Kyung Joo Lee, Ph.D.

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1 Kyung Joo Lee, Ph.D. Associate Professor School of Business and Technology University of Maryland Eastern Shore Princess Anne, MD Office Location: KH 2110, Kiah Hall Phone: (410) (Office); (410) (Home) Fax: EDUCATION: Ph.D., 1990 UNIVERSITY OF ARIZONA, Tucson, Arizona Major: Business Administration (Accounting) Dissertation: The Effect of Time-Series Properties on the Predictive Value of Quarterly Earnings for Forecasting Annual Earnings MBA, 1982 INDIANA UNIVERSITY, Bloomington, Indiana Major: Quantitative Business Analysis MBA, 1981 BBA, 1978 KOREA UNIVERSITY, Seoul, Korea Major: Finance KOREA UNIVERSITY, Seoul, Korea Major: Business Administration TEACHING FIELDS: Introductory Financial Accounting, Intermediate Accounting, Cost and Managerial Accounting, Financial Statement Analysis, Governmental Accounting, International Accounting EMPLOYMENT HISTORY: Current Appointment: August 2007 Present: UNIVERSITY OF MARYLAND EASTERN SHORE Department of Business, Management and Accounting Associate Professor of Accounting

2 DELAWARE STATE UNIVERSITY, Dover, Delaware and Finance Feb July 2007 Visiting Scholar JEJU NATIONAL UNIVERSITY, Jeju, Korea Apr Jan 2006 Jan Mar 2002 Professor Associate Professor UNIVERSITY OF OREGON, Eugene, Oregon Jan Dec 2000 Visiting Scholar JEJU NATIONAL UNIVERSITY, Jeju, Korea Apr Dec 1999 Apr Mar 1996 Mar Mar 1993 Associate Professor Assistant Professor Senior Lecturer UNIVERSITY OF ARIZONA, Tucson, Arizona Aug Dec 1990 Teaching Assistant/Teaching Associate AWARDS/FELLOWSHIPS: HONORS: 2000 Jeju National University Research Fellowship to visit the University of Oregon as a research scholar to conduct a research project for one year (January 2000 December 2000). Distinguished Research Awards Allied Academies Conferences (2002, 2004, 2006 and 2008). Outstanding Manuscript Award Korean Accounting Association (1992). PROFESSIONAL ORGANIZATION MEMBERSHIP: Allied Academies, Member Korean Accounting Association, Life Member, Board of Directors Korean Management Association, Life Member 2

3 PROFESSIONAL SERVICE Department (UMES) Department Curriculum Committee, Chair, Present Faculty Search Committee, Chair, Department Curriculum Committee-Accounting, Chair, University Senate and Faculty Assembly, Representative, Department Accreditation Committee, Member, Present University (UMES) Member, University Senate and Faculty Assembly, Representative, UMES Retention Committee, Member, Executive/Editorial Board Membership Pan-Pacific Journal of Business Research, Managing Editor, Pan-Pacific Journal of Business Research, Editor, 2013-Present COURSES TAUGHT IN VARIOUS UNIVERSITIES UNIVERSITY OF MARYLAND EASTERN SHORE Department of Business, Management and Accounting ACCT201 - Introductory Financial Accounting ACCT202 - Introductory Corporate and Managerial Accounting ACCT301 - Cost and Budgetary Control ACCT302 - Intermediate Accounting I ACCT303 - Intermediate Accounting II ACCT304 - Managerial Accounting ACCT309 - Financial Statement Analysis ACCT400 - Intermediate Accounting III ACCT405 - Government and Nonprofit Accounting ACCT498 - Independent Study in Accounting DELAWARE STATE UNIVERSITY and Finance Accounting I Accounting for Decision Making JEJU NATIONAL UNIVERSITY Accounting Principles Financial Accounting 3

4 Computerized Accounting Intermediate Financial Accounting Management Accounting Accounting Theory Financial Statement Analysis Accounting Information System Budgeting International Accounting In addition to these undergraduate courses, I taught many graduate (Master and Ph.D. degree program) courses in the area of financial accounting and research methodology. GRADUATE STUDY SUPERVISION JEJU NATIONAL UNIVERSITY Supervise a doctoral dissertation in the area of financial accounting (capital market research). Candidate graduated in December, Also, participate in the supervision of graduate (Master degree) students thesis (12 candidates). PUBLICATIONS [Refereed Journal Articles] (Last Five Years): The Effect of Business Cycle on the Value Relevance of Accounting Information: Evidence from Korean Firms, Pan-Pacific Journal of Business Research (Fall 2015), Vol. 6, No. 2, pp. 2-14, (with Huh, Sung-Kyu, Jung, Hye-Jung, and Kim, Jin-Ah) Association Between Pre IPO Earnings Managements and Post IPO Institutional Ownership Drifts, Academy of Accounting and Financial Studies Journal (2015), Vol 19, Number 3, pp , (with Jin, John, and Li, Diane) Changes in the Quality of Accounting Information with the Adoption of IFRS in Korea, Pan-Pacific Journal of Business Research (Spring 2015), Vol. 6, No. 1, pp , (with Jin, John, and Lee, Brandon) Corporate Social Responsibility and Firm Operating Performance: Evidence from Korean Firms, Pan-Pacific Journal of Business Research, (Fall, 2013), Vol. 4, No. 2, pp. 1-29, (with Jang, Jee In, and Choi, Heon Seob). The Voluntary Adoption of IFRS and Its Impact on the Value Relevance of Earnings and Equity Book Value for Korean Firms, Pan-Pacific Journal of Business Research (Spring 2013), Vol. 4, No. 1, pp , (with Huh, Sung-Kyu, and Jin, John, and Paik, Daniel) 4

