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

    • Email
    • Tel: 859-257-1947
SCHOLARLY PAPERS

15

DOWNLOADS
Rank 9,538

SSRN RANKINGS

Top 9,538

in Total Papers Downloads

5,586

SSRN CITATIONS
Rank 15,399

SSRN RANKINGS

Top 15,399

in Total Papers Citations

52

CROSSREF CITATIONS

18

Scholarly Papers (15)

Actions:
Email selected abstracts
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 1,140 (20,959)
Citation 14

Abstract:

Loading...

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
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 1,126 (21,391)
Citation 27

Abstract:

Loading...

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 771 (36,684)
Citation 6

Abstract:

Loading...

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 705 (41,393)
Citation 11

Abstract:

Loading...

Earnings, Other Comprehensive Income, Fair value, Predictability

5.

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 Kentucky - Von Allmen School of Accountancy
Downloads 473 (69,091)
Citation 4

Abstract:

Loading...

Audit Committees, Audit Quality, Financial Reporting

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 404 (83,475)
Citation 6

Abstract:

Loading...

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 365 (93,866)
Citation 4

Abstract:

Loading...

audit tenure, banking, mandatory rotation, complexity

8.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 47 Posted: 27 Nov 2017 Last Revised: 05 Jun 2020
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 207 (168,915)
Citation 2

Abstract:

Loading...

Analysts, Forecasts, Street vs. GAAP, Exclusions

9.

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 202 (172,856)
Citation 4

Abstract:

Loading...

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

10.

Passive Investment and Share Repurchases

Number of pages: 55 Posted: 18 Jul 2020 Last Revised: 05 Oct 2020
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 193 (181,020)

Abstract:

Loading...

passive investment, stock repurchases, earnings management, firm performance

11.

On the Informativeness of Unexpected Exclusions from Street Earnings

Posted: 24 Oct 2019 Last Revised: 18 Dec 2020
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

Abstract:

Loading...

Analysts, Forecasts, Street vs. GAAP, Exclusions

12.

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

Abstract:

Loading...

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

13.

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 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 University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

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

14.

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

Abstract:

Loading...

R&D credit, earnings expectations, effective tax rates

15.

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

Abstract:

Loading...

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