Cal Poly

Orfalea College of Business

Daeun (Philip) Lee

Daeun (Philip) Lee

Office 03-421
Phone 805-756-0696

Daeun (Philip) Lee

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.  


Duke University, B.S. Biology 

Baruch College – CUNY, M.S. Accountancy 

Baruch College – CUNY, Ph.D. Accounting  


Kolev, K.S., Lee, D., and Neamtiu, M. 2023. SEC confidential treatment and regulatory filing reviews. Journal of Accounting and Public Policy 42 (3). 

Wang, W. Barnaby, J. Y. Tada, Y., Li, H., Tor, M., Caldelari, D., Fu, X-D., and Dong, X. 2011. Timing of plant immune responses by a central circadian regulator. Nature 470: 110-114. 

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