Picheng Lee

ACADEMIC AND PROFESSIONAL ENGAGEMENT ACTIVITIES

Dr. Picheng Lee is currently a professor of accounting whose research covers corporate governance, earnings management, earnings forecasts, financial distress, intangible assets, and environmental sustainability. He joined the Lubin School of Business in 2000 and ever served as the faculty advisor for Association of Latino Professionals in Finance and Accounting (ALPFA). Dr. Lee had consulting experience in designing and setting up computerized accounting and costing systems in order to analyze accounting payables and bad debts of customers’ accounts receivables, prepare operational budget and management reports, prepare financial statements, and streamline E-business systems for international trade imports (from Mainland China) and exports (to United States). He regularly teaches accounting information systems, cost/managerial accounting systems, and financial accounting.

Dr. Picheng Lee is an editorial board member of the International Journal of Accounting and Information Management. He has served as journal reviewer for the Advances in Accounting, Journal of Accounting, Auditing and Finance, Review of Accounting and Finance, and Corporate Social Responsibility and Environmental Management since 2005.

Dr. Picheng Lee has published academic papers in various journals including Auditing: A Journal of Practice and Theory, Advances in Accounting, Journal of Accounting, Auditing, and Finance, Journal of International Accounting Research, Journal of Forensic Accounting, Review of Quantitative Finance and Accounting, Review of Accounting and Finance, and International Journal of Accounting and Information Management.

SELECTED CONTRIBUTIONS & PUBLICATIONS

Chiang, S., Kleinman, G., Lee, P. (2023). The Effect of Key Audit Matters on the Association of Credit Risk and Earnings Quality. Managerial Auditing Journal. 38(7), 997-1023. Read More >>

Chiang, S., Kleinman, G., Lee, P. (2021). The Effect of Auditor Industry Specialization and Board Independence on the Cash Flow Reporting Classification Choices under IFRS: Evidence from Taiwan. International Journal of Accounting and Information Management. 29(1), 147-168. Read More >>

Lee, P., Kleinman, G., Kuei, C. (2020). Using Text Analytics to Apprehend Urban Sustainability Development. Corporate Social Responsibility and Environmental Management. Read More >>

Ko, C., Lee, P., Anandarajan, A. (2019). The impact of operational risk incidents and moderating influence of corporate governance on credit risk and firm performance. International Journal of Accounting and Information Management. 27(1), 96-110. Read More >>

Madu, C., Kuei, C., Lee, P. (2017). Urban Sustainability Management: A Deep Learning Perspective. Sustainable Cities and Society. 301-17. Read More >>

Kleinman, G., Kuei, C., Lee, P. (2017). Using A Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports. Corporate Social Responsibility and Environmental Management. 24(4), 341-356. Read More >>

Chiang, S., Kleinman, G., Lee, P. (2017). Do Non-staggered Board Elections Matter to Earnings Quality and the Value Relevance of Earnings and Book Value?. Review of Accounting and Finance. 16(1). Read More >>

Chan, K., El-Gazzar, S., Jacob, R., Lee, P. (2015). Compliance and determinants of U.S.-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline. Journal of Financial Regulation and Compliance. 161-178.

Chin, C., Chen, Y., Kleinman, G., Lee, P. (2013). The effects of legal protections and control-ownership divergences on investor perceptions of foreign earnings. Journal of Financial Regulation and Compliance. 21(2), 164-187.

Chiang, S., Lee, P., Anadarajan, A. (2013). Corporate Governance and Innovative Success: An Examination of the Moderating Influence of a Firm's Life Cycle Stage. Innovation: Management, Policy & Practice. 15(4), 538-552.

Chin, C., Chen, Y., Kleinman, G., Lee, P. (2012). The Relationship Of Development Status Of Investee Countries And Investor Perceptions Of Foreign Earnings. International Business & Economics Research Journal. 11(7), 785-794.

Chan, K., Jacob, R., Lee, P., Seow, G.S. (2012). The effects of Section 404 of Sarbanes-Oxley Act of 2002 on the audit fees of foreign firms listed on US exchanges. Review of Accounting and Finance. 11(3), 236-256.

Chiang, S., Lee, P., Anandarajan, A. (2012). The effect of R&D tax credit on innovation: A life cycle analysis. Innovation: Management, Policy & Practice. 14(4), 510-523. Read More >>

Chan, K., Farrell, B., Healy, P., Lee, P. (2011). Firm Performance Following Auditor Changes for Audit Fee Savings. Journal of Business & Economics Research. 9(10), 17-26. Read More >>

Anandarajan, A., Chiang, S., Lee, P. (2010). R&D Tax Credit and Operating Performance: Implications for Managers. Management Decision. 48(8), 1198-1211. Read More >>

Chan, K., Farrell, B., Lee, P. (2009). Trends of Accounting Restatements in 2000-2007 and Big Four/Five Audito. Journal of Business & Economics Research. 7(8), 91-97.

