Cheol Lee

• 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  

Accounting

Research

• Financial reporting
• Earnings management
• Disclosure
• Audit quality
• Corporate Social Responsibility

Teaching

• Financial accounting
• International accounting

• 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 accrual 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. 

• 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.