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Biography

Josh Lee is an associate professor of accounting in the Marriott School of Management at BYU. Prior to joining BYU, he was a tenured associate professor of accounting at the University of Georgia and also previously worked as an assistant professor of accounting at Florida State University. His research interests are centered around capital markets and voluntary disclosure with an emphasis on textual analysis and machine learning. His research has been accepted for publication at the Journal of Accounting & Economics, The Accounting Review, Journal of Financial Economics, and Review of Accounting Studies. His research has been cited or featured in the Wall Street Journal, Bloomberg, Financial Times, CFO.com, and IR Magazine. He completed his doctoral studies at the Olin Business School at Washington University in St. Louis. He earned his undergraduate and master's degrees in accounting at BYU.

To access the datasets used in his research, use this link: https://joshualeeacct.wixsite.com/joshualee

Education

• PhD, Accounting, Washington University in St. Louis, 2014
• BS, Accounting, Brigham Young University, 2009
• MAcc, Brigham Young University, 2009

Selected Publications

• "Corporate Political Activism and Information Transfers", The Accounting Review, 2024
• "Data Visualization and Infographics in 10-K Filings", Journal of Accounting and Economics, 2024
• "Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls", Journal of Accounting Research, 2023
• "Analysts’ and Managers’ Use of Humor on Public Earnings Conference Calls", Review of Accounting Studies, 2023
• "Measurement Error and Bias in Causal Models in Accounting Research", Review of Accounting Studies, 2023
• "Disclosure Sentiment: Machine Learning vs Dictionary Methods", Management Science, 2022
• "Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals", Accounting Horizons, 2021
• "Measuring Credit Risk Using Qualitative Disclosure", Review of Accounting Studies, Volume 26, Pages 815-863, 2021
• "Manager Sentiment and Stock Returns", Journal of Financial Economics, Volume 132 (1), Pages 126-149, 2018
• "Proprietary Costs and Sealing Documents in Patent Litigation", Review of Accounting Studies, Volume 23 (2), Pages 452-486, 2018
• "The Effect of Industry Co-location on Analysts’ Information Acquisition Costs", The Accounting Review, Volume 92 (6), Pages 103-127, 2017
• "Can Investors Detect Managers’ Lack of Spontaneity? Adherence to Pre-determined Scripts during Earnings Conference Calls", The Accounting Review, Volume 91 (1), Pages 229-250, 2016
• "Using Unstructured and Qualitative Disclosures to Explain Accruals", Journal of Accounting and Economics, Volume 62 (2-3), Pages 209-227, 2016
• "Issues Raised by Studying DeFond and Zhang: What Should Audit Researchers Do?", Journal of Accounting and Economics, Volume 58 (2-3), Pages 327-338, 2014
• "The Trade-Off between Reporting Complexity and Proprietary Costs in Voluntary Disclosure Decisions: Evidence from Voluntary Tax Disclosures", Journal of the American Taxation Association

Experience

Other

• Associate Professor of Accounting (with tenure), University of Georgia, 2016–2019
• Assistant Professor of Accounting, Florida State University, 2014–2016

Languages

• Spanish