Barbara Lougee

Department Chair of Accounting, Associate Professor of Accountancy

• PhD, Cornell University, Accounting
  
• MS, Cornell University, Management
  
• MBA, Cornell University, Finance
  
• BA, Colgate University, Geology
  

Barbara Lougee is an associate professor of accounting and department chair of accounting at the University of San Diego's Knauss School of Business. She previously served as associate dean of graduate programs and interim dean. 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. She has also taught financial accounting and financial statement analysis in the MBA, master's in accounting and master's in executive leadership programs. Lougee has received numerous awards for research and teaching excellence, including the Steber Professorship, Professor of the Year and Professor of Impact at USD.

Her 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 team at USD, she held positions at Morgan Stanley, the University of California, Irvine Merage School of Business and Science Applications International Corporation (SAIC).

Awards

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 Paper Award at the 2009 American Accounting Association Western Region Annual Meeting.
• Lougee, B., Marquardt, C. (2004) Earnings Informativeness and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings, The Accounting Review, 79(3).

Office Hours

• ACCT 201