Picheng Lee

Pace University - Department of Accounting

1 Pace Plaza

New York, NY 10038-1502

United States

SCHOLARLY PAPERS

18

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3,918

SSRN CITATIONS
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Top 20,546

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4

CROSSREF CITATIONS

34

Scholarly Papers (18)

1.

Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?

Auditing: A Journal of Practice & Theory, Vol. 27, May 2008, Pace University Accounting Research Paper No. 2005/05
Number of pages: 56 Posted: 31 Oct 2005 Last Revised: 04 Sep 2019
University of Kansas - Accounting and Information Systems Area, University of North Texas - Department of Accounting, Pace University - Department of Accounting and New Jersey Institute of Technology
Downloads 1,265 (15,586)
Citation 1

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earnings overstatement, earnings quality, financial statement fraud, book income, taxable income, deferred tax expenses, SFAS No. 109

2.

Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Forthcoming, Pace University Accounting Research Paper No. 2007/05
Number of pages: 35 Posted: 26 Dec 2007
Kam C. Chan, Barbara R. Farrell and Picheng Lee
Pace University, Pace University - Lubin School of Business and Pace University - Department of Accounting
Downloads 1,235 (16,173)
Citation 1

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earnings management, internal control weakness, Sarbanes-Oxley, Section 404

The Impact of Sarbanes-Oxley on Internal Control Remediation

Pace University Accounting Research Paper No. 2009/05
Number of pages: 19 Posted: 09 Apr 2009
Kam C. Chan, Gary Kleinman and Picheng Lee
Pace University, Montclair State University and Pace University - Department of Accounting
Downloads 464 (61,647)
Citation 1

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Sarbanes-Oxley, Corporate Governance, Internal Control, Section 404

The Impact of Sarbanes-Oxley on Internal Control Remediation

International Journal of Accounting and Information Management Year: 2009, Vol. 17, No. 1, pp. 53-65, 2010 , Pace University Accounting Research Paper No. 2010/10
Posted: 10 Jan 2010 Last Revised: 27 Aug 2019
Kam C. Chan, Gary Kleinman and Picheng Lee
Pace University, Montclair State University and Pace University - Department of Accounting

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Sarbanes-Oxley, Corporate Governance, Big 4, Internal Control, Section 404

4.

Corporate Ownership Structure and Accuracy and Bias of Mandatory Earnings Forecast: Evidence from Taiwan

Journal of International Accounting Research, Vol. 5, No. 2, 2006 , Pace University Accounting Research Paper No. 2007/02
Number of pages: 42 Posted: 11 Jan 2007
National Chengchi University (NCCU) - Department of Accounting, Montclair State University, Pace University - Department of Accounting and National Yunlin University of Science and Technology - Department of Accounting
Downloads 442 (66,029)
Citation 1

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ownership structure, mandatory earnings forecasts, earnings management, financial disclosure, information environments

5.

IPO Anomalies and Innovation Capital

Review of Quantitative Finance & Accounting, Vol. 27, No. 1, pp. 67-91, 2006, Pace University Accounting Research Paper No. 2006/01
Number of pages: 44 Posted: 27 Jan 2006
Chen-lung Chin, Picheng Lee and Gary Kleinman
National Chengchi University (NCCU) - Department of Accounting, Pace University - Department of Accounting and Montclair State University
Downloads 361 (83,894)

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anomalies, initial public offerings, innovation capital, patent, R&D, signaling

6.

Does Innovation Matter to Conference Calls?

IEEE Transaction on Engineering Management, Forthcoming, Pace University Accounting Research Paper No. 2006/02
Number of pages: 55 Posted: 27 Jan 2006
Chen-lung Chin, Picheng Lee and Gary Kleinman
National Chengchi University (NCCU) - Department of Accounting, Pace University - Department of Accounting and Montclair State University
Downloads 120 (238,128)

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Conference calls, innovation, research and development, patent value, patents, intellectual property

7.

Using a Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports

Corporate Social Responsibility and Environmental Management, Forthcoming , Pace University Accounting Research Paper No. 2017/04
Number of pages: 28 Posted: 25 Aug 2017
Gary Kleinman, Chu-hua Kuei and Picheng Lee
Montclair State University - School of Business, Pace University - Lubin School of Business and Pace University - Department of Accounting
Downloads 31 (472,732)

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Water Disclosure, Corporate Social Responsibility Reports, Formal Concept Analysis, CEO Water Mandate, Sustainability

8.

Do Non-Staggered Board Elections Matter to Earnings Quality and the Value Relevance of Earnings and Book Value?