Jaggi, B., Lin, B., Govindaraj, S., Lee, P. (2009). The value relevance of corporate restructuring charges. Review Of Quantitative Finance And Accounting. 32(2), 101-128.

Chan, K., Kleinman, G., Lee, P. (2009). The Impact of Sarbanes-Oxley on Internal Control Remediation. International Journal of Accounting and Information Management. 17(1), 53-65. Read More >>

Chin, C., Chen, Y., Kleinman, G., Lee, P. (2009). Corporate Ownership Structure and Innovation: Evidence from Taiwan Electronics Industry. Journal of Accounting, Auditing & Finance. 24(1), 145-175.

Chan, K., Lee, P., Seow, G. (2008). Why did management and auditors fail to identify material internal control weaknesses in their initial SOX 404 reviews?. Review of Accounting and Finance. 7(4), 338-354.

Jiang, W., Lee, P., Anandarajan, A. (2008). The Association Between Corporate Governance and Earnings Quality: Further Evidence Using The Gov-Score. Advances In Accounting. 24191-201.

Ettredge, M., Sun, L., Lee, P., Anandarajan, A. (2008). Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?. Auditing: A Journal of Practice and Theory. 27(1), 1-33.

Chan, K., Farrell, B. (2008). Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory. 27(2), 161-180.

Govindaraj, S., Lee, P., Tinkelman, D. (2007). The Impact of Product and Other Litigation on the Market Value of Automobile Firms. Review of Law and Economics. 3(2), 341-382.

Anandarajan, A., Chin, C., Lee, P., Chi, H. (2007). The Association of Industry Value Chain and Tobin's q: An Examination of the Semiconductor Industry. Advances In Accounting. 231-30.

Chin, C., Lee, P., Kleinman, G., Wang, P. (2007). Does Innovation Matter to Conference Calls?. IEEE Transactions On Engineering Management. 54(4), 1-18.

Lee, P. (2006). The Big Bath Hypothesis: Accruals Management in Response to Dividend Reduction. International Journal of Management. 23(2), 281-288.

Chin, C., Lee, P., Chi, H., Anadarajan, A. (2006). Patent Citation, R&D Spillover, and Tobin Q: Evidence from the Taiwan Semiconductor Industry. Review Of Quantitative Finance And Accounting. 26(1), 67-84.

Chin, C., Lee, P., Kleinman, G., Chen, P. (2006). IPO Anomalies and Innovation Capital. Review Of Quantitative Finance And Accounting. 27(1), 67-91.

Jaggi, B., Chin, C., Lin, H.W., Lee, P. (2006). Earnings Forecast Disclosure Regulation and Earnings Management: Evidence from Taiwan IPO Firms. Review Of Quantitative Finance And Accounting. 26(3), 275-299.

Chin, C., Kleinman, G., Lee, P., Lin, M. (2006). Corporate Ownership Structure and Accuracy and Bias of Mandatory Earnings Forecast. Journal of International Accounting Research. 5(2), 41-62.

Wang, Y., Lee, P., Chin, C., Kleinman, G. (2005). The Impact of Financial Forecasts Regulation on IPO Anomalies: Evidence from Taiwan. Journal of Financial Regulation and Compliance. 13(2), 146-166.

Lee, P., Wei, J., Anandarajan, A. (2005). Going Concern Report Modeling: A Study of Factors Influencing The Auditor Decision. Journal of Forensic Accounting. 6(1), 55-76.

Kleinman, G., Palmon, D., Lee, P. (2003). The Effects of the Interaction Between Personal and Group Level Factors on the Group Outcomes of Simulated Auditor and Client. Group Decision and Negotiation. 12(1), 57-84.

Lee, P.P., Kleinman, G. (2003). Statistical Choices and Apparent Work Outcomes in Auditing. Journal of Managerial Psychology. 18(2), 105-125.

Jaggi, B., Lee, P. (2002). Earnings Management Response to Debt Covenant Violations and Debt Restructuring. Journal of Accounting, Auditing & Finance. 295-324.

Anadarajan, M., Lee, P., Anadarajan, A. (2001). Bankruptcy Prediction of Financially Stressed Firms: An Examination of the Predictive Accuracy of Artificial Neural Network. International Journal of Intelligent Systems of Accounting, Finance and Manageme. 1069-81.