Jap Efendi

Photo of Jap Efendi

Senior Lecturer

Rm 340
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 8446


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.

Selected publications


Journal Article

Boritz E, Efendi J, and Lim J (2018) The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology The Journal of Information Systems, 32 (2), 25-46. [More Information]


Journal Article

Efendi J, Park J, and Subramaniam C (2016) Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program Abacus, 52 (2), 259-285. [More Information]


Journal Articles

Efendi J, Ho L, Tsay J, and Zhang Y (2014) Stock option expense management after SFAS 123R Review of Accounting and Finance, 13 (3), 210-231. [More Information]

Efendi J, Park J, and Smith L (2014) Do XBRL filings enhance informational efficiency? Early evidence from post-?earnings announcement drift Journal of Business Research, 67 (6), 1099-1105. [More Information]


Journal Articles

Efendi J, Files R, Ouyang B, and Swanson E (2013) Executive Turnover Following Option Backdating Allegations The Accounting Review, 88 (1), 75-105. [More Information]

Efendi J, Kinney M, Smith K, and Smith L (2013) Marketing supply chain using B2B buy-side ecommerce systems: Does adoption impact financial performance? Academy of Marketing Studies Journal, 17 (2), 57-83.


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.


Journal Article

Efendi J, Smith L, and Wong J (2011) Longitudinal analysis of voluntary adoption of XBRL on financial reporting International Journal of Economics and Accounting, 2 (2), 173-189. [More Information]

Selected grants

Recent Units Taught

  • ACCT2011 Financial Accounting A

  • BUSS4112 Accounting Honours A