Hye Seung Lee

Fordham University - Accounting Area

Assistant Professor

Graduate School of Business

113 W. 60th Street

New York, NY 10023

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 13,112

SSRN RANKINGS

Top 13,112

in Total Papers Downloads

3,555

SSRN RANKINGS

Top 33,051

in Total Papers Citations

6

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Scholarly Papers (14)

1.

Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital

Number of pages: 53 Posted: 16 Jul 2008 Last Revised: 29 Aug 2014
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting, Fordham University - Accounting Area and University of California, Irvine
Downloads 840 (27,245)

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Variability of book-tax differences, innate characteristics, information uncertainty

2.

Audit Partner Assignments and Audit Quality in the United States

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 21 Aug 2016 Last Revised: 14 Jul 2018
Hye Seung Lee, Albert Nagy and Aleksandra Zimmerman
Fordham University - Accounting Area, John Carroll University - Boler School of Business and Northern Illinois University - Department of Accountancy
Downloads 651 (38,514)

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Audit Partner Experience, Audit Partner Gender, Audit Fees, Audit Quality

3.

Debt Structure and Conditional Conservatism

Number of pages: 48 Posted: 08 Nov 2009 Last Revised: 09 Apr 2015
Hye Seung Lee and Logan B. Steele
Fordham University - Accounting Area and Oregon State University
Downloads 395 (72,436)

Abstract:

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Conditional conservatism, features of debt, agency costs

4.

Taxable Income and Firm Risk

The Journal of the American Taxation Association: Vol. 39, No. 1, pp. 1-24, Spring 2017
Number of pages: 51 Posted: 01 Mar 2013 Last Revised: 24 May 2017
University of Arizona - Department of Accounting, University of California, Irvine, Fordham University - Accounting Area and Oregon State University
Downloads 294 (101,119)

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Earnings Predictability, Firm Risk, Taxable Income, Book-Tax Differences

5.

It's All in the Name: Evidence of Founder-Firm Endowment Effects

Number of pages: 44 Posted: 20 Mar 2017
Lehigh University - College of Business & Economics, Fordham University - Accounting Area, University of Oklahoma and Lehigh University
Downloads 260 (115,204)

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Founder firms, Family firms, Endowment effect

6.

Unexpected Disclosure Tone Volatility and Investor Risk Assessment

Gabelli School of Business, Fordham University Research Paper No. 2897504
Number of pages: 52 Posted: 13 Jan 2017 Last Revised: 21 Sep 2017
University of Georgia - J.M. Tull School of Accounting, Fordham University - Accounting Area, National Taiwan University and Oregon State University
Downloads 224 (133,931)

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Disclosure tone; tone variability; firm risk; cost of capital; textual analysis; voluntary disclosure

7.

Historical Cost, Inflation, and the US Corporate Tax Burden

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 12 Oct 2013 Last Revised: 08 Mar 2015
University of Arizona - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Fordham University - Accounting Area and University of Southern California - Leventhal School of Accounting
Downloads 213 (140,509)

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Inflation, historical cost, corporate tax burden

CEO Internal Experience and Voluntary Disclosure Quality: Evidence from Management Forecasts

Journal of Business, Finance, and Accounting, forthcoming
Number of pages: 59 Posted: 30 Nov 2017 Last Revised: 25 Nov 2018
Lehigh University - College of Business & Economics, University of Georgia - J.M. Tull School of Accounting, Fordham University - Accounting Area and Lehigh University
Downloads 154 (188,179)

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Voluntary Disclosure, CEO Turnover, CEO Inside Experience, Management Forecasts, Financial Reporting Quality

9.

Are Generalists Beneficial to Corporate Shareholders? Evidence from Exogenous Executive Turnovers

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 72 Posted: 23 Mar 2017 Last Revised: 14 Oct 2018
BUW- Schumpeter School of Business and Economics, Fordham University - Accounting Area, University of Cologne and Centre for Financial Research (CFR) and Lehigh University
Downloads 137 (206,602)

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executive heterogeneity, managerial work experience, firm value

10.

Is the CEO’s In-House Experience Informative About Audit Risk?

Number of pages: 47 Posted: 06 Jul 2013
Lehigh University - College of Business & Economics, Bentley University, Fordham University - Accounting Area and Lehigh University
Downloads 113 (239,237)

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CEO succession, audit fees, audit risk, corporate governance

11.

The Influence of Family Firms on Related Party Transactions and Associated Valuation Implications

Number of pages: 53 Posted: 19 Apr 2018
Florida Atlantic University - School of Accounting, Fordham University - Accounting Area, University of Wisconsin - Madison - Department of Accounting and Information Systems and Lehigh University
Downloads 104 (253,611)

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Family Firms, Related Party Transactions, Valuation, Family Firm Premium

12.

CEO Compensation and the Role of In-House Experience

Number of pages: 45 Posted: 19 Mar 2012
Paul Brockman, Hye Seung Lee and Jesus M. Salas
Lehigh University - College of Business & Economics, Fordham University - Accounting Area and Lehigh University
Downloads 89 (280,771)

Abstract:

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CEO succession, executive compensation, corporate governance

13.

Determinants of CEO Compensation: Generalist-Specialist Versus Insider-Outsider Attributes

Journal of Corporate Finance, Vol. 39, No. C, 2016
Number of pages: 56 Posted: 17 Mar 2017
Paul Brockman, Hye Seung Lee and Jesus M. Salas
Lehigh University - College of Business & Economics, Fordham University - Accounting Area and Lehigh University
Downloads 81 (297,462)

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Executive compensation, CEO insiderness, Generalist skills

14.

Conditional Conservatism and Audit Fees

Forthcoming, Accounting Horizons
Posted: 12 Jan 2012 Last Revised: 30 Aug 2014
Hye Seung Lee, Xu Li and Heibatollah Sami
Fordham University - Accounting Area, Lehigh University - Department of Accounting and Lehigh University

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Audit Fees, Non-audit fees, Conservatism