Brian Bratten

University of Kentucky - Von Allmen School of Accountancy

Associate Professor

Lexington, KY 40506

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 9,502

SSRN RANKINGS

Top 9,502

in Total Papers Downloads

5,013

SSRN CITATIONS
Rank 17,125

SSRN RANKINGS

Top 17,125

in Total Papers Citations

35

CROSSREF CITATIONS

15

Scholarly Papers (14)

1.

Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 44 Posted: 24 Sep 2012 Last Revised: 10 Dec 2017
Brian Bratten, Monika Causholli and Linda A. Myers
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,113 (19,094)
Citation 8

Abstract:

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Fair Value Accounting, Auditor Specialization, Earnings Management, Loan Loss Provision

2.

The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors

Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement-1, pp. 7-44
Number of pages: 61 Posted: 24 Mar 2012 Last Revised: 26 Sep 2013
University of Kentucky - Von Allmen School of Accountancy, University of South Florida - School of Accountancy, University of Kentucky - Von Allmen School of Accountancy, Wake Forest University - School of Business and Southern Illinois University Edwardsville
Downloads 1,077 (20,053)
Citation 23

Abstract:

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fair values, estimates, audit judgment, audit deficiencies

3.

Earning Management: Do Firms Play 'Follow the Leader'?

Contemporary Accounting Research, Vol. 33, No. 2, pp. 616-643, 2016
Number of pages: 42 Posted: 31 Jul 2012 Last Revised: 02 Jun 2016
Brian Bratten, Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 751 (33,533)
Citation 6

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earnings management, information transfer, analysts’ forecasts

4.

Usefulness of Fair Values for Predicting Banks’ Future Earnings: Evidence from Other Comprehensive Income and Its Components

Review of Accounting Studies, Vol. 21, No. 1, pp. 280-315, 2016
Number of pages: 44 Posted: 24 Oct 2012 Last Revised: 19 Feb 2016
Brian Bratten, Monika Causholli and Urooj Khan
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and Columbia Business School - Accounting, Business Law & Taxation
Downloads 676 (38,694)
Citation 8

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Earnings, Other Comprehensive Income, Fair value, Predictability

5.

The Effect of Using a Lattice Model to Estimate Reported Option Values

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Vol. 32, No. 1, pp. 193-222, McCombs Research Paper Series No. ACC-02-09
Number of pages: 50 Posted: 04 Jun 2008 Last Revised: 24 Jun 2015
Brian Bratten, Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy, University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 400 (75,176)
Citation 4

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stock options, valuation models, SFAS 123R, fair values

6.

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 18 Apr 2015 Last Revised: 21 Dec 2017
Brian Bratten, Monika Causholli and Thomas C. Omer
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 336 (91,849)
Citation 1

Abstract:

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audit tenure, banking, mandatory rotation, complexity

7.

Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities

Number of pages: 52 Posted: 14 Jan 2019 Last Revised: 04 Jan 2020
Brian Bratten, Monika Causholli and Valbona Sulcaj
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 256 (123,653)
Citation 4

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Audit Committee, Audit Quality, Discretionary Accruals, Market Reaction

8.

The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values

Accounting, Organizations and Society, Vol. 52, pp. 32-49, 2016
Number of pages: 54 Posted: 07 Feb 2015 Last Revised: 22 Jul 2016
Brian Bratten, Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy, University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 190 (164,066)
Citation 2

Abstract:

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Employee stock options, fair values, disclosure quality, complex estimates

9.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 43 Posted: 27 Nov 2017 Last Revised: 02 Aug 2019
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 165 (185,899)
Citation 1

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Analysts, Forecasts, Street vs. GAAP, Exclusions

10.

On the Informativeness of Unexpected Exclusions from Street Earnings

Number of pages: 59 Posted: 24 Oct 2019
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 49 (413,994)

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Analysts, Forecasts, Street vs. GAAP, Exclusions

11.

Institutional Ownership and CEO Equity Incentives

Journal of Management Accounting Research, Vol. 29, No. 3, p. 55-77, 2017
Posted: 15 Sep 2016 Last Revised: 10 Dec 2017
Brian Bratten and Yanfeng Xue
University of Kentucky - Von Allmen School of Accountancy and George Washington University - Department of Accountancy

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CEO Equity Incentives, Executive Compensation, Institutional Monitoring, Firm Performance

12.

Forecasting Taxes: New Evidence from Analysts

Accounting Review, Vol. 92, No. 3, p. 1-29, 2017
Posted: 20 Dec 2014 Last Revised: 10 Dec 2017
University of Kentucky - Von Allmen School of Accountancy, University of Iowa - Department of Accounting, University of Notre Dame - Mendoza College of Business and University of Texas at Austin - McCombs School of Business

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Analysts, Income tax, ETR forecasts, Accuracy, Dispersion, Integral method

13.

Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings 'Surprises': Evidence from R&D Credit Extensions

Journal of American Taxation Association, Vol. 38, No. 2, p. 87-109, 2016
Posted: 28 Sep 2014 Last Revised: 10 Dec 2017
Brian Bratten and David S. Hulse
University of Kentucky - Von Allmen School of Accountancy and University of Kentucky - Gatton College of Business and Economics

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R&D credit, earnings expectations, effective tax rates

14.

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly When Reliability Is Not an Issue

Accounting Review, Vol. 88, No. 4, pp. 1179-1210, 2013
Posted: 30 Oct 2012 Last Revised: 24 Jun 2015
University of Kentucky - Von Allmen School of Accountancy, University of Arizona, Eller College of Management and Duke University - Fuqua School of Business

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recognition vs. disclosure, reliability, leases, costs of capital