Earthing up is to protect early sown spuds from frost and to protect the top tubers as they grow.
For earlies, maybe you need the earthing up at the start for frost protection, but no more after that as they tend not to grow far up the stem, just cover any that poke through.
Later varieties will carry on forming tubers up the stems 'til quite late in the year, so worth more earthing up more than the earlies IMO..