Ben Whipple Headshot

Benjamin (Ben) C. Whipple

  • Denny Beresford Professor of Accounting and Professor, J.M. Tull School of Accounting
A319 Moore-Rooker Hall

Education

  • PhD, Accounting, University of Utah, 2013
  • MAcc, Accounting, University of Utah, 2007
  • BBA, Accounting, Western Michigan University, 2005

Research Interests

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

Publications

Journal Articles

  • Non-GAAP Earnings and Definite-lived Intangible Asset Allocations in Mergers and Acquisition (with Jason Ashby, James Chyz, and Linda Myers). The Accounting Review 2024: 99 (1) 31-56.
  • The Risk-relevance of Non-GAAP Earnings (with Frank Heflin and Kalin Kolev). Review of Accounting Studies 2024: 29 (1), 493-524.
  • Non-GAAP Earnings Disclosure and Stock Price Crash Risk (with Charles Hsu and Rencheng Wang). Journal of Accounting and Economics 2022: 73 (2-3) 101473.
  • Non-GAAP Reporting: A Consistency and Comparability Crises? (With Dirk Black, Ted Christensen, and Jack Ciesielski). Contemporary Accounting Research 2021: 38 (3), 1712-1747.
  • 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.
  • Disentangling Managers’ and Analysts’ Non-GAAP Reporting (with Jeremiah Bentley, Ted Christensen, and Kurt Gee). Journal of Accounting Research 2018: 56 (4), 1039-1081.
  • 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.
  • 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.
  • 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.

Book Chapters

  • Handbook on the Financial Reporting Environment – Chapter 7: Alternative performance measures (with Sarah McVay, Edgar Rodriguez-Vasquez, and Sara Toynbee). Edward Elgar Publishing Ltd

Editorial Appointments

  • Editorial Board, The Accounting Review, 2026–present
  • Editorial Board, Contemporary Accounting Research, 2020–present
  • Editorial Board, Journal of Financial Reporting, 2021–present

Awards, Honors, and Recognition

  • Named the Denny Beresford Professor of Accounting, 2025
  • Auditing Section Midyear Meeting Best Archival Paper Award, 2025
  • Terry College of Business Teaching Excellence Award, 2022
  • Percy B. Yeargan Outstanding Undergraduate Teacher of the Year, Beta Alpha Psi, 2022
  • Contemporary Accounting Research Outstanding Reviewer Recognition, 2021
  • Outstanding Teacher Award, University of Georgia, Terry College of Business, 2021
  • 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

Prior Professional Positions

  • Staff Auditor, Ernst & Young, 2007-2009
  • Internal Audit and Tax Associate, Stryker Corporation, 2005-2006
  • Tax Associate, Jansen Valk Thompson & Reahm PC, 2006-2006