Posted: 14 Jul 2016
Shuling Chiang, Gary Kleinman and Picheng Lee
Independent, Montclair State University and Pace University - Department of Accounting

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Non-Staggered Board, Board Elections, Earnings Quality, Value Relevance

9.

Statistical Choices and Apparent Work Outcomes in Auditing

Journal of Managerial Psychology, Vol. 18 No. 2, pp. 105-125, 2003 , Pace University Accounting Research Paper No. 2013/10
Posted: 14 Dec 2013
Picheng Lee and Gary Kleinman
Pace University - Department of Accounting and Montclair State University

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Job Stress, Employee Turnover, Job Dissatisfaction, Structural Equation Modeling

10.

Corporate Ownership Structure and Innovation: Evidence from Taiwan's Electronics Industry

Journal of Accounting, Auditing and Finance, Vol. 24, No. 1, p. 145, 2009, Pace University Accounting Research Paper No. 2013/09
Posted: 13 Dec 2013
National Chengchi University (NCCU) - Department of Accounting, Asia University, Montclair State University and Pace University - Department of Accounting

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ownership structure, innovation, intellectual capital, patent, voting rights, cash flow rights

11.

The Relationship of Development Status of Investee Countries and Investor Perceptions of Foreign Earnings

International Business & Economics Research Journal, July 2012, Vol. 11, Issue 7, p. 785, Pace University Accounting Research Paper No. 2013/08
Posted: 13 Dec 2013
National Chengchi University (NCCU) - Department of Accounting, Asia University, Montclair State University and Pace University - Department of Accounting

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internationalization, economic development, value relevance of foreign earnings

12.

The Effects of Legal Protections and Control-Ownership Divergences on Investor Perceptions of Foreign Earnings

Journal of Financial Regulation and Compliance, Vol. 21, Iss: 2, pp.164-187, Pace University Accounting Research Paper No. 2013/07
Posted: 13 Dec 2013
National Chengchi University (NCCU) - Department of Accounting, Asia University, Montclair State University and Pace University - Department of Accounting

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internationalization, corporate governance, investor legal protection, value relevance of foreign earnings

13.

The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor-Client Teams

Group Decisions and Negotiations, 12: 57-84, 2003, Pace University Accounting Research Paper No. 2013/06
Posted: 28 Nov 2013
Gary Kleinman, Dan Palmon and Picheng Lee
Montclair State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Pace University - Department of Accounting

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auditor, client, negotiation, group, group decision-making,personality, conflict style

14.

The Effects of the Accelerated Deadline on Form 20-F Filing Lags Among U.S.- Listed Foreign Firms

Pace University Accounting Research Paper No. 2012/17
Posted: 19 Dec 2012 Last Revised: 27 Aug 2019
Pace University, Independent, Pace University - Department of Accounting and Pace University - Department of Accounting

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SEC, accelerated deadline, 20-F, foreign firms, IFRS, bonding

15.

The Effects of Section 404 of Sarbanes-Oxley Act of 2002 on the Audit Fees of Foreign Firms Listed on U.S. Exchanges

Review of Accounting and Finance Forthcoming, Pace University Accounting Research Paper No. 2008/03
Posted: 01 Apr 2008 Last Revised: 04 Sep 2019
Pace University, Pace University - Department of Accounting, Pace University - Department of Accounting and University of Connecticut - Department of Accounting

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audit fees, internal control weakness, Sarbanes-Oxley, Section 404

16.

Why Did Management and Auditors Fail to Identify Ineffective Internal Controls in Their Initial SOX 404 Reviews?

Review of Accounting and Finance, Vol. 7, No. 4, pp. 338-354, 2008 , Pace University Accounting Research Paper No. 2007/01
Posted: 11 Jan 2007 Last Revised: 04 Sep 2019
Kam C. Chan, Picheng Lee and Gim-Seong Seow
Pace University, Pace University - Department of Accounting and University of Connecticut - Department of Accounting

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Sarbanes-Oxley Act, Section 404, Internal control weaknesses, Audit committee

17.

Earnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act

Posted: 23 Jun 2005
Kam C. Chan, Barbara R. Farrell and Picheng Lee
Pace University, Pace University - Lubin School of Business and Pace University - Department of Accounting

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18.

Earnings Forecasts Disclosure Regulation and Earnings Management by IPO Firms

Review of Quantitative Finance & Accounting, Vol. 26, No. 3, 2006, Pace University Accounting Research Paper No. 2003/03
Posted: 03 Nov 2003
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, National Chengchi University (NCCU) - Department of Accounting, National Taiwan University and Pace University - Department of Accounting

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