Robert Libby

Robert Libby

  • David A. Thomas Professor of Management

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Faculty Area

Interdisciplinary Theme

  • Behavioral Economics and Decision Research

Faculty Expertise

  • Accounting
  • Financial Reporting Decisions
  • Auditor Assurance Strategies
  • Behavioral Economics and Decision Making


Samuel Curtis Johnson Graduate School of Management


Cornell Directory Entry


Robert Libby is the David A. Thomas Professor of Management and professor of accounting at the Samuel Curtis Johnson Graduate School of Management. His primary teaching interests are in financial accounting, financial statement analysis, and behavioral decision theory. His research centers on the interplay among managers' financial reporting decisions, financial analysts' forecasts, and auditors' assurance strategies. Most of his work is conducted within frameworks developed in the psychology of human judgment and decision making.

His book Accounting and Human Information Processing: Theory and Applications received the AAA/AICPA Notable Contribution to the Literature Award in 1985. His article "Determinants of Judgment Performance in Accounting" (with Joan Luft, PhD 1992), won the same award in 1996. He received the American Accounting Association Outstanding Educator Award and the AAA/ABO Lifetime Scholarly Achievement Award in Behavioral Accounting, both in 2000, and the American Accounting Association Distinguished Service Award in 2006. Libby is a former co-editor of The Accounting Review and Accounting Organizations and Society and currently serves on several editorial boards. He is also the author of the best selling texts Financial Accounting (with Pat Libby and Dan Short Frank Hodge) and Fundamentals of Financial Accounting (with Pat Libby, Shana Clor-Proell, and Fred Phillips).

Academic Degrees

  • PhD University of Illinois, Urbana-Champaign, 1974
  • MAS University of Illinois, Urbana-Champaign, 1971
  • MA University of Illinois, Urbana-Champaign, 1971
  • CPA Illinois State University, 1971
  • BS Pennsylvania State University, 1970