
Penn State
Inspires curiosity and a love for knowledge.
A true inspiration to all who learn.
Thank you for being such an encouraging professor! Your positive feedback and belief in my abilities truly motivated me to push my limits.
Seung Won Lee is an Associate Professor of Accounting in the School of Business Administration at Penn State Harrisburg, part of the Business & Economics faculty. He joined the institution in August 2019 and currently serves as Professor-in-Charge of the Master of Professional Accounting, Program Coordinator for the Graduate Certificate in Accounting, and World Campus Accounting Coordinator. Before joining Penn State, Lee was an assistant professor of accounting at the KDI School of Public Policy and Management in South Korea, bringing expertise in accounting and finance honed through prior experience in the telecommunications industry in Korea. His academic credentials include a Ph.D. in Accounting from the State University of New York at Buffalo, an M.A. in Finance and Accounting from Purdue University, and a B.A. in Business Administration from Seoul National University. Additionally, he holds professional certifications as a Certified Public Accountant (CPA), Chartered Financial Analyst (CFA), and Certified Management Accountant (CMA).
Lee's research specializes in areas such as CEO turnover, executive compensation, corporate governance, corporate innovation, earnings management, financial analysts, and mergers and acquisitions. His scholarly work has been published in prestigious journals including Management Science, Applied Economics, Journal of Accounting and Public Policy, Accounting & Finance, Journal of Corporate Accounting and Finance, and Applied Economics Letters. Key publications include "CEO turnover and accounting earnings: The role of earnings persistence" co-authored with Inho Suk and William Kross (Management Science, 2021); "Do dual holders enhance or hinder managerial efficiency?" with Heeick Choi and Seungyoon Jang (Applied Economics, 2025); "Product advertising and financial analyst forecasts" with Heeick Choi, Inho Suk, and Hao Zhang (Journal of Accounting and Public Policy, 2025); "Has R&D investment become riskier for CEOs after the Sarbanes Oxley Act?" (Journal of Corporate Accounting and Finance, 2024); "Short-selling pressure and year-over-year MD&A modifications" with Jiwon Maharjan (Accounting & Finance, 2022); and "The effects of SFAS 123R on earnings management" (Journal of Corporate Accounting and Finance, 2023). His contributions to the field were recognized with a promotion to associate professor effective July 1, 2025.
Professional Email: sjl6133@psu.edu