Ivy Profile

profile image of Sunghan (Sam) Lee

Sunghan (Sam) Lee

Title: Associate Professor
Department: Accounting
Office: 3323 Gerdin

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Academic Work Experience

Associate Professor
Iowa State University
2017 -

Assistant Professor
Iowa State University
2014 - 2017

Assistant Professor
University of Illinois at Chicago
2007 - 2014

Professional Work Experience

KPMG Korea
1996 - 1997


  • Financial Reporting Quality (information environment, disclosure rules, conservatism, and SEC enforcements)
  • CEO Characteristics (ability, reputation, and social networks)
  • Voluntary Disclosure (management forecast and monthly same store sales)

Selected Publications

  • Lee, S., Matsunaga, S., Oh, P. & Hong, H. (forthcoming) "Information Aggregation to Form Earnings Expectations: Evidence from CEO Networks and Management Forecast Accuracy", Contemporary Accounting Research, Link to Paper
  • Lee, S. S., Ling, Z., & Rezaee, Z. (forthcoming) "SEC Comment Letter Disclosures and Short Sellers' Front-Running", Accounting Review, Link to Paper
  • Hong, K., Lee, S., Mynatt, P., and Ramakrishnan, R. (2019) "The Usefulness of Timely Information: The Case of Comparable Store Sales Growth", Advances in Accounting, 44:10-21. Link to Paper
  • Baik, B., Brockman, P., Farber, D., and Lee, S. (2018) "Managerial Ability and The Quality of Firms' Information Environment", Journal of Accounting, Auditing and Finance, 33 (4):506–527. Link to Paper
  • Lee, S., Pandit, S., and Willis, R.H. (2013) "Equity Method Accounting and Sell-Side Analysts' Information Environment", Accounting Review, 88 (6):2117-2143. Link to Paper
  • Lee, S., Matsunaga, S. and Park, C. (2012) "Management Forecast Accuracy and CEO Turnover", Accounting Review, 87 (6):2095-2122. Link to Paper
  • Baik, B., Farber, D., and Lee, S. (2011) "CEO Ability and Management Earnings Forecasts", Contemporary Accounting Research, 28 (5):1645-1668. Link to Paper