Biography

Dr. Ben Le is an associate professor of accounting in the College of Business and Global Affairs at the University of Tennessee at Martin. He is a U.S. Certified Public Accountant (since 2017) and was a CFA® Charterholder from August 2019 to June 2025. Prior to academia, he worked as an auditor specializing in financial statements of construction firms for more than a decade.

Education

  • PhD in Business Administration (Finance), University of North Carolina at Charlotte, Charlotte, NC

Awards & Recognitions

  • Outstanding Intellectual Contribution Awards, College of Business and Global Affairs- UT Martin (2022 and 2025)
  • Distinguished Paper Award, the Journal of Finance Issues (2023)
  • Excellent in Teaching Award, College of Business and Global Affairs – UT Martin (2021).
  • Emerald Literati and International Journal of Managerial Finance (ABDC: A) Outstanding Paper Awards (sole author) (2020)
  • Best Real Estate Finance Paper, the American Real Estate Society Meeting (2015)

Courses Taught

  • ACCT 201, Acct Info Decision Making I
  • ACCT 301, Intermediate Accounting I
  • ACCT 441, Advanced Financial Accounting
  • ACCT 711 (MBA), Managerial Accounting
Selected Publications, Articles & Presentations
  • 18. Nguyen, P., Le, B., Moore, P. H. (article in press). How Financial Liberalization Moderates the Link between Financial Reporting Quality and Foreign Investment. Journal of Financial Reporting and Accounting (Scimago: Q1).
  • 17. Le, B., Moore, P. H., Paul, D. (2025). Climate Change Regulation Compliance and Earnings Management. Review of Accounting and Finance, 24(4), 477-502.
  • 16. Le, B., Moore, P. H., Reddy, N. (2025). The Determinants of CEO Compensation in the Banking Sector: A Comparison of the Influence of Cross-Listing and Loan Growth in Developed Versus Developing Countries. Journal of Risk and Financial Management, 18(3), 1-17.
  • 15. Moore, P. H., Le, B., Paul, D. (2024). Strategic Working Capital Management in Response to a Performance Shock: Evidence from the NOx Budget Trading Program. International Journal of Managerial Finance, 20(2), 358-376. (ABDC: A).
  • 14. Reddy, N., Le, B., Moore, P. H. (2023). The Effect of Cross-Listing, Institutional Ownership, External Monitoring, and Capital Stringency Regulation on Bank Performance: A Comparison of Developed and Developing Economies. Journal of Finance Issues, 21(1), 13-47.
  • 13. Le, B., Reddy, N., Moore, P. H. (2023). Earnings Management, Market Liquidity, and Capital Access of Seasoned Equity Firms in a Transition Economy. Pacific Accounting Review, 35(5), 800-838.
  • 12. Reddy, N., Le, B., Paul, D. (2023). Impact of Sarbanes Oxley Act on Initial Public Offerings: New Evidence from Reverse Leveraged Buyouts. Journal of Financial Reporting and Accounting, 21(3), 575-591. (Scimago: Q1).
  • 11. Le, B., Moore, P. H. (2023). The Impact of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from a Developing Market. Journal of Financial Reporting and Accounting, 21(3), 695-728. (Scimago: Q1).
  • 10. Le, B., Pennington-Cross, A. (2023). Mortgage Losses: Loss on Sale and Holding Costs. Journal of Real Estate Research, 45(1), 23-54.
  • 9. Blenman, L., Pham, H. T., Dao, T., Le, B. (2022). Working Capital Management and Stock Performance: Evidence from an Emerging Market. International Journal of Applied Economics, Finance and Accounting, 14(2), 137-151.
  • 8. Le, B., Moore, P. H. (2022). The Effects of State Ownership and Tax Rate Cuts on Accounting Conservatism: Evidence from Vietnam. Pacific Accounting Review, 34(2), 179-224.
  • 7. Reddy, N., Le, B. (2020). Firm Valuation Effects of Dividend Distributions: An Emerging Market Story (Lead Article). Quarterly Journal of Finance and Accounting, 58(1 -2), 1-32.
  • 6. Le, B. (2020). The impact of government ownership on the cost of debt and valuation of Vietnamese listed companies. Pacific Accounting Review, 32(2), 255-270.
  • 5. Le, B. (2020). New evidence for the determinants of foreign investment in an Asian market. Afro-Asian Journal of Finance and Accounting, 10(2), 151-167.
  • 4. Le, B. (2019). Working capital management and firm's valuation, profitability and risk Evidence from a developing market. International Journal of Managerial Finance, 15(2), 191-204. (ABDC: A).
  • 3. Le, B., Sakchutchawarn, S. (2018). FDI Trends, Location Determination and Corruption: Evidence from Vietnam (Lead Article). Quarterly Journal of Finance and Accounting, 56(3-4), 1-44.
  • 2. Le, B., Sakchutchawarn, S., Martin, S. (2018). Firm Size, Price to Book, and Government Ownership Effects: Evidence from Stock Markets in Vietnam. Journal of Accounting and Finance, 1(1), 48-60.
  • 1. Blenman, L., Le, B. (2015). Transition Economy and Equity Home Bias: The Case of Vietnam. Quarterly journal of finance and accounting, 51(3-4), 107-148.
  • "Working Capital Management and Firm Performance: Evidence from the NOx Budget Trading Program", American Accounting Association Annual Meeting, (August, 2022).
  • "Earnings Management, Market Liquidity, and Ownership Structure of Seasoned Equity Firms in a Transition Economy", American Accounting Association Annual Meeting, (August 2021).
Areas of Expertise
Financial Accounting
Auditing
Managerial Accounting
Departments
Department of Accounting, Economics, and Finance
Office
225 Business Admin Bldg