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Stephen Fuller

Academic Division: Accounting & Law
Stephen Fuller is an Associate Professor of Practice in the Accounting and Law Division of Babson College. He currently teaches Managerial Accounting and Intermediate Accounting I. Professor Fuller's primary research interests are in auditor judgment and decision making, the effect of regulation on financial reporting and corporate social responsibility reporting and assurance. He has published articles in The Accounting Review, Behavioral Research in Accounting, Current Issues in Auditing, Journal of Accounting Literature, Strategic Finance, The CPA Journal, and Journal of Corporate Accounting and Finance. Professor Fuller obtained his doctoral degree in Accountancy from Georgia State University and held academic positions there as well as at Lehigh University and Suffolk University before joining Babson.

Prior to joining academia, Professor Fuller spent over 20 years in accounting and finance, first as an auditor with an international accounting firm for five years and later in a variety of accounting and finance managerial positions, the majority of which was for AT&T and its predecessor BellSouth.

Academic Degrees

  • Ph D, Georgia State University

Academic Interest / Expertise

Auditor Judgment and Decision MakingFinancial Reporting RegulationsCorporate Social Responsibility Reporting and Assurance

Courses

  • Degree Courses 2026

    • ACC 2002 MANAGERIAL ACCOUNTING
  • Degree Courses 2025

    • ACC 2002 MANAGERIAL ACCOUNTING
    • ACC 3500 INTERMEDIATE ACCOUNTING I

Publications

Journal Articles

  • Fuller, S.H., Heron, N.M., Riley, T.J., Stuart, A.C. (2025). Current Developments in Sustainability Assurance: Impact of Emerging Regulations. Current Issues in Auditing. Page: 1-13. American Accounting Association. link
  • Fuller, S.H., Riley, T.J., Stuart, A.C. (2023). Antecedents and Outcomes of Auditor Identities: Evidence from the Behavioral Literature and Directions for Future Research. Behavioral Research in Accounting. Vol: 35, Issue: 2 (Fall 2023), Page: 1-20. American Accounting Association.
  • Stuart, A.C., Fuller, S.H., Heron, N.M., Riley, T.J. (2023). Defining CSR disclosure quality: a review and synthesis of the accounting literature. Journal of Accounting Literature. Vol: 45, Issue: 1, Page: 1-47. Emerald. link
  • Fuller, S.H., Joe, J.R., Luippold, B.L. (2021). The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures. Accounting Review, The. Vol: 96, Issue: 6, Page: 239-274. American Accounting Association.
  • Fuller, S.H., Markelevich, A. (2021). Accounting for Operating Leases: Initial Observations. CPA Journal, The. Vol: 91, Issue: 10/11, Page: 62-66. NYSSCPA.
  • Stuart, A.C., Riley, T.J., Fuller, S.H., Destefano, C. (2021). TODAY’S GRADUATES AND THE PANDEMIC. Strategic Finance. Vol: 103, Issue: 2, Page: 52-57. Institute of Management Accountants.
  • Fuller, S.H., Markelevich, A. (2020). Should accountants care about blockchain?. Journal of Corporate Accounting & Finance. Vol: 31, Issue: 2, Page: 34-46. Wiley. link
  • Doxey, M., Fuller, S.H., Geiger, M., Gist, W., Hackenbrack, K., Janvrin, D., Pittman, M., Roush, P. (2017). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2016-003, Proposed Auditing Standard -- The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an “Unqualified Opinion and Related Amendments to PCAOB Standards. Current Issues in Auditing. Vol: 11, Issue: 1, Page: 26-40. American Accounting Association.