's photo

  • Lee, Yong Gyu

  • Professor
  • · Office:  Bldg 58, Room 615
  • · TEL:  02-880-6938
  • · E-mail:  qvian@snu.ac.kr

General Info.

Yong Gyu Lee is an Associate Professor of Accounting at Seoul National University (SNU). Prior to joining the SNU faculty, Prof. Lee had taught accounting at Baruch College of the City University of New York for 5 years and at Sungkyunkwan University for another 5 years. He holds a Ph.D. degree in business administration (concentration in accounting) from Columbia University. Prof. Lee has a KICPA license and previously worked as an auditor for Samjong KPMG.

His current research interests include macroeconomic implications of accounting information, earnings management, and managerial incentives. His articles have appeared in prestigious journals in accounting and finance, such as the Journal of Financial Economics, Review of Accounting Studies, and Contemporary Accounting Research.


[Education and Certification]

  • Ph.D. Business Administration (Accounting), Columbia University, October 2008
  • M.A.S. Accounting, University of Illinois at Urbana-Champaign, May 2004
  • M.B.A. Accounting, Seoul National University, August 2002
  • B.A. Economics, Seoul National University, Summa Cum Laude, February 2000
  • C.P.A., Korean Institute of Certified Public Accountants (KICPA) member, September 2000

[Academic Experience]

  • Associate Professor of Accounting, Seoul National University, September 2018-Present
  • Associate Professor of Accounting, Sungkyunkwan University, March 2014-August 2018
  • Assistant Professor of Accounting, Sungkyunkwan University, September 2013-February 2014
  • Assistant Professor of Accountancy, Baruch College-City University of New York, September 2008-August 2013

[Services to the Field]

  • Associate Editor: Asia-Pacific Journal of Accounting and Economics (SSCI), January 2016-Present
  • Ad-hoc Reviewer:
  • · Journals: Review of Accounting Studies; European Accounting Review; Asia-Pacific Journal of Accounting and Economics; Asia-Pacific Journal of Financial Studies; Seoul Journal of Business
  • · Journals (Printed in Korean): Accounting Information Review; Korean Accounting Journal; Korean Accounting Review; Korean Management Review; Study on Accounting, Taxation, and Auditing
  • · Conferences: AAA Annual Meetings; AAA FARS Meetings; AAA Western Regional Meeting

[Industry Experience]

  • Senior Auditor/Staff Accountant, Samjong KPMG Accounting Corp, Korea, September 2000-May 2003

[Awards and Honors]

  • New Researcher Grant, National Research Foundation of Korea, 2018, 2017, 2014
  • Teaching Excellence Award, Sungkyunkwan University Business School, Spring 2018, Fall 2017, Spring 2016
  • Jungbong Research Award, Sungkyunkwan University Business School, 2016, 2014
  • Faculty Research Fund, Sungkyunkwan University, 2013
  • The Professional Staff Congress-City University of New York (PSC-CUNY) Research Award, CUNY, 2009-2013
  • Faculty Scholarship & Creative Achievement Award, Baruch College, 2012
  • Irving Weinstein Scholar, Stan Ross Department of Accountancy, Baruch College, 2009
  • Columbia Business School Doctoral Fellowship, 2004-2008
  • The Korea Foundation for Advanced Studies (KFAS) Scholarship, 2004-2008


  1. Anantharaman, Divya, and Yong Gyu Lee. 2014. Managerial risk taking incentives and corporate pension policy. Journal of Financial Economics 111 (2): 328-351.

  2. Lee, Yong Gyu. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies 19 (2): 539-572.

  3. Jorgensen, Bjorn, Yong Gyu Lee, and Steve Rock. 2014. The shapes of scaled earnings histograms are not due to scaling and sample selection: Evidence from distributions of reported earnings per share. Contemporary Accounting Research 31 (2): 498-521.

  4. Ghosh, Aloke, and Yong Gyu Lee. 2013. Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls. Journal of Business, Finance and Accounting 40 (3-4): 318-349.

  5. Jorgensen, Bjorn, Yong Gyu Lee, and Yong Keun Yoo. 2011. The valuation accuracy of equity value estimates inferred from conventional empirical implementations of the abnormal earnings growth model: U.S. evidence. Journal of Business, Finance and Accounting 38 (3-4): 446-471.