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Darla Moore School of Business


Marlys Gascho Lipe

Title: Professor
Department: School of Accounting
Darla Moore School of Business
Phone: 803-576-5552
Office: Darla Moore School of Business, Room 423
Resources: Curriculum Vitae [pdf]
Marlys Lipe Headshot


Marlys Gascho Lipe joined the faculty of the University of South Carolina in the spring of 2014 after holding faculty positions at the University of Michigan, University of Colorado and University of Oklahoma. Lipe teaches undergraduate and masters level courses in managerial accounting, and doctoral research seminars. She served as an editor at The Accounting Review from 1999 to 2008. Lipe is a certified management accountant.


She conducts research on judgment and decision-making issues of firm managers and investors who use accounting information. Lipe's research has been published in accounting journals such as The Accounting Review, Journal of Accounting Research and Review of Accounting Studies and psychology journals such as Psychological Bulletin and Journal of Behavioral Decision Making

Research Publications

  • "The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures," (with S. Salterio), The Accounting Review, July 2000.
  • "A Note on the Judgmental Effects of the Balanced Scorecard's Information Organization," (with S. Salterio), Accounting, Organizations, and Society, 2002.
  • "Judging the Risk of Financial Instruments: Problems and Potential Remedies," (with L. Koonce and M.L. McAnally), The Accounting Review, July 2005.
  • "Using Cases Published in Issues of Accounting Education: Categories and Topics at a Glance," Issues in Accounting Education, November 2006.
  • "Discussion of "Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias," Contemporary Accounting Research, Spring 2008.
  • "Investor Reactions to Derivative Use and Outcomes," (with L. Koonce and M.L. McAnally), Review of Accounting Studies, 2008.
  • "Earnings Trends and Beating Analysts' Forecasts: Are Both Considered Together Over Time?" (with L. Koonce), Journal of Accounting Research, 2010.


  • Ph.D., University of Chicago, 1985 
  • MBA, University of Chicago, 1981 
  • B.A., Alma College (Alma, Michigan), 1979

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