Cheol Lee

Cheol Lee


Associate Professor of Accounting





Mike Ilitch School of Business
2771 Woodward Avenue
Room 395
Detroit, MI 48201

Cheol Lee

Academic Programs

  • Accounting

Research and teaching interests


  • Financial reporting
  • Earnings management
  • Disclosure
  • Audit quality


  • Financial accounting


  • 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  


 Lee is a member of the American Accounting Association.


  • S. Cho, P. Kang, C. Lee, and C. Park. 2020. Financial Reporting Conservatism and Voluntary CSR Disclosure. Accounting Horizons, forthcoming.
  • 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, forthcoming.
  • 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 persepctive 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 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.