Hye Seung (Grace) Lee

Fordham University - Gabelli School of Business

Associate Professor

140 West 62nd Street

New York, NY 10023

United States

  • Fordham University - Gabelli School of Business

SCHOLARLY PAPERS

18

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SSRN CITATIONS
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Top 17,907

in Total Papers Citations

57

CROSSREF CITATIONS

11

Scholarly Papers (18)

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1.

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 (Grace) Lee, Albert Nagy and Ally Zimmerman
Fordham University - Gabelli School of Business, John Carroll University - Boler School of Business and Florida State University - Department of Accounting
Downloads 1,015 (37,561)
Citation 26

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

2.

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

Number of pages: 53 Posted: 16 Jul 2008 Last Revised: 18 May 2020
Dan S. Dhaliwal, Hye Seung (Grace) Lee, Morton Pincus and Logan B. Steele
University of Arizona - Department of Accounting (deceased), Fordham University - Gabelli School of Business, University of California, Irvine and Oregon State University
Downloads 922 (43,025)
Citation 9

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

3.

Debt Structure and Conditional Conservatism

Number of pages: 48 Posted: 08 Nov 2009 Last Revised: 09 Apr 2015
Hye Seung (Grace) Lee and Logan B. Steele
Fordham University - Gabelli School of Business and Oregon State University
Downloads 481 (99,902)
Citation 2

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Conditional conservatism, features of debt, agency costs

4.

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

Number of pages: 49 Posted: 20 Mar 2017 Last Revised: 12 Aug 2019
Paul Brockman, Hye Seung (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, Fordham University - Gabelli School of Business and Lehigh University
Downloads 436 (112,139)

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Founder firms, Family firms, Endowment effect

5.

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn from It

Downloads 345 (146,179)

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn from It

Contemporary Accounting Research, Forthcoming, Gabelli School of Business, Fordham University Research Paper No. 2897504
Number of pages: 49 Posted: 13 Jan 2017 Last Revised: 30 Aug 2019
John L. Campbell, Hye Seung (Grace) Lee, Hsin-min Lu and Logan B. Steele
University of Georgia - J.M. Tull School of Accounting, Fordham University - Gabelli School of Business, National Taiwan University and Oregon State University
Downloads 345 (145,145)
Citation 2

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

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn From It

Contemporary Accounting Research, Forthcoming
Posted: 03 Sep 2019
John L. Campbell, Hye Seung (Grace) Lee, Hsin-min Lu and Logan B. Steele
University of Georgia - J.M. Tull School of Accounting, Fordham University - Gabelli School of Business, National Taiwan University and Oregon State University

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Disclosure tone, qualitative disclosure, tone volatility, information risk, firm risk

6.

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
Dan S. Dhaliwal, Morton Pincus, Hye Seung (Grace) Lee and Logan B. Steele
University of Arizona - Department of Accounting (deceased), University of California, Irvine, Fordham University - Gabelli School of Business and Oregon State University
Downloads 332 (152,246)
Citation 5

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

7.

Do Related Party Transactions Affect Family Firm Valuations?

Number of pages: 57 Posted: 19 Apr 2018 Last Revised: 31 Jul 2023
Mark J. Kohlbeck, Hye Seung (Grace) Lee, Brian W. Mayhew and Jesus M. Salas
Florida Atlantic University - School of Accounting, Fordham University - Gabelli School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and Lehigh University
Downloads 280 (182,109)
Citation 8

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

8.

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
Dan S. Dhaliwal, Fabio B. Gaertner, Hye Seung (Grace) Lee and Robert Trezevant
University of Arizona - Department of Accounting (deceased), University of Wisconsin - Madison - Department of Accounting and Information Systems, Fordham University - Gabelli School of Business and University of Southern California - Leventhal School of Accounting
Downloads 247 (206,330)

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Inflation, historical cost, corporate tax burden

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
André Betzer, Hye Seung (Grace) Lee, Peter Limbach and Jesus M. Salas
University of Wuppertal - Schumpeter School of Business and Economics, Fordham University - Gabelli School of Business, University of Bielefeld and Lehigh University
Downloads 236 (215,670)
Citation 1

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executive heterogeneity, managerial work experience, firm value

10.

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
Paul Brockman, John L. Campbell, Hye Seung (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, University of Georgia - J.M. Tull School of Accounting, Fordham University - Gabelli School of Business and Lehigh University
Downloads 204 (247,340)
Citation 4

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

11.

Do Consumers Vote With Their Feet in Response to Negative ESG News? Evidence From Consumer Foot Traffic to Retail Locations

Number of pages: 74 Posted: 20 Jul 2023
Svenja Dube, Hye Seung (Grace) Lee and Danye Wang
City University of NY, Baruch College, Zicklin School of Business, Fordham University - Gabelli School of Business and University of Iowa
Downloads 201 (250,810)

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Consumers, ESG News, Foot Traffic, Demographics, Media, Consumer

12.

The Political Economy of Tariff Exemption Grants

Number of pages: 68 Posted: 14 Nov 2021 Last Revised: 19 Apr 2023
Veljko Fotak, Hye Seung (Grace) Lee, William L. Megginson and Jesus M. Salas
School of Management, University at Buffalo (SUNY), Fordham University - Gabelli School of Business, University of Oklahoma and Lehigh University
Downloads 157 (310,965)

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Trade tariffs, political connections

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 (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, Fordham University - Gabelli School of Business and Lehigh University
Downloads 147 (328,367)
Citation 8

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Executive compensation, CEO insiderness, Generalist skills

14.

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

Number of pages: 47 Posted: 06 Jul 2013
Paul Brockman, Gopal V. Krishnan, Hye Seung (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, Bentley University, Fordham University - Gabelli School of Business and Lehigh University
Downloads 145 (332,051)

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CEO succession, audit fees, audit risk, corporate governance

15.

Share Repurchases and the Inflation Reduction Act

Number of pages: 30 Posted: 20 Mar 2023
Paul Brockman, Zhe (Michael) Guo, Hye Seung (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, Fordham University - Gabelli School of Business, Fordham University - Gabelli School of Business and Lehigh University
Downloads 133 (355,183)

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Repurchases, Buybacks, Taxes, IRA

16.

CEO Compensation and the Role of In-House Experience

Number of pages: 45 Posted: 19 Mar 2012
Paul Brockman, Hye Seung (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, Fordham University - Gabelli School of Business and Lehigh University
Downloads 115 (395,570)

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CEO succession, executive compensation, corporate governance

17.

Share Repurchases and Investment Policies

Downloads 71 (541,853)

Share Repurchases and Investment Policies

Number of pages: 53 Posted: 13 Mar 2023
Paul Brockman, Hye Seung (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, Fordham University - Gabelli School of Business and Lehigh University
Downloads 66 (572,113)

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Repurchases, Investments, Capital Expenditures, R&D, Employment

Share Repurchases and Investment Policies

Number of pages: 54 Posted: 15 Sep 2023
Jesus M. Salas, Paul Brockman and Hye Seung (Grace) Lee
Lehigh University, Lehigh University - College of Business and Fordham University - Gabelli School of Business
Downloads 5 (1,031,195)

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Repurchases, Investments, Capital Expenditures, R&D, Employment

18.

Conditional Conservatism and Audit Fees

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

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Audit Fees, Non-audit fees, Conservatism