UMass Boston


Jay Junghun Lee

Accounting & Finance
Associate Professor
McCormack Hall Floor 05


Jay Lee is an Associate Professor of Accounting at University of Massachusetts Boston. His research focuses on how country-level institutions shape financial accounting and auditing and how financial reporting and audit quality impacts the valuation in capital markets. His work has been published in top-tier academic journals, including Review of Accounting Studies, Contemporary Accounting Research, Journal of International Business Studies, and Auditing: A Journal of Practice and Theory.

Area of Expertise

Financial Accounting and Auditing, International Accounting, and Corporate Governance


PhD, Accounting, Seoul National University

MS, Accounting, University of Illinois at Urbana-Champaign

MBA, Seoul National University

BBA, Seoul National University

Professional Publications & Contributions

Additional Information


Before joining UMass Boston, Prof. Lee was an assistant professor at Hong Kong Baptist University. Prior to entering academia, he obtained his CPA in Korea and worked for PricewaterhouseCoopers and Deloitte in Korea as an auditor.

Courses Taught

Graduate Courses:

BUS ADM 711 Accounting for Financing II (PhD course)
MBA AF 610 Accounting for Managers
MBA AF 615 International Accounting

Undergraduate Courses:

AF 210 Financial Accounting
AF 310 Intermediate Accounting I

Research Interests

Effects of Country-level Institutions on Financial Accounting and Auditing; Impacts of Product Market Competition on Information Environments; Economics Effects of Financial Reporting and Audit Quality; The Role of Individual Managers in Financial Accounting

Professional Activities

Associate Editor of Asia-Pacific Journal of Accounting and Economics;

Member of American Accounting Association, American Finance Association, Canadian Academic Accounting Association, Korean Accounting Association, and Korean Institute of Certified Public Accountants

  • Outstanding Reviewer Award from the American Accounting Association (AAA) International Accounting Section Midyear Meeting, 2023
  • College of Management Dean’s Excellence in Research Award, 2022
  • Outstanding Paper Award from the AAA International Accounting Section Midyear Meeting, 2022
  • Outstanding Reviewer for the AAA International Accounting Section Midyear Meeting, 2022
  • Deloitte Academic Award from the Korean Accounting Association Annual Global Meeting, 2020
  • Outstanding Reviewer for Journal of Banking and Finance, 2018
  • College of Management Dean’s Research Award, 2015
  • Best Paper Award (Auditing) from the Annual Conference of the World Accounting Frontiers Series, 2011