Barbara Lougee

Barbara Lougee
Phone: (619) 260-7892
Office: Coronado 227

Associate Dean of Graduate Programs, Associate Professor of Accounting

  • PhD, Cornell University, Johnson Graduate School of Management, Accounting
  • MS, Cornell University, Management
  • MBA, Cornell University, Finance
  • BA, Colgate University, Geology

Barbara Lougee is the associate dean of graduate programs and an associate professor of accounting in the University of San Diego School of Business. Her principal areas of expertise are financial statement analysis, financial reporting and interactive reporting (XBRL). Lougee has published in the disciplines of accounting, finance and corporate social responsibility, and teaches financial accounting or financial statement analysis in the MBA, Master's in Accounting and Master's in Executive Leadership programs. She has received numerous awards for research and teaching excellence, including being voted Professor of the Year and Professor of Impact. Lougee’s consulting experience includes financial analysis and valuation for Morgan Stanley and XBRL taxonomy development for the Financial Accounting Standards Board and XBRL US. Prior to joining the faculty at USD, she held positions at Morgan Stanley, the University of California, Irvine’s Merage School of Business and Science Applications International Corporation (SAIC).

Awards

  • Outstanding Professor Award, International MBA Students, 2014
  • School of Business Teaching Award, 2013
  • Professor of Impact Award, Graduating MBA Students, 2013
  • Graduate Accountancy Professor of the Year Award, 2013
  • School of Business Teaching Award, 2012
  • Professor of the Year Award, Graduate Student Business Association, 2012
  • Outstanding Professor Award, International MBA Students, 2012
  • School of Business Teaching Award, 2011
  • Professor of the Year Award, Graduate Student Business Association, 2011
  • Professor of the Year Award, Graduate Student Business Association, 2009
  • Best Research Paper Award, American Accounting Association, Western Region Meeting, 2009, for “Prior Earnings Management, Forecast Attainment, Unexpected Revenue per Employee and Fraud"
  • Best Research Paper Award, American Accounting Association, Western Region Meeting, 2008, for "What the Data Reveal About the Corporate Social Responsibility (CSR) Trend"

Selected Publications

  • Lougee, B., Estridge, J. (2007) Measuring Free Cash Flows for Valuation: Pitfalls and Possible Solutions, Journal of Applied Corporate Finance, 19(2).
  • Bowen, R., Jollineau, J., Lougee, B. (2014) WaMu's Option-ARM Strategy, Issues in Accounting Education, 29(4), 557-575.
  • D'Souza, J., Jacob, J., Lougee, B. (2013) Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs, Journal of Applied Business Research, 29(2).
  • Perols, J., Lougee, B. (2011) The Relation between Earnings Management and Financial Statement Fraud, Advances in Accounting, 27(1), 39-53. Awarded the Best P.
  • Lougee, B., Marquardt, C. (2004) Earnings Informativeness and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings, The Accounting Review, 79(3).