Jimmy Lee

Singapore Management University - School of Accountancy

Assistant Professor of Accounting

60 Stamford Road

Singapore, 178900

Singapore

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 7,182

SSRN RANKINGS

Top 7,182

in Total Papers Downloads

6,046

CITATIONS

2

Scholarly Papers (13)

1.
Downloads 1,476 ( 11,537)
Citation 1

Internal Governance and Real Earnings Management

Singapore Management University School of Accountancy Research Paper No. 5
Number of pages: 71 Posted: 16 Oct 2012 Last Revised: 04 Oct 2014
Qiang Cheng, Jimmy Lee and Terry J. Shevlin
Singapore Management University, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 1,026 (19,832)
Citation 1

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internal governance, real earnings management

Internal Governance and Real Earnings Management

Accounting Review, May 2016 (Forthcoming)
Number of pages: 72 Posted: 28 Sep 2015
Qiang Cheng, Jimmy Lee and Terry J. Shevlin
Singapore Management University, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 450 (61,010)
Citation 1

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internal governance, real earnings management, top management team

2.

The Role of Accounting Conservatism in Firms’ Financial Decisions

Number of pages: 45 Posted: 02 Dec 2010 Last Revised: 18 Apr 2013
Jimmy Lee
Singapore Management University - School of Accountancy
Downloads 1,471 (11,596)
Citation 1

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Accounting Conservatism, Financial Flexibility, Financial Constraints

3.

The Effect of Board Independence on Information Asymmetry

European Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-23
Number of pages: 50 Posted: 23 Sep 2008 Last Revised: 14 Jan 2015
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 755 (31,426)

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Corporate governance, board independence, management forecasts, analysts, information asymmetry

4.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 597 (43,052)

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Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

5.

Corporate Tax Aggressiveness and Insider Trading

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 10 May 2015 Last Revised: 16 Jul 2018
Wayne State University, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 417 (67,495)

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Tax aggressiveness, insider trading, litigation risk, managerial rent extraction

6.

Moral Hazard, Firms’ Internal Governance and Management Earnings Forecasts

Number of pages: 54 Posted: 28 Jul 2010
Jimmy Lee
Singapore Management University - School of Accountancy
Downloads 301 (98,081)

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Earnings guidance, corporate governance, executive compensation

7.

Measuring Reporting Conservatism Using the Dichev-Tang (2008) Model

2012 AAA Annual Meeting - Financial Accounting and Reporting Section Concurrent Session
Number of pages: 56 Posted: 04 Jul 2012
Jimmy Lee
Singapore Management University - School of Accountancy
Downloads 279 (106,426)

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measure of accounting conservatism, construct validity tests

8.

The Inclusion of General Counsel in Top Management and Tax Avoidance

Number of pages: 63 Posted: 16 Dec 2014 Last Revised: 16 Jul 2018
Beng Wee Goh, Jimmy Lee and Jeffrey Ng
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 214 (139,193)

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Top management composition, general counsel, tax avoidance

9.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 No. 2018-85
Number of pages: 56 Posted: 24 Jul 2018
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 151 (190,151)

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Societal Trust; Tax Avoidance, Tax evasion, Legal institutions, Capital market pressure

10.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Journal of Business Ethics, Vol. 150, No. 3, 2018, Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016 Last Revised: 03 Jul 2018
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 148 (193,326)

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Tax Aggressiveness, Tax Systems, Media Independence, CSR, Business Ethics

11.

Disclosure of Management Guidance in Conference Calls: Materiality, Determinants, and Consequences

Number of pages: 55 Posted: 23 Sep 2008 Last Revised: 29 Jul 2018
Pennsylvania State University, Singapore Management University - School of Accountancy and University of Florida - Warrington College of Business Administration
Downloads 119 (229,333)

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conference calls, disclosure venue, management guidance, trading volume

12.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Journal of Intrernational Accounting Research, Vol. 16, No. 2, 2017
Number of pages: 56 Posted: 21 Apr 2017 Last Revised: 16 Jul 2018
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 118 (230,796)

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Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

The Effect of Corporate Tax Avoidance on the Cost of Equity

Singapore Management University School of Accountancy Research Paper No. 2014-11
Posted: 23 Mar 2013 Last Revised: 25 Feb 2016
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine

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tax avoidance, tax planning, cost of equity

The Effect of Corporate Tax Avoidance on the Cost of Equity

Accounting Review, Forthcoming
Posted: 25 Feb 2016
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine

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Tax avoidance, tax planning, cost of equity