Seung Won Lee, Ph.D.

Seung Won Lee, Ph.D.
Assistant Professor of Accounting, School of Business Administration
Olmsted, E356
Olmsted Building
777 W. Harrisburg Pike
Middletown, PA 17057 US

Dr. Seung Won Lee joined the university in August 2019. He has accounting and finance experience in the telecommunication industry. Dr. Lee is a Certified Public Accountant (CPA), Chartered Financial Analyst (CFA), and Certified Management Accountant (CMA). He has publications in such journals as Management Science, Accounting & Finance, Journal of Corporate Accounting and Finance, Quarterly Journal of Finance and Accounting, and Applied Economics Letters.

  • CEO turnover
  • Executive compensation 
  • Corporate Governance 
  • Corporate Innovation 
  • Earnings Management 
  • Financial Analysts
  • Merger & Acquisition

Lee, S.W (2022). The effects of SFAS 123R on earnings management. Journal of Corporate Accounting and Finance

Suk, I., Lee, S.W., Kross, W. (2021). CEO turnover and accounting earnings: The role of earnings persistence. Management Science, 67(5), 3195-3218

Maharjan, J., Lee, S.W. (2021). Short-selling pressure and year-over-year MD&A modifications. Accounting & Finance

Park, S.J., Lee, S.W., Lee, B.B., Kim, H. T. (2021). Corporate innovation and audit fees. Pan-Pacific Journal of Business Research, 12(2). 1-24.

Choi, H., Kim, H., Lee, S.W., Mo, S. (2020). The effects of SFAS-123R on corporate investment. Applied Economics Letters, 27(10), 803-809.

Kim, C., Kim, H.T., Kwak, B., Lee, S.W. (2018). The effect of ex-ante CEO turnover risk on firm's discretionary expenditures. Quarterly Journal of Finance and Accounting, 56(1-2), 53-90.

Ph.D., Accounting, State University of New York at Buffalo

M.A., Finance, Accounting, Purdue University

B.A., Business Administration, Seoul National University

Financial and Managerial Accounting for Decision Making
Intermediate Accounting II
Advanced Financial Accounting
Financial Reporting I
Accounting for Managerial Decisions