Areas of Interest

• Economic analysis of auditing litigation
• Accrual anomaly
• Information disclosure
• Transfer pricing

Courses Taught

• Advanced Financial Accounting Theory
• Financial Statements and Business Valuation
• Intermediate Accounting
• Cost and Management Accounting
• Strategic Management Accounting
• Internship in Accounting

Community Service

Publications (Selected)

C.-C Chen and H. Lee, (2019), Rigidity of selling, general, and administrative costs and managerial incentives to meet earnings thresholds: Evidence from conglomerates, Review of Economics and Finance, 15(1), 46-76.

H.-L. Lee, H. Lee, and C.-C. Chen, (2018), Auditor industry specialization and decision usefulness of financial reports in an emerging market, Advances in Quantitative Analysis of Finance and Accounting, 16, 207-236.

H.-S. Fan and H. Lee, and H.-L. Lee, (2018), Diversification strategy and earnings informativeness for security valuation, Advances in Quantitative Analysis of Finance and Accounting, 16, 183-206.

Y. Xie and H. Lee, (2018), Tunneling and value relevance of financial reports: Evidence from Hong Kong, Review of Economics and Finance, 11(1), 67-82.

H. Lee, H.-L. Lee, C.-C. Wang, (2017), Engagement partner specialization and corporate disclosure transparency, The International Journal of Accounting, 52(4), 354-369.

H.-L. Lee and H. Lee, (2015), Effect of Information Disclosure and Transparency Ranking System on mispricing of accruals of Taiwanese firms, Review of Quantitative Finance and Accounting, 44, 445-471.

H.-L. Lee and H. Lee, (2013), Do Big 4 audit firms improve the value relevance of earnings and equity? Managerial Auditing Journal, 28, 628-646.

H. Lee, (2012), Incentive contracts and time pressure on audit judgment performance, Managerial Auditing Journal, 27, 263-283.

Conference Papers (Selected)

H. Lee, (2019), Asset write-downs for tunneling and earnings management in an emerging market, Global Finance Conference, Zagreb, Croatia.

H. Lee, (2018), Asset impairments and tunneling in an emerging market, American Accounting Association 2018 Mid-Atlantic Region Meeting, Baltimore, U.S.A.

C.-C. Chen, H. Lee, and R.-C. Tsai, (2017). Cost stickiness and earnings targets, International Conference on Information and Social Science, Kyoto, Japan.

H. Lee, H.-L. Lee, and C.-C. Wang, (2016), Do reputable auditors matter for corporate transparency? American Accounting Association 2016 Annual Meeting, New York, U.S.A.

H. Lee, Y.-H Liao., and C.-C. Wang, (2015), Do reputable auditors matter for informed trading? American Accounting Association 2015 Annual Meeting, Chicago, U.S.A.

H.-S. Fan and H. Lee, (2013), Accounting information for security valuation in diversified firms, American Accounting Association Annual Meeting, August 2013, Anaheim, C.A., U.S.A.

H. Lee and H.-L. Lee, (2013), Do industry-specialized auditors add value to accounting information? American Accounting Association Annual Meeting, August 2013, Anaheim, C.A., U.S.A.

H.-L. Lee and H. Lee, (2012), Does corporate transparency matter for mispricing of accruals? American Accounting Association Annual Meeting, August 2012, Washington, D.C., U.S.A.

H. Lee and H.-L. Lee, (2011), The value relevance of summarized accounting information and audit quality, American Accounting Association Northeast Region Annual Meeting, October 2011, White Plains, New York, U.S.A.; Second International Conference of The Japanese Accounting Review, December 2011, Kobe University, Kobe, Japan.

Research Grants (Selected)

Lee, Hua (PI), C.-J. Chen, W. Chen, and Y. Xie, 2021, Data analytics for quality reporting and effective auditing, Research Grants Council, Inter-Institutional Development Scheme (IIDS) (UGC/IIDS15/B01/20)

Lee, Hua. 2017/2018. Research Grants Council, Competitive Research Funding Schemes (UGC/FDS15/B02/16)

Xie, J.-Z. J. (PI), Hua Lee, and C.-W. J. Lee. 2007. Audit quality and legal rules. Competitive Earmarked Research Grant, 2007. (RGC4620/06H)