Sudipta Basu
Associate Dean, Research and Doctoral Programs
  • Office LocationAlter Hall 453
  • SSRN Profile View
  • Curriculum Vitae View
  • Titles & RolesRobert Livingston Johnson Senior Research Fellow


Sudipta Basu is a professor of Accounting and Robert Livingston Johnson Senior Research Fellow at the Fox School. He has been studying accounting since his teens, starting with double-entry bookkeeping in high school. He received the American Accounting Association (AAA) 2012 Distinguished Contribution to Accounting Literature Award for his research on the effects of accounting conservatism on the properties of reported earnings. His research on the origins of accounting and its co-evolution with the brain and the complexity of economic exchange was recognized with the AAA’s 2006 and 2010 Accounting Horizons Best Paper Awards, and as the AAA’s 2019 Yuji Ijiri Memorial Lecturer on the Foundations of Accounting. 

Basu was an editor of Contemporary Accounting Research and is an associate editor or editorial board member of seven journals. He is chair of the AAA’s Accounting Horizons Steering Committee and a member of the AAA Publications Committee. He was co-chair of the 2012 AAA Doctoral Consortium Committee and chair of the 2011 Doctoral Education Committee of the Academy of Accounting Historians. At the Fox School, he served previously as chair of the Promotion and Tenure Review Committee, research director of the Translational Research Center (TRC), chair of the Accounting Department Faculty Recruiting Committee, and in many other roles. He received a Temple University 2018 Outstanding Faculty Service Award.

Sudipta earned his PhD and MS at the University of Rochester, MBA at the Indian Institute of Management Calcutta, and BA (Honors) in Economics at the University of Delhi. Sudipta joined the Accounting Department in Fall 2007, having taught previously at Emory University and Baruch College, City University of New York.

Sample Publications

  • “Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity test” with Dmitri Byzalov, Journal of Accounting and Economics, Vol. 68, No. 2-3, December 2019.
  • “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.
  • “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

  • 2018  Outstanding Faculty Service Award, Temple University
  • 2014 Musser Excellence in Leadership Award in Research, Temple University
  • 2012 AAA Distinguished Contribution to Accounting Literature Award
  • 2011 AAA Accounting Horizons Best Paper Award
  • 2007 AAA Accounting Horizons Best Paper Award


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


  • Dmitri Byzalov and Sudipta Basu, “Measuring Skewness Determinants in Accounting Research”, AAA Annual Meeting, August 2020.

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