Kevin Hee
Clinical Assistant Professor – Accounting and Business Law

Professional Summary
Kevin Hee worked for 4.5 years in public accounting (Arthur Andersen, PwC and EY) in their tax groups as a tax and senior tax associate. He earned his CPA from the state of Virginia. He holds a PhD in Accounting from the University of Colorado at Boulder. He was an assistant professor in accounting at San Diego State University and CSU San Marcos from 2008 to 2022.
Education
- 2008 – PhD, Accounting, University of Colorado at Boulder, Boulder, Colorado
- 1997 – MS, Accounting, University of Virginia, Charlottesville, Virginia
- 1995 – BS, Commerce, University of Virginia, Charlottesville, Virginia
Courses
- ACC 3303 – Accounting Information Systems (2022 – current)
Research Interests
- Audit quality
- Audit and litigation risk
- Financial reporting quality
Selected Publications
- Chan, H.C., Hee, K., and J. Wang. 2021. “Abnormal audit fees and stock price crash risk.” International Journal of Economics and Business Research, 22 (1): 54-74.
- Hee, K. 2018. “PCAOB Auditing Standard No. 5, audit risk and auditor dismissal.” Journal of Accounting and Free Enterprise, 4(1): 49-66.
- Fleming, D.M., Hee, K., and R. Romanus. 2014. “Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation.” Review of Accounting and Finance 13(4): 353-370).
- Chan, H.C., DeBoskey, D., and K. Hee. 2012. “Audit Fee Patterns of Big Four and Non-Big Four Firms: A study of the potential effects of Auditing Standard 5.” The CPA Journal 82(10): 32-36.
- Eldenburg, L., Gunny, K., Hee, K., and N. Soderstrom. 2011. “Earnings management through real activities manipulation: Evidence from nonprofit hospitals.” The Accounting Review 86(5): 1605-1630.
- Hee, K. 2011. “Changes in the Predictive Ability of Earnings around Earnings Restatements.” Review of Accounting and Finance 10(2): 155-175.
- Chan, H.C. and K. Hee. 2010. “Regulatory and legal implications of stealth restatements: Can companies bury the bad news?” The CPA Journal 80(12): 64-67.
- Chan, H.C. and K. Hee. 2010. “Stealth restatements: an issue requiring attention.” The CPA Journal 80(4): 26-29.