristics on Audit Fees Following Information Security Breaches. Journal of Accounting and Public Policy (2018), 37 (6): 489-507.
  • Felo, A.J., Kim, J.W., and Lim, J.H. Can XBRL Detailed Tagging of Footnotes Improve Financial Analysts’ Information Environment? International Journal of Accounting Information Systems (2018), 28, 45-58.
  • Boritz, E., Efendi, J., and Lim, J.H. The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology. Journal of Information Systems. (2018), 32 (4): 25-46.
  • Chen, G., Kim, J.B., Lim, J.H., and Zhou, J. XBRL Adoption and Bank Loan Contracting: Early Evidence. Journal of Information Systems. (2018), 32 (4): 47-69.
  • Janvrin, D., Lim, J.H. and Peters, G. The Perceived Impact of Journal of Information Systems on Promotion and Tenure. Journal of Information Systems (2015), 29 (1): 73-93.
  • Lim, J.H., Stratopoulos, T., and Wirjanto, T. Sustainability of a Firm’s Reputation for IT Capability: Role of Senior Executives. Journal of Management Information Systems (2013), 30 (1): 59-98.
  • Kobelsky, K., Lim, J.H., and Jha, R. The Impact of Performance-based Compensation on Internal Control. Journal of Applied Business Research (2013), 29 (3): 913-934.
  • Boritz, E., Hayes, L., and Lim, J.H. 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 (June 2012), 14 (2): 138-163.
  • Kim, J.W., Lim, J.H., and No, W.G. 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 (Spring 2012), 26 (1): 127-153.
  • Brown, K., and Lim, J.H. The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation. Advances in Accounting (June 2012), 28 (1): 75-87.
  • Lim, J.H., Stratopoulos, T., and Wirjanto, T. Role of IT Executives on the Firm's Ability to Achieve Competitive Advantage through IT Capability. International Journal of Accounting Information Systems (March 2012), 13 (1): 21-40.
  • Yang, S.B., Lim, J.H., Oh, W.S., Animesh, A., and Pinsonneault, A. Using Real Options to Investigate the Market Value of Virtual World Businesses. Information Systems Research (September 2012), 23 (3): 1011-1029.
  • Chen, C., Lim, J.H., and Stratopoulos, T. IT Capability and A Firm’s Ability to Recover from Losses: Evidence from the Economic Downturn of the Early 2000s. Journal of Information Systems (Fall 2011), 25 (2): 117-144.
  • Lim, J.H., Richardson, V.J., Dehning, B., and Smith, R. A Meta-Analysis of the Effects of IT Investment on Firm Financial Performance. Journal of Information Systems (Fall 2011), 25 (2): 145-169.
  • Lim, J.H., Stratopoulos, T., and Wirjanto, T. Path Dependence of Dynamic Information Technology Capability: An Empirical Investigation. Journal of Management Information Systems (Winter 2011-12), 28 (3): 45-84.
  • Kim, J.W. and Lim, J.H. IT Investments Disclosure, Information Quality, and Factors Influencing Managers’ Choices. Information and Management (2011), 48: 114-123.

Awards & Honors

  • (The Best Paper Award) Information Security Breaches and Stock Return Synchronicity. The 2019 Midyear Meeting Best Emerging Scholar Paper Award, San Antonio, TX, January 10-12, 2019.
  • (The Best Paper Award) The Impact of Service Provider Switches on XBRL Quality. The Pacific Asia Conference on Information Systems (PACIS) - IT/IS Governance Track, 2016.
  • Distinguished Teacher Award (Highest Teaching Recognition), University of Waterloo, 2016.
  • PwC Professorship of Accounting (Outstanding Research and Teaching recognitions), University of Waterloo, 2014-2019.
  • Outstanding Research Fellowship Award, School of Accounting and Finance, University of Waterloo, 2015-2018, 2012-2015, 2009-2010.
  • Outstanding Teaching Fellowship Award, School of Accounting and Finance, University of Waterloo, 2014-2017, 2013-2014, 2010-2011.
  • (The Best Paper Award) The SEC’s XBRL Mandate and Credit Risk: Evidence on a Link between Credit Default Swap Pricing and XBRL Disclosure. The 2015 AIS Mid-Year Conference, Charleston, SC, January 22-24, 2015.
  • UW Outstanding Performance Award in Teaching and Scholarship, 2013.
  • (The Best Paper Award) Role of IT Executives on the Firm's Ability to Achieve Competitive Advantage Through IT Capability. The 2011 International Conference on Enterprise Systems, Accounting and Logistics, Thassos Island, Greece, 2011.
  • The David C. Higginbotham PwC Fellowship (Research and Teaching Excellence), School of Accounting and Finance, 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, 2008.

Additional Information

  • Associate Editor, International Journal of Accounting Information Systems (IJAIS), Jan. 2014–Current.
  • Editorial Boards, Journal of Information Systems (JIS), March 2012–Current.