Benjamin (Ben) C. Whipple
J.M. Tull School of Accounting

Associate Professor

A319 Moore-Rooker Hall
610 S. Lumpkin St.
Athens, GA, 30602
Phone Numbers
Email Address
Google Scholar - Whipple
SSRN - Whipple


PhD, Accounting, University of Utah, 2013

MAcc, Accounting, University of Utah, 2007

BBA, Accounting, Western Michigan University, 2005

Prior Professional Positions

Ernst & Young, Staff Auditor, 2007 to 2009

Stryker Corporation, Internal Audit and Tax Associate, 2005 to 2006

Jansen Valk Thompson & Reahm PC, Tax Associate, 2006 to 2006


FARS Outstanding Discussion Award, 2020
Discussant for the Plenary Session at the 2020 FARS Midyear Meeting, 2020
FARS Excellence in Reviewing Award, 2018
FASB Faculty Program, Financial Accounting Standards Board, 2017
Terry Sanford Research Award, University of Georgia, Terry College of Business, 2018-2022
Percy B. Yeargan Outstanding Undergraduate Teacher of the Year, Beta Alpha Psi, 2017
Outstanding Teacher Award, University of Georgia, Terry College of Business, 2017
Tahoe Conference, AAA/Deloitte/J. Michael Cook Doctoral Consortium, 2012
Doctoral Student Teaching Award, David Eccles School of Business, 2011
Doctoral Student Teaching Award, DESB School of Accounting, 2011

Research Interests

  • How managers and analysts forecast, calculate, and communicate financial performance.

Selected Publications

Journal Articles

  1. Non-GAAP Reporting: A Consistency and Comparability Crises? (With Dirk Black, Ted Christensen, and Jack Ciesielski). Contemporary Accounting Research 2021: Forthcoming.
  2. Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks (with John Campbell and Brady Twedt). Contemporary Accounting Research 2021: 38 (1), 412-442.
  3. Disentangling Managers' and Analysts' Non-GAAP Reporting (with Jeremiah Bentley, Ted Christensen, and Kurt Gee)Journal Of Accounting Research 2018: 56 (4), 1039-1081
  4. Analysts' GAAP Earnings Forecasts and their Implications for Accounting Research (with Mark Bradshaw, Ted Christensen, and Kurt Gee)Journal Of Accounting And Economics 2018: 66 (1), 46-66
  5. Non-GAAP Reporting: Evidence from Academia and Current Practice (with Dirk Black, Ted Christensen, and Jack Ciesielski)Journal Of Business Finance & Accounting 2018: 45, 259-294
  6. The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains (with Asher Curtis and Sarah McVay). The Accounting Review 2014: 89(3), 933-958.