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Hye Seung (Grace) Lee

Department of Accounting: Assistant Professor

  • Seoul Women’s University, Korea, B.S.
  • Vanderbilt University, M.B.A.
  • University of Arizona, Ph.D.
Grace Lee joined the College of Business and Economics at Lehigh University in 2010. She holds a Ph.D. in Management, Master in Business Administration and Bachelor of Economics. Her research interests are mainly centered on understanding the effects of financial reporting on capital markets. Prior to entering academia, she worked as an economic analyst for the Research Institute for International Economics in Korea.
Research Interests
  • The effects of financial reporting on capital markets
  • Financial analysts' forecasts
  • Voluntary disclosure
  • Earnings management and earnings quality
  • The effects of taxes on capital markets
Selected Publications and Working Papers
  • Lee, H., D. Dhaliwal, and M. Neamtiu. 2011. The Impact of Operating Leases on Firm Financial and Operating Risk. The Journal of Accounting, Auditing, and Finance, 26(2) 2011: 151-197
  • Lee, H., H. Sami, and X. Li. 2014. Conditional Conservatism and Audit Fees. Accounting Horizons, conditionally accepted.
  • Lee, H., P. Brockman, G. Krishnan, and J. Salas. The Relation between CEO’s In-house Experience and Audit Fees.
  • Lee, H. Debt Structure and Conditional Conservatism.
  • Lee, H., D. Dhaliwal, M. Pincus, and L. Steele. The Risk-Relevance of Taxable Income.
  • Lee, H., D. Dhaliwal, F. Gaertner, and R. Trezevant. Historical Cost, Inflation, and the US Corporate Tax Burden.
Office Information
Office: RBC 341
Phone: 610-758-3682
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