Hye Seung Lee

Grace Lee’s research interests are mainly centered on the effects of firm-level organizational and economic characteristics on financial reporting outcomes, the effects of financial and tax reporting on capital markets, corporate governance, and family firms. Her research has been published in The Accounting Review; Journal of Financial and Quantitative Analysis; Journal of Accounting, Auditing, and Finance; Journal of Business Finance and Accounting; Journal of Accounting and Public Policy; Journal of Corporate Finance; and Accounting Horizons.

Dr. Lee currently teaches financial accounting and managerial accounting at the undergraduate and graduate levels.

Education

• PhD: University of Arizona
• Master’s: Vanderbilt University
• Bachelor’s: Seoul Women’s University, Seoul, Korea

Research interests

• Effects of financial reporting on capital markets
• Financial analysts' forecasts
• Voluntary disclosure
• Earnings management and earnings quality
• Corporate governance
• Family firms

Publications

• Lee, H., J. Campbell, H. Lu, and L. Steele. 2019. "Express Yourself: Why Managers’ Disclosure Tone Varies across Time and What Investors Learn from It," Contemporary Accounting Research, forthcoming.
• Lee, H. and L. Steele. 2019. “Debt Structure and Conditional Conservatism,” Journal of Financial Reporting, forthcoming.
• Lee, H., A. Nagy, and A. Zimmerman. 2019. “Audit Partner Assignments and Audit Quality in the United States,” The Accounting Review, forthcoming.
• Lee, H., A. Betzer, P. Limbach, and J. Salas. 2019. “Are Generalists Beneficial to Corporate Shareholders? Evidence from Exogenous Executive Turnovers,” Journal of Financial and Quantitative Analysis, forthcoming.
• Lee, H., P. Brockman, G. Krishnan, and J. Salas 2019. “Implications of CEO Succession Origin and In-house Experience for Audit Pricing,” Journal of Accounting, Auditing, and Finance, forthcoming.
• Lee, H., P. Brockman, J. Campbell, and J. Salas 2019. “CEO Internal Experience and Voluntary Disclosure Quality: Evidence from Management Forecasts,” Journal of Business Finance and Accounting, forthcoming.
• Lee, H., D. Dhaliwal, M. Pincus, and L. Steele. 2017. “Taxable Income and Firm Risk,” Journal of the American Taxation Association, Spring Vol. 39(1): 1-24.
• Lee, H., P. Brockman, and J. Salas. 2016. “Determinants of CEO Compensation: Generalist-Specialist versus Insider-Outsider Attributes,” Journal of Corporate Finance, Vol. 39: 53-77.
• Lee, H., D. Dhaliwal, R. Trezevant, and F. Gaertner. 2015. “Historical Cost, Inflation, and the US Corporate Tax Burden,” Journal of Accounting and Public Policy, Vol. 34(5): 467-489.
• Lee, H., H. Sami, and X. Li. 2015. “Conditional Conservatism and Audit Fees,” Accounting Horizons, Vol. 29(1): 83-113.
• Lee, H., D. Dhaliwal, and M. Neamtiu. 2011. “The Impact of Operating Leases on Firm Financial and Operating Risk,” Journal of Accounting, Auditing, and Finance, Vol. 26(2): 151-197.
• Lee, H., P. Brockman, and J. Salas. 2015. “CEO Turnover and Firm Performance,” book chapter in CEO Branding, Routledge, NY.