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Cheol Lee

Title

Chair, Department of Accounting
Professor of Accounting

Email

cheol@wayne.edu

Office

Mike Ilitch School of Business
2771 Woodward Avenue
Room 391
Detroit, MI 48201

Academic Programs

Accounting

Cheol Lee

Biography

Chair, Department of Accounting, 2023 to Present

Professor, Department of Accounting, 2021 to Present

Associate Professor, Department of Accounting, 2015 - 2021

Assistant Professor, Department of Accounting, 2008 - 2015

Instructor, Department of Accounting, 2007 - 2008

Visiting Scholar, Sogang University, Seoul, Korea 2019

Visiting Scholar, KAIST, Seoul, Korea

Membership: American Accounting Association, Korean-American Accounting Professor Association (KAAPA)
President - 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

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

AACSB specialty

Accounting

Research and teaching interests

Research

Financial reporting
Earnings management
Disclosure
Audit quality
Corporate Social Responsibility

Teaching

Financial accounting
International accounting

Publications

J. Hwang., C. Lee., and K. Nam. 2024. Classification Shifting and Future Stock Price Crash Risk. Australian Accounting Review, 34 (1):74-96.
S. Chung, C. Lee., G. Lobo., and K. Ow Yong. 2023. Valuation Implications of FAS 159 reported gains and losses from fair value accounting for liabilities. Journal of Accounting, Auditing, and Finance, 38 (4): 833 - 856.
S. Kim., C. Lee., and S. Mitra. 2022. Other Side of Voluntary Clawback Provisions in Executive Compensation Contracts: Evidence from the Investment Efficiency. Review of Pacific Basin Finanical Markets and Policies, 25 (1) 1-50.
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 private-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 CPA Ontario Center for Public Policy and Innovation Research Funding, Canada.
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.