Fox School Faculty
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Sudipta Basu



Sudipta Basu

Title: Professor
Department: Accounting

Office: Alter Hall 455
Phone: 215.204.0489

Research Interests: Financial Accounting, Accounting Evolution, International Accounting

Dr. Basu’s Curriculum Vitae, SSRN Profile

Sudipta Basu joined the Accounting Department in Fall 2007. His research on the effects of conservatism and other accounting principles on the properties of reported earnings and analysts’ earnings forecasts was published in Journal of Accounting and Economics; Journal of Accounting Research; Review of Accounting Studies and Journal of Business Finance and Accounting.

Read More . . .

His research on the origins and evolution of accounting appears in Accounting and Business Research; Accounting Historians Journal; Accounting Horizons; Accounting, Organizations and Society; Foundations and Trends in Accounting and Proceedings of the National Academy of Sciences of the USA (PNAS). The American Accounting Association (AAA) recognized his research with the 2012 Distinguished Contribution to Accounting Literature Award and the 2011 and 2007 Accounting Horizons Best Paper Awards. Sudipta is an Associate Editor or Editorial Board member of Journal of Accounting and Economics; The Accounting Review; Contemporary Accounting Research; Journal of Business Finance and Accounting; Journal of Accounting, Auditing and Finance; Australian Journal of Management; Journal of Law, Finance and Accounting; Accounting, Economics and Law; and China Journal of Accounting Research. He earned his Ph.D. and M.S. at the University of Rochester; M.B.A. at the Indian Institute of Management Calcutta; and B.A. (Honours) in Economics at the University of Delhi. Sudipta taught previously at Emory University and Baruch College, City University of New York. He currently teaches Cost Accounting to undergraduates and Capital Markets Research to doctoral students.

Sample Publications

  • “Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles,” with John Dickhaut, Kevin McCabe and Greg Waymire, Accounting Horizons, Vol. 24 No. 2, June 2010, 221-255.
  • “Memory, transaction records, and The Wealth of Nations,” with Marcus Kirk and Greg Waymire, Accounting, Organizations and Society, Vol. 34 No. 8, November 2009, 895-917.
  • “Recordkeeping alters economic history by promoting reciprocity,” with John Dickhaut, Gary Hecht, Kristy Towry and Greg Waymire, Proceedings of the National Academy of Sciences of the USA, Vol. 106 No. 4, January 27 2009, 1009-1014.
  • “Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts,” with Stan Markov, Journal of Accounting and Economics, Vol. 38 Nos. 1-3, December 2004, 171-203.
  • “The conservatism principle and the asymmetric timeliness of earnings,” Journal of Accounting and Economics, Vol. 24 No. 1, December 1997, 3-37.

Awards and Honors

  • 2012 AAA Distinguished Contribution to Accounting Literature Award
  • 2011 AAA Accounting Horizons Best Paper Award
  • 2007 AAA Accounting Horizons Best Paper Award


Fox School of Business, Temple University

  • Capital Markets Research (PhD)
  • Cost Accounting (BBA)
  • Special Topics - Accounting Theory (MAcc)

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