Daeun (Philip) Lee

Assistant Professor

Contact Information

Email: plee103@calpoly.edu
Phone: 805-756-0696
Office Location: 003-421

Dr. Lee is an assistant professor of accounting at the Orfalea College of Business. He received his B.S. in biology from Duke University and his M.S. and Ph.D. from Baruch College – City University of New York.  

His teaching interests revolve around integrating data analytics and emerging technology into financial accounting. His course materials include financial statement analysis using XBRL-formatted 10-K filings and creative discussion about accounting topics using Generative AI tool. By embracing emerging technologies, he hopes to provide students with an opportunity to advance their career trajectory. 

His research primarily focuses on SEC oversight and financial reporting by non-U.S. firms cross-listed in the U.S. Specifically, he examines how firms’ reporting behavior is associated with the intensity of the SEC’s periodic filing reviews through comment letters. He also investigates how the change in information acquisition and processing costs via XBRL adoption affects the markets.