Kellogg School of Management
Kyungha (Kari) LeeDoctoral Candidate in Accounting
Ph.D. in Accounting, Kellogg School of Management, Northwestern University, 2015 (expected)
Curriculum Vitae (290 KB / 3 pages)
Kyungha Lee is a doctoral candidate in Accounting Information & Management at Kellogg School of Management, Northwestern University. Her research interests include disclosure, certification, audit and accounting regulations. Her working papers have mostly focused on certifiers' incentives and how these incentives affect their disclosure behavior and the information content within the certification they provide.
Research Interests: Disclosure, Certification, Audit, Accounting Regulations
Job Market Paper
Partner Identification and Audit Quality
(PDF 418KB / 55 pages)
Abstract: This paper studies the effect of identifying the engagement partner on audit quality with a focus on the individual partner's incentives and the partnership's choice of internal quality control. The analysis shows conditions under which the audit partnership's choice of internal quality control would be lower when clients imperfectly observe the individual partner's performance. A comparison between the settings when only partnership performance is observed and when individual partner performance is also observed shows that the level of external monitoring of audit quality has to be sufficiently high for audit partner identification to lead to higher expected audit quality.
The Classification System of Certification
The Reporting Behavior of Credit Rating Agencies Under Reputation Concerns
Work in Progress:
Fair Value Measurements in Illiquid Markets