Cheol Lee
Title
Chair, Department of Accounting
Professor of Accounting
Phone
313-577-2242
Office
Mike Ilitch School of Business
2771 Woodward Avenue
Room 391
Detroit, MI 48201
Cheol Lee
Academic Programs
- Accounting
Education
- Ph.D., The State University of New York at Buffalo (SUNY at Buffalo)
- MS, The State University of New York at Buffalo (SUNY at Buffalo)
- BA, MBA, Sungkyunkwan University, Seoul, Korea
Research and teaching interests
Research
- Financial reporting
- Earnings management
- Disclosure
- Audit quality
Teaching
- Financial accounting
Biography
Full Professor, Department of Accounting, Mike Ilitch School of Business, August 2021 - present
Associate Professor, Department of Accounting, Mike Ilitch School of Business, August 2015 - June 2021
Assistant Professor, Department of Accounting, Mike Ilitch School of Business, January 2008 - June 2015
Membership: American Accounting Association, Korean-American Accounting Professor Association (KAAPA)
Present - KAAPA (2019 - 2021)
Vice President - KAAPA (2017 - 2019)
Editorial Board - Advances in Accounting
Ad-hoc reviewers
- Journal of Accounting and Public Policy
- Journal of Accounting, Auditing & Finance
- Journal of Business Finance & Accounting
- Review of Accounting Studies
- Journal of Business Ethics
- Advances in Accounting
- Journal of International Accounting Research
- Journal of Business Research
- Review of Accounting and Finance
- Asia-Pacific Journal of Financial Studies
Publications
- S. Chung, C. Lee., G. Lobo., and K. Ow Yong. Valuation Implications of FAS 159 reported gains and losses from fair value accounting for liabilities. Journal of Accounting, Auditing, and Finance, forthcoming
- S. Cho, P. Kang, C. Lee, and C. Park. 2020. Financial Reporting Conservatism and Voluntary CSR Disclosure. Accounting Horizons, 34 (2): 63-82.
- C. Lee, J. Lee, and M. Park. 2020. Do PCAOB inspections improve working capital accural reliability? Evidence from PCAOB annual versus triennial inspection exposure. Accounting Horizons, 34 (2): 147-166.
- S. Cho and C. Lee. 2019. Managerial efficiency, corporate social performance, and corporate financial performance. Journal of Business Ethics, 158 (2) 467-486.
- J. Downes, T. Kang, S. Kim, and C. Lee. 2019. Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence form Accounting Estimates. Accounting Horizons, 33 (1) 39-59.
- A. Billings, C. Lee, and J. Lee. 2018. Dividend tax policy and priviate-sector research and development spending: A modified perspective on the impact of U.S. Tax Reform Act on R&D spending. Advances in Taxation. 25 51-72.
- S. Kim and C. Lee. 2014. Implementability of trading strategies based on accounting information: Piotroski (2000) revisited. European Accounting Review.
- Lee, C., and Park, M. 2013. Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting, 29 (2), 218-231.
- K.J. Kim, C. Lee, and S. Tiras. 2013. The effects of adjusting the residual income model for industry and firm-specific factors when predicting future abnormal returns. Asia-Pacific Journal of Financial Studies, 42(3), 373-402.
- S. Kim, C. Lee, and S.W. Yoon. 2013. Goodwill accounting and asymmetric timeliness of earnings. Review of Accounting and Finance, 12(2), 112-129.
- S. Cho, C. Lee, and R. Pfeiffer. 2013. Corporate Social Responsibility Performance and Information Asymmetry. Journal of Accounting and Public Policy, 32 (1), 71-83.
- S. Cho, C. Lee, and K. Park. 2012. Measuring Corporate Social Responsibility - A Survey of Recent Research. CPA Journal, June.
- Lee, C. 2011. The Effects of SFAS No.142 on the Ability of Goodwill Predicting Future Cash Flows. Journal of Accounting and Public Policy, 30 (3), 236-255.
Awards
- The Best Paper Award - 2018 Midwest Region Meeting (American Accounting Association)
- 2013 Outstanding paper named in Review of Accounting and Finance
- The Institute for International Issues in Accounting (IIIA) - Canada.
- The 2009 PwC INQuires Program.
