I've always grown spuds on raised beds, so never earth up, although always get a decent crop. The secret is to plant them as deeply as you dare, letting them force their way through the non-compacted soil to the surface. From what I understand, earthing up, apart from keeping plants safe when frost is around, also forces the plant to grow more side shoots on which the spuds develop. But this seems not to be a problem on raised beds.
This year, however, I've moved allotments and won't have enough ground prepared in the manner I like. So, I have dug a trench down through some weed ravaged soil. Ignoring the weeds and roots, I completely back filled the trench with well rotted horse manure and intend to use the excavated soil to earth the potatoes up when they emerge. Since the trench is in very heavy clay, the sides of the trench will be unforgiving, forcing the spuds to form only in the manure. I am fascinated to see what the results will be.