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Picheng Lee, Ph.D., CMA Professor of Accounting eMail: plee@pace.edu

Lubin School of Business Teaching Courses: · Acct. Information Systems: Audit and Controls  · Cost/Managerial Accounting  · Financial Accounting Research Topics: · Corporate Governance  · Earnings Forecasts  · Earnings Management   · Financial Distress  · Fraudulent Reporting  · Going Concern Qualification  · Intangible Assets and Innovation  · Sarbanes-Oxley Act (SOX)

Publication in Refereed Academic Journals:

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.

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

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 Gov-score,” (with W. Jiang and A. Anandarajan), Advance in Accounting, Vol. 24: 191-201

2007. “Using the Event Study Methodology to Measure the Social Costs of Litigation - A Re-Examination Using Cases from the Automobile Industry” (with S. Govindaraj and D. Tinkelman), Review of Law and Economics, Vol. 3 (2): 341-382.

2007. “The Effect of Innovative Activity on Firm Performance: The Experience of Taiwan” (with A. Anadarajan, C. Chin, and H. Chi), Advances in Accounting, Vol. 23: 1-30.

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 Bath Hypothesis: Accruals Management in Response to Dividend Reduction” (single author), International Journal of Management, Vol. 23, No. 2, 281-288.

2006. “Earnings Forecast Disclosure Regulation and Earnings Management: Evidence from Taiwan IPO Firms” (with B. Jaggi, C. Chin, and H-W Lin), Review of Quantitative Finance & Accounting, Vol. 26 (3), 275-299.

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

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

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.

Working Paper

“The Effects of Section 404 of Sarbanes-Oxley Act on Audit Fees of Foreign Firms Listed on U.S. Exchange” (with K. Chan, R. Jacob, and G. Seow)

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.

Faculty Advisor

. Association of Latinos Professionals in Finance and Accounting (ALPFA)
 · Serving as a student advisor since ALPFA was established in July 2001.
 · Meeting recruiters and practicing professionals for student internship and
   Co-op opportunities.