Seung Lee

Seung Lee is an Assistant Professor in the Department of Business & Management at the University of Southern Denmark (SDU), specializing in Accounting. He is affiliated with the Faculty of Business and Social Sciences and actively contributes to research in accounting theory, economics, and finance.

• PhD in Accounting, Rice University (2020)

His research focuses on the role of private information, moral hazard, and disclosure dynamics in corporate settings. Key interests include strategic disclosure, dynamic information acquisition, accrual accounting, and performance measurement. His work combines theoretical modeling with economic insights to understand optimal contracting and disclosure policies.

Seung Lee's recent publications explore topics such as the timing and frequency of disclosure, optimal accruals under moral hazard, and spillover effects in strategic reporting. These works are published or forthcoming in top-tier outlets like the Journal of Accounting Research and widely presented at academic conferences and institutions.

Notable scientific awards include:

• Corporate Leadership and Innovation (2025)
• Real Effects of Dynamic Learning and Reputation (2023)

He has been actively involved in teaching advanced and management accounting courses and has supervised or co-taught at SDU since 2018. His academic collaborations include researchers such as Ivan Marinovic and Hyunseob Kim, and he regularly presents at conferences and external institutions, contributing to both theoretical and practical discussions in accounting and economics.