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ROBERTC.LIPE,CPA

ROBERT C. LIPE, CPA Darla Moore School of Business University of South Carolina 1014 Greene St Phone: (803) 777-6411 Columbia, SC 29208 robert.lipe@moore.sc.edu EDUCATIONAL BACKGROUND Ph.D., Accounting and Economics, University of Chicago, 1985 MBA, University of Chicago, 1981 BA, Accounting (summa cum laude), North Carolina State University, 1979 CPA, State of Illinois PREVIOUS APPOINTMENTS University of South Carolina: 2013 - present University of Oklahoma: 1998 - 2013 Research Fellow, Financial Accounting Standards Board, 2007-2008 Academic Fellow, Office of the Chief Accountant, US Securities and Exchange Commission, 1996-1997 University of Colorado: 1993 - 1997 University of Michigan: 1984 - 1993 University of Chicago: 1983 RESEARCH PUBLICATIONS “Review of the Chang and Adams Leasing Study: Are the Predicted Economic Effects Likely to Occur?” Research Report, FASB April 2015. “Frequently Asked Questions of a New Editor,” Accounting Horizons, March 2004, pp. 77-80. Fair Valuing Debt Turns Deteriorating Credit Quality Into Positive Signals for Boston Chicken, Accounting Horizons, June 2002, pp. 169-181. Lease Accounting Research and the G4+1 Proposal Accounting Horizons, September 2001, pp. 299-310. “Some Recent Financial Reporting Issues at the Securities and Exchange Commission,” Accounting Horizons, December, 1998, pp. 419-428. “Do Nonlinearity, Firm-Specific Coefficients, and Losses Represent Distinct Factors in the Relation between Stock Returns and Accounting Earnings?” with Lisa Bryant and Sally Widener, Journal of Accounting and Economics, May 1998, pp. 195-214. “Utility Deregulation: How Does It Affect Financial Reporting,” Journal of Corporate Accounting and Finance, Summer, 1998, pp 107-113. “Operating Leases: Income Effects of Constructive Capitalization” with Gene Imhoff and David Wright, Accounting Horizons, June 1997, pp. 12-32. “Determining the Appropriateness of Hedge Accounting at Inception,” 24th Annual AIC

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