JAP EFENDI. University of Texas at Arlington, Assistant Professor



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JAP EFENDI Asst. Professor of Accounting Tel: (817) 272-3060 The University of Texas at Arlington Cell: (805) 215-6679 College of Business Administration Accounting Department Arlington, TX 76019 e-mail: jefendi@uta.edu EDUCATION Texas A&M University, College Station Ph.D. in Accounting 1999-2004 Master of Science in Tax Accounting (Professional Program) 1995-1996 Bachelor in Business Administration (Magna cum laude) 1991-1995 INDUSTRY EXPERIENCE Citibank Global Consumer Bank, Jakarta, Indonesia Expense Management, Unit Head / Manager 1999 Financial Control Department, Assistant Manager 1997-1999 Treasury Department, Associate Manager 1996-1997 ACADEMIC EXPERIENCE University of Texas at Arlington, Assistant Professor 2007 - date California Polytechnic State University, San Luis Obispo 2004-2007 (A prominent teaching school with teaching load of 6 classes per year), Associate Professor (untenured) PUBLICATIONS Mandatory XBRL Reports and Post Earnings Announcement Drifts (with Jindong Park and Murphy Smith), Journal of Business Research, forthcoming. Executive Turnover Following Option Backdating Allegations The Accounting Review, 88 (1), 2013 (with Rebecca Files, Bo Ouyang and Ed Swanson). Featured in the Harvard Law School Forum on Corporate Governance and Financial Regulation. Marketing Supply Chain Using B2B Buy-Side E-Commerce Systems: Does Adoption Impact Financial Performance? Academy of Marketing Studies Journal, 17(2), 2013 (with Mike Kinney, Katherine Smith and Murphy Smith).

Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting International Journal of Economics and Accounting, 2(1), 2011 (with Murphy Smith and Jeff Wong). Why Do Corporate Managers Misstate Financial Statements? The Role of Options Compensation and Other Incentives Journal of Financial Economics, 85(3), 2007 (with Anup Srivastava and Ed Swanson). Cited more than 400 times and featured in multiple business media, including The Wall Street Journal Online, CFO Magazine, and The Financial Times. Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals Journal of Emerging Technologies in Accounting, 3, October 2006 (with Elisabeth Mulig and Murphy Smith). Global Impact of Internal Auditing Internal Auditing, February 2002 (with Clifford Smith and Murphy Smith). PAPERS UNDER REVIEW Managing Stock Option Expense after SFAS 123(R) (with Jennifer Ho, Jeff Tsay and Yu Zhang), Second round, Review of Accounting and Finance Executive Team Accounting and Information System Competencies, and Voluntary Adoption of XBRL Reporting (with Efrim Boritz and Jee-Hae Lim), First round, Contemporary Accounting Research Do XBRL Reports Have Incremental Information Value? A Study Using XBRL Disclosures during the Voluntary Filing Program (with Jindong Park and Chandra Subramaniam), First round, Journal of Business Finance and Accounting WORKING PAPERS Role of Analysts and Limited Arbitrage in 1990s Accounting Misstatements (with Ed Swanson), Being revised for submission to Review of Accounting Studies Globalization in Top Accounting Publications: An Overview of Foreign Universities Representations from 1985 to 2010 (with Amy Holmes), Being revised for submission to Accounting and Finance RECENT PRESENTATIONS The University of Indonesia -2012 American Accounting Association Annual Meeting 2009, 2011, 2012

TEACHING My teaching assignments have been primarily in the financial accounting area. I can teach managerial accounting. I can also teach individual income tax because I have a master degree in tax accounting. University of Texas at Arlington Principles of Financial Accounting; Accounting Analysis I (MBA); Financial Accounting for Health Care (Master in Health Care Administration); Accounting Doctoral Seminar (Financial reporting and corporate governance) California Polytechnic State University, San Luis Obispo Intermediate Accounting I and II Texas A&M University, College Station Principles of Financial Accounting AWARDS AND RECOGNITIONS: Summer Research Stipend Award 2013, College of Business, University of Texas at Arlington The Outstanding Graduate Teaching Award 2012, College of Business, University of Texas at Arlington Ernst and Young Innovative Faculty Award 2005, College of Business, Cal Poly San Luis Obispo Outstanding Teaching Award for Doctorate Student 2002, Mays Business School, Texas A&M University Citibanker of the Year Award 1997, Citibank Global Consumer Bank, Indonesia Special Performance Award 1996, Citibank Global Consumer Bank, Indonesia EDITORIAL AND REFEREEING Editorial and Review Board Issues in Accounting Education (2013 date) Jurnal Akuntansi dan Keuangan (Journal of Accounting and Finance of Indonesia) Petra Christian University, Surabaya, Indonesia (2005 date)

Ad-hoc Reviewer European Accounting Review Journal of Accounting and Public Policy Journal of Emerging Technologies in Accounting Review of Accounting and Finance Strategic Management Journal SERVICES University of Texas at Arlington Doctorate Dissertation Committee: Amy Holmes (present), Lane Lambert (present), Lei Han (2010), Gene Elrod (2009), Jin Dong Park (2009) Faculty Senate, Member (2011 date) Recruiting Committee Accounting Department, Member (2007 - date) Scholarship Committee Accounting Department, Chair (2008 - date) Faculty Advisor Association of Latino Professionals in Finance and Accounting (2010 - date) Faculty Advisor Indonesian-Malaysian Student Association (2010 - date) KPMG / ALPFA National Case Study Competition UTA Team Advisor (2008 and 2009) SAS Training Sessions for accounting and finance doctoral students (2 three-hour weekend sessions, 2010 and 2011) California Polytechnic State University College of Business Student Affair Committee, Member (2006-2007) Accounting Area Recruiting Committee, Member (2005-2007) Accounting Area Scholarship Committee, Member (2004-2007) Accounting Area Master in Accountancy Task Force, Member (2004-2005)

REFERENCES Chandra Subramaniam Associate Professor Chair of the Accounting Department The University of Texas at Arlington Email: subramaniam@uta.edu Phone: (817) 272-3388 Ed Swanson Professor and Nelson Durst Chair in Accounting Texas A&M University Email: eswanson@mays.tamu.edu Phone: (979) 845-8970 Tad Miller Professor and Ernst and Young Faculty Fellow Cal Poly State University, San Luis Obispo Email: cmiller@calpoly.edu Phone: (805) 756-2831