Picheng Lee, Ph.D.,
Pace University, New York, USA
Lubin School of Business
Information Systems: Audit and Controls
· Corporate Governance
Publication in Refereed Academic Journals:
2021. “The Effect of Auditor Industry Specialization and Board Independence on the Cash Flow Reporting Classification Choices under IFRS” (with S. Chiang and G. Kleinman), International Journal of Accounting and Information Management, Forthcoming.
2020. “Using Text Analytics to Apprehend Urban Sustainability Development” (with G. Kleinman and C. Kuei), Sustainable Development.
2019. “The Impact of Operational Risk Incidents and Moderating Influence of Corporate Governance on Credit Risk and Firm Performance” (with C. Ko and A. Anandarajan), International Journal of Accounting and Information Management, Vol. 27 (1): 96-110.
2017. “Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports” (with G. Kleinman and C. Kuei), Corporate Social Responsibility and Environmental Management, Vol. 24 (4): 341-356.
2017. “Do Non-staggered Board Elections Matter to Earnings Quality and the Value Relevance of Earnings and Book Value?” (with S. Chiang and G. Kleinman), Review of Accounting and Finance, Vol. 16 (1): 46-66.
2017. “Urban Sustainability Management: A Deep Learning Perspective”, (with C. Madu and C. Kuei), Sustainable Cities and Society, Vol. 30 (3): 1-17.
2015. “Compliance and Determinants of US-listed Foreign Firms’ 20-F Filings under the New Securities and Exchange Commission Accelerated Deadline” (with K. Chan, S. El-Gazzar, and R. A. Jacob), Journal of Financial Regulation and Compliance, Vol. 23(2): 161-178.
2013. “Corporate Governance and Innovative Success: An Examination of Moderating Influence of A Firm’s Life Cycle Stage”, (with S. Chiang and A. Anandarajan), Innovation: Management, Policy & Practice, Vol. 15 (4): 500-514.
2012. “The Effects of Section 404 of Sarbanes-Oxley Act on Audit Fees of Foreign Firms Listed on U.S. Exchanges?” (with K. Chan, R. Jacob, and G. Seow), Review of Accounting and Finance, Vol. 11 (3): 236-256.
2012. “The Effect of R&D Tax Credit on Innovation: A Life Cycle Analysis”, (with S. Chiang and A. Anandarajan), Innovation: Management, Policy & Practice, Vol. 14 (4): 510-523.
2011. “Firm Performance Following Auditor Changes for Audit Fee Savings”, (with K. Chan, B. Farrell, and P. Healy), Journal of Business and Economics Research, Vol. 9(10): 17-25.
2010. “R&D Tax Credit and Operating Performance: Implications for Managers”, (with S. Chiang and A. Anandarajan), Management Decision, Vol. 48 (8): 1198-1211.
2009. “The Impact of S-OX on Internal Control Remediation” (with K. Chan, and G. Kleinman), International Journal of Accounting and Information Management, Vol. 29 (1): 53-65.
2009. “The Value Relevance of Corporate Restructuring Charges” (with B. Jaggi, S. Govindaraj and Beixin Lin), Review of Quantitative Finance & Accounting, Vol. 32(2): 101-128.
Ownership Structure and Innovation: Evidence from
2009. “Trends of Accounting Restatements in 2000-2007 and Big Four/Five Auditors,” (with K. Chan and B. Farrell), Journal of Business and Economics Research, Vol. 7(8): (in press).
2008. “Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act” (with K. Chan and B. Farrell), Auditing: Journal of Practice and Theory, Vol. 27(2): 161-180.
2008. “Is Earnings Fraud Associated with Higher
Deferred Tax and/or Book Minus Tax Levels?” (with M. Ettredge, L. Sun, and A.
Anadarajan), Auditing: Journal of Practice and
Theory, Vol. 27(1): 1-33.
2008. “Why did management and auditors fail to identify material internal control weaknesses in their initial SOX 404 reviews?” (with K. Chan and G. Seow), Review of Accounting and Finance, Vol. 7 (4): 338-354.
2008. “The Association
between Corporate Governance and Earnings Quality: Further Evidence Using the
2007. “Using the Event Study Methodology to
Measure the Social Costs of Litigation -
A Re-Examination Using Cases from the Automobile Industry” (with
Effect of Innovative Activity on Firm Performance: The Experience of
2007. “Does Innovation Matter to Conference Calls?” (with C. Chin, G. Kleinman, and P. Wang), IEEE Transactions on Engineering Management, Vol. 54(4): 1-18.
2006. “Corporate Ownership Structure and Accuracy and Bias of Mandatory Earnings Forecast” (with C. Chin, G. Kleinman, and M. Lin), Journal of International Accounting Research, Vol. 5 (2): 41-62.
2006. “IPO Anomalies and Innovation Capital” (with C. Chin, G. Kleinman, and P. Chen), Review of Quantitative Finance & Accounting, Vol. 27 (1): 67-91.
2006. “The Big
2006. “Earnings Forecast Disclosure
Regulation and Earnings Management: Evidence from
2006. “Patent Citation, R&D Spillover, and Tobin
Q: Evidence from the
2005. “The Impact of Financial Forecasts
Regulation on IPO Anomalies: Evidence from
2005. “Going Concern Modeling: A Study of Factors Influencing The Auditor Decision,” (with J. Wei and A. Anadarajan), Journal of Forensic Accounting, Vol. 6(1): 55-76.
2003. “Statistical Choices and Apparent Work Outcomes in Auditing” (with G. Kleinman), Journal of Managerial Psychology, Vol. 18 (2): 105-125.
2003. “The Effects of the Interaction Between Personal and Group Level Factors on the Group Outcomes of Simulated Auditor and Client” (with G. Kleinman and D. Palmon), Group Decision and Negotiation, Vol. 12(1): 57-84.
2002. “Earnings Management Response to Debt Covenant Violations and Debt Restructuring” (with B. Jaggi), Journal of Accounting, Auditing and Finance, Vol. 17(4): 295-324.
2001. “Bankruptcy Prediction of Financially Stressed Firms: An Examination of the Predictive Accuracy of Artificial Neural Network” (with M. P. Anadarajan and A. Anadarajan). International Journal of Intelligent Systems of Accounting, Finance and Management, Vol. 10 (June): 69-81.
Book Chapter Publication
“Bankruptcy Prediction Using Neural Network,” (with A. Anadarajan and M. Anadarajan), Business Intelligence Techniques: A Perspective from Accounting and Finance,” Chapter 7, 2003, pp. 119-134.