Brian Bratten

University of Kentucky - Von Allmen School of Accountancy

Professor

Lexington, KY 40506

United States

http://gatton.uky.edu/faculty-research/departments/von-allmen-school-accountancy/directory

  • University of Kentucky - Von Allmen School of Accountancy

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    • Tel: 859-257-1947
SCHOLARLY PAPERS

16

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6,649

SSRN CITATIONS
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SSRN RANKINGS

Top 15,035

in Total Papers Citations

56

CROSSREF CITATIONS

19

Scholarly Papers (16)

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1.

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
Brian Bratten, Lisa Milici Gaynor, Linda S. McDaniel, Norma R. Montague and Gregory E Sierra
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 1,184 (25,259)
Citation 29

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fair values, estimates, audit judgment, audit deficiencies

2.

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 1,162 (25,957)
Citation 10

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

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 820 (42,491)
Citation 7

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earnings management, information transfer, analysts’ forecasts

4.

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

Number of pages: 60 Posted: 14 Jan 2019 Last Revised: 22 Sep 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 Texas at El Paso - Department of Accounting & Information Systems
Downloads 751 (47,747)
Citation 3

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Audit Committees, Audit Quality, Financial Reporting

5.

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 University of Texas at Austin - Red McCombs School of Business
Downloads 747 (48,093)
Citation 11

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Earnings, Other Comprehensive Income, Fair value, Predictability

6.

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 University of North Texas
Downloads 417 (99,331)
Citation 5

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

7.

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 405 (102,742)
Citation 5

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audit tenure, banking, mandatory rotation, complexity

8.

Passive Investment and Share Repurchases

Number of pages: 58 Posted: 18 Jul 2020 Last Revised: 23 Mar 2022
Brian Bratten, Meng Huang and Jeff L. Payne
University of Kentucky - Von Allmen School of Accountancy, University of Toledo and University of Kentucky - Von Allmen School of Accountancy
Downloads 308 (139,352)

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passive investment, stock repurchases, earnings management, firm performance, payout policy

9.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 55 Posted: 27 Nov 2017 Last Revised: 17 Mar 2022
Brian Bratten, Stephannie Larocque and Teri Lombardi Yohn
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Emory University Goizueta Business School
Downloads 297 (144,205)
Citation 3

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Analysts, Forecasts, Street vs. GAAP, Exclusions

10.

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 University of North Texas
Downloads 211 (201,548)
Citation 5

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

11.

The Information Content of Managers’ Climate Risk Disclosure

Number of pages: 55 Posted: 29 Apr 2022
Brian Bratten and Sung-Yuan (Mark) Cheng
University of Kentucky - Von Allmen School of Accountancy and University of Kentucky
Downloads 184 (228,924)

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climate change, risk disclosure, ESG, sustainability disclosure, market reactions, greenwashing

12.

On the Informativeness of Expected and Unexpected Exclusions from Street Earnings

Number of pages: 50 Posted: 24 Oct 2019 Last Revised: 06 Jun 2022
Brian Bratten, Stephannie Larocque and Teri Lombardi Yohn
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Emory University Goizueta Business School
Downloads 163 (252,506)
Citation 3

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Analysts, Forecasts, Street vs. GAAP, Exclusions

13.

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

14.

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
Brian Bratten, Cristi A. Gleason, Stephannie Larocque, Lillian F. Mills and Lillian F. Mills
University of Kentucky - Von Allmen School of Accountancy, University of Iowa - Department of Accounting, University of Notre Dame - Mendoza College of Business and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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

15.

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

16.

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
Brian Bratten, Preeti Choudhary and Katherine Schipper
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