Ben Van Landuyt

Ben Van Landuyt joined the Eller College of Management in 2017 after earning his PhD in Accounting from the University of Texas at Austin. Before pursuing his PhD, he worked as an auditor for PricewaterhouseCoopers in Dallas, Texas. Professor Van Landuyt’s research interests include determinants and consequences of financial reporting outcomes (especially related to auditing), strategic interactions between financial reporting stakeholders, the implications of uncertainty in accounting settings, and experimental economics. 

Courses 

• ACCT 525: Accounting Theory
• ACCT 531: Principles of Auditing

Publications

•  “Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?” Accounting, Organizations and Society (with J. Douthit and S. Kachelmeier)
• “Asymmetric motivated reasoning in investor judgment” Review of Accounting Studies (with B. Elliott, J. Hobson, and B. White)
• “The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?” Accounting, Organizations and Society (with S. Garavaglia, B. White, and J. Irwin)
• “Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?” Accounting, Organizations and Society  
• “Prompting the benefit of the doubt: The joint effect of auditor-client social bonds and measurement uncertainty on audit adjustments” Journal of Accounting Research (with S. Kachelmeier) 

Working Papers 

• “The effect of uncertainty about future accounting standards on financial reporting quality” (with B. White)
• “Managers’ fair value estimates and auditing” (with L. Koonce)
• “How do audit efficiency and accountability affect financial statement preparers’ effort?” (with D. Rimkus)
• “How investors’ perceptions of ESG goal commitment affect their reactions to firms’ reasons for pivots in ESG initiatives” (with M. Hewitt and R. Jennings)

Professional Associations

• American Accounting Association
• Licensed CPA in Texas

Awards and Honors

• Dhaliwal-Reidy School of Accountancy Graduate Programs Most Valuable Faculty Award (Tenure Track): 2018, 2022
• AAA Accounting, Behavior and Organizations Section 2017 Outstanding Emerging Scholar Award (for “Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?”)