The Shidler College of Business

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School of Accountancy

Jee-Hae Lim

Jee-Hae Lim
  • Professor of Accounting
  • Shidler College Distinguished Professor of Accounting

Room

BusAd C-401a

Phone

(808) 956-8503
Curriculum Vitae

Academic Background

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

Courses Taught

Research Interests

Accounting Information System (AIS) events, such as (IT investments, 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

  1. Chiu, T.T., Lim, J.H., Traini, S, and Yen, J.C. Blockchain, Financial Reporting Quality, and Investment Efficiency. (May-June, 2026). Journal of Accounting and Public Policy (https://doi.org/10.1016/j.jaccpubpol.2026.107422)
  2. Duh, R.R., Lim, J.H., Tan, H.T., and Xu, T. Leadership Traits and Auditors’ Reliance on Data Analytics under Time Pressure. (June, 2026). Accounting, Organizations and Society (https://doi.org/10.1016/j.aos.2026.101634).
  3. Jeong, A., Kim, H., and Lim, J.H. Does Blockchain Help Make the World Better? Analyzing the Effect of Blockchain Adoption on ESG Performance of Firms. Journal of Information Systems (2025), 39 (2): 111–138.
  4. Kausar, A., Lim, J.H., and Park, C. Data Analytics and Operational Efficiency. Accounting Horizon (2025), 1–19.
  5. Frost. T., He, Z., HuangFu. J., and Lim, J.H. Customer Information Technology Capability and Suppliers’ Commitments. Journal of Information Systems (2024), 38 (3): 51–75.
  6. Kwon, S.Y., Lim, J.H., and Park, J.W. CFO Accounting Expertise and SEC Comment Letter Process. Journal of Accounting, Auditing and Finance. (2024), 40 (4): 1160-1196. (DOI: 10.1177/0148558X231215912).
  7. Lim, J.H., Richardson, V.J., and Smith, R. Does XBRL Tagging Indicate Disclosure Quality? The Relationship between XBRL Standard and Extension Tags and Stock Return Synchronicity. Journal of Information Systems (2023), 37 (3): 81-100.
  8. Jeong, A. and Lim, J.H. The Impact of the Blockchain Technology Adoption Announcements on Firm's Market Value. Journal of Information Systems (2023), 37 (1): 39-65.
  9. Kim, J.K., Lim, J.H., and Yoon, K.H. How do the Content, Format, and Tone of Twitter-based Corporate Disclosure Vary Depending on Earnings Performance? International Journal of Accounting Information Systems (2022), 47: 100574. (DOI: https://doi.org/10.1016/j.accinf.2022.100574) 
  10. Haislip, J., Lim, J.H., and Pinsker, R. The Impact of Executives’ IT Expertise on Reported Data Security Breaches. Information Systems Research (2021), 32 (2): 318-334.
  11. Kim, J.W., Lim, J.H., and Yoon, K.H. Shareholder Wealth Effects of Audit Data Analytics Announcements. Accounting Horizon (2020), 34 (4): 125–142.
  12. 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. Contemporary Accounting Research (2019), 36 (4): 2610-2634.
  13. Jeong, C., Lee, S.Y., and Lim, J.H. Information Security Breaches and IT Security Investments: Impacts on Competitors. Information and Management (2019), 56 (5):681-695.
  14. 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.
  15. 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.
  16. 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.
  17. 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.

Awards & Honors

  • (The Best Paper Award) Information Security Breaches and Stock Return Synchronicity. The 2019 Midyear Meeting, 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 (UW's Highest Teaching Recognition at the University-level), University of Waterloo, 2016.
  • Outstanding Research Fellowship Award, School of Accounting and Finance, University of Waterloo, 2015-2018, 2012-2015, 2009-2010.

Additional Information

  • Editor, Journal of Information Systems (JIS), Jan. 2020–Current.
  • Associate Editor, International Journal of Accounting Information Systems (IJAIS), Jan. 2014–May 2025.

Additional Professional Reference