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Benjamin Luippold

  • Professor
  • Division Chair
Academic Division: Accounting & Law
781-239-5995
Ben Luippold is a Professor in the Accounting and Law division. He mainly teaches courses related to using accounting information for decision making in both the undergraduate and graduate programs. Teaching at Babson is particularly special for Professor Luippold, as he is an alumnus of Babson's undergraduate program (BS 2001). Therefore, he is a product of its integrated and entrepreneurial 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, The Accounting Review, Contemporary Accounting Research, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory (AJPT), Behavioral Research in Accounting, 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 conferences. He serves on the editorial board of AJPT, and he regularly reviews for other academic journals. Professor Luippold holds a PhD in Accounting from the University of Massachusetts Amherst (2009). 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 Interest / Expertise

Management Accounting; Auditing; Financial Accounting

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

Publications

Journal Articles

  • Joe, J.R., Luippold, B.L., Sanderson, K.A. (2022). Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?. Contemporary Accounting Research. Vol: 39, Issue: 1, Page: 89-116.
  • Fuller, S.H., Joe, J.R., Luippold, B.L. (2021). The Effect of Auditor Reporting Choice and Audit Committee Oversight Strength on Management Financial Disclosure Decisions. The Accounting Review. Vol: 96, Issue: 6, Page: 239-274. American Accounting Association.
  • 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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