Benjamin Luippold

  • Associate Professor
  • Faculty Director, One-Year MBA Program
Academic Division: Accounting & Law

Bio

Ben Luippold is an associate professor in the Accounting and Law division. He currently teaches managerial accounting in the undergraduate Sophomore Management Experience (SME) curriculum and Measuring and Managing Strategic Performance in both its one-year MBA and its Masters of Science in Management in Entrepreneurial Leadership programs. Teaching at Babson is particularly special for Professor Luippold, as he is an alumnus of Babson (BS 2001) and, therefore, is a product of its integrated curriculum.

Professor Luippold’s research interests focus on how accounting information affects the judgments and decisions of managers, auditors, investors, etc. His dissertation examined how managers may attempt to manage the audit by diverting auditors away from discovering managed earnings.

He has published in several academic and practitioner journals including, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory, the Journal of Accountancy, and the Journal of Corporate Accounting & Finance. In addition, he has presented his research and served as a discussant for other research papers at several prestigious conferences including the American Accounting Association, Accounting and Finance Association of Australia and New Zealand, and the Kansas University Auditing Symposium. Furthermore, he has served as a reviewer for Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Managerial Auditing Journal, as well as several conferences.

Professor Luippold holds a PhD in accounting from the University of Massachusetts Amherst (2009). While at UMass, he served as both a research assistant and an instructor, primarily teaching Managerial Accounting. Prior to joining Babson, he served on the faculty at Georgia State University (GSU), where he primarily taught Auditing and Assurance Services to accounting majors. Before entering a PhD program, he worked for PricewaterhouseCoopers LLP in its Assurance and Global Risk Management Solutions divisions.

Academic Degrees

  • Ph D, University of Massachusetts Amherst
  • BS, Babson College

Academic Interests

Management Accounting; Auditing

Awards & Honors

  • 2017 — Best Teaching Case, United States Association for Small Business & Entrepreneurship
  • 2016 — Mini Grant, Babson Faculty Research Fund
  • 2014 — 2014 MSA Fund Research Award, Babson College Accounting & Law Division
  • 2014 — 2013 Fund MSA Research Award, Babson College Accounting & Law Division
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Publications

Journal Articles

  • Lambert, T.A., Luippold, B.L., Stefaniak, C.M. (2018). Audit Partner Disclosure: An Examination of Accounting Information Contagion. Behavioral Research in Accounting.
  • Perreault, S., Wainberg, J., Luippold, B.L. (2017). The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions. Behavioral Research in Accounting. Vol: 29, Issue: 2. American Accounting Association.
  • Riley, T.J., Luippold, B.L. (2015). Managing Investors' Perception through Strategic Word Choices. Journal of Corporate Accounting and Finance. Vol: 26, Issue: 5.
  • Luippold, B.L., Stephen, P., James, W. (2015). Five Ways to Overcome a Confirmation Bias. Journal of Accountancy. Issue: February, Page: 30. link
  • Luippold, B.L., Kida, T., Piercey, M.D., Smith, J.F. (2015). Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management. Accounting, Organizations and Society. Vol: 41, Issue: 1, Page: 39-54. Pergamon Press.
  • Luippold, B.L., Kida, T. (2012). The Impact of Initial Information Ambiguity on the Accuracy of Analytical Review Judgments. Auditing: A Journal of Practice & Theory. Vol: 31, Issue: 2, Page: 113-129. American Accounting Association.

Book Chapters

  • Bailey, J., Luippold, B.L. (2015). The Business Model Canvas as a Framework for Integrating the Operations Management and Managerial Accounting Curricula: Evolving Entrepreneurial Education: Innovation in the Babson Classroom. Page: 119-138. Emerald Group Publishing.

Conference Proceedings

  • Sulkowski, A.J., Randolph, A.F., Luippold, B.L., Bailey, J. (2017). The Rail Trail Flatbread Company Case. United States Association for Small Business and Entrepreneurship (USASBE).

Presentations

  • How Following Regulatory Guidance Can Increase Auditors’ Litigation Risk Exposure Joe, J. Luippold, B. Sanderson, K. Accounting, Behavior & Organizations Section Research Conference, Phoenix, AZ (2018)
  • The Rail Trail Co. Sulkowski, A. Randolph, A. Luippold, B. Bailey, J. United States Association for Small Business and Entrepreneurship, Philadelphia, PA (2017)
  • The Relative Impact of Professional Identity and Cynicism on Auditors' Responses to Ethical Dilemmas Luippold, B. Perreault, S. Plumlee, D. European Accounting Association, Maastricht, Netherlands (2016)
  • When Following the PCAOB’s Guidance Increases Auditor’s Litigation Risk Joe, J. Luippold, B. Sanderson, K. International Symposium on Audit Research, Sentosa, Singapore (2016)
  • Does error management climate impact auditor reporting decisions? An investigation into the inter-organizational effects of tone at-the-top Luippold, B. Perreault, S. Wainberg, J. Public Interest Section Mid-Year Meeting, San Diego, CA (2014)
  • The Effect of Client Error Management Culture and Client Cooperation on Auditors’ Reporting Decisions Luippold, B. Perreault, S. Wainberg, J. American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, Anaheim, CA (2013)
  • Audit Partner Disclosure: Potential Implications for Investor Reaction and Auditor Independence Lambert, T. Luippold, B. Stefaniak, C. 2013 Auditing Section Midyear Conference and Doctoral Consortium, New Orleans, LA (2013)
  • Audit Partner Disclosure: An Examination of Investor Reaction to Negative Information and Potential Implications for Auditor Independence Luippold, B. Lambert, T. Stefaniak, C. American Accounting Association (AAA) Annual Meeting, Washington, DC (2012)
  • Audit Partner Disclosure: An Examination of Investor Reaction to Negative Information and Potential Implications for Auditor Independence Luippold, B. Lambert, T. Stefaniak, C. International Symposium on Audit Research (ISAR), Tokyo, Japan (2012)
  • Audit Partner Disclosure: An Examination of Investor Reaction to Negative Information and Potential Implications for Auditor Independence Luippold, B. Lambert, T. Stefaniak, C. Oklahoma University Conference on Regulation and the Audit Industry , Norman, OK (2012)
  • Audit Partner Disclosure: An Examination of Investor Reaction to Negative Information and Potential Implications for Auditor Independence Luippold, B. Lambert, T. Stefaniak, C. Deloitte Foundation/KU Auditing Symposium, Lawrence, KS (2012)
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