5 The Short-term Effect of Pre-IPO Earnings Management on Post-IPO Ownership Structure, accepted for publication in Academy of Accounting and Financial Studies Journal, (with Sun, Yong, Li, Diane, and Jin, Jongdae). The Association between the Firm s Social Performance and Its Financial Performance: Evidence from Korean Firms, Pan-Pacific Journal of Business Research, (2012), Vol. 3, No. 2, pp , (with Mi-Young Kang). REFEREED CONFERENCE PROCEEDINGS/PRESENTATIONS (Last Five Years): The Effect of Financial Leverage Changes on the Value Relevance of Earnings and Book Value of Equity, Paper presented at the Pan-Pacific Business Research Conference, Pomona, CA, February 25-27, 2016 (with Huh, Sung-Kyu, and Jin, John) Economic Consequences of IFRS Adoption in Korea: A Review of Literature, Paper presented at the American Accounting Association Annual Meeting, Chicago, IL, August 8-12, 2015 (with Jang, Jee In, Cheung Joonhei and Seo, Youngmi) Does the Firm s Competitive Strategy Affect the Roles of Accounting Information for Equity Valuation?, Paper presented at the Pan-Pacific Business Research Institute (PPBRI) Conference, California State Polytechnic University-Pomona, Pomona, California, February 26-28,2015 (with Jung, Hye-Jung and Yoo, Sehwan) Compliance Reporting as Part of the Financial Statement Audit: A Comparison of County Governments and Their Auditors Across States, Paper presented at the Pan- Pacific Business Research Institute (PPBRI) Conference, California State Polytechnic University-Pomona, Pomona, California, February 26-28,2015 (with Huh, Sung-Kyu) National Culture and Value Relevance of Accounting Information, Paper presented at the Pan-Pacific Business Research Institute (PPBRI) Conference, California State Polytechnic University-Pomona, Pomona, California, February 26-28,2015 (with Jin, John and Li, Diane) Financial Leverage Changes and the Roles of Accounting Information for Equity Valuation, Paper presented at the MTMI Conference, Virginia Beach, Virginia, September 19-20, 2014 Does National Culture Affect Corporate Risk-Taking Behavior?, Paper presented at the Pan Pacific Business Research Conference, San Bernardino, California, February 27 March 1, 2014 (with Jin, John) The Voluntary Adoption of IFRS and Its Impact on the Value Relevance of Earnings and Equity Book Value for Korean Firms, Paper presented at the Pan Pacific Business Research Conference, San Bernardino, California, February 21-23, 2013 (with Huh, Sung-Kyu, Jin, John, and Paik, Daniel) 5

6 Changes in Accounting Information Quality with the Adoption of IFRS: Korea Case, Paper presented at the Pan Pacific Business Research Conference, San Bernardino, California, February 21-23, 2013 (with Jin, John, Hefzi, Hassan, and Lee, Byung) The Effects of Business Cycles on the Value Relevance of Earnings and Equity Book Value for Korean Firms, Paper presented at the Pan Pacific Business Research Conference, San Bernardino, California, February 10-11, 2012 (with Jung, Hye-Jung and Kim, Jin-Ah) Association between the Firm s Social Performance and Its Financial Performance, Paper presented at the Pan Pacific Business Research Conference, San Bernardino, California, February 10-11, 2012 (with Kang, Mi-Young) Macroeconomic Conditions and Value Relevance of Accounting Information: Evidence from Korean Firms, Paper presented at the MTMI-NIT International Conference, New Carrollton, Maryland, October 20-22, 2011 WORKS IN PROGRESS Does National Culture Affect the Value Relevance of Accounting Information? Corporate Strategies and Value Relevance of Accounting Information: Evidence from Korean Firms. CONFERENCES ATTENDED (Last Five Years): MTMI-NIT International Conference, Virginia Beach, Virginia, September 19-20, 2014 Pan Pacific Business Research Conference, San Bernardino, California, February 21-23, 2013 Pan Pacific Business Research Conference, San Bernardino, California, February 10-11, 2012 MTMI-NIT International Conference, New Carrollton, Maryland, October 20-22, 2011 REFERENCES: Available Upon Request 6

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