Brian Bratten

University of Kentucky - Von Allmen School of Accountancy

Associate Professor

Lexington, KY 40506

United States

  • University of Kentucky - Von Allmen School of Accountancy

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 9,496

SSRN RANKINGS

Top 9,496

in Total Papers Downloads

4,769

CITATIONS
Rank 26,978

SSRN RANKINGS

Top 26,978

in Total Papers Citations

9

Scholarly Papers (13)

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 1,104 (18,253)
Citation 1

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 1,061 (19,351)
Citation 6

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 739 (32,469)
Citation 1

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 665 (37,503)

Abstract:

Loading...

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 398 (71,772)
Citation 1

Abstract:

Loading...

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 327 (90,024)

Abstract:

Loading...

audit tenure, banking, mandatory rotation, complexity

7.

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 184 (160,850)

Abstract:

Loading...

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

8.

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

Number of pages: 49 Posted: 14 Jan 2019
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 154 (187,762)

Abstract:

Loading...

Audit Committee, Audit Quality, Discretionary Accruals, Market Reaction

9.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 54 Posted: 27 Nov 2017 Last Revised: 22 Aug 2018
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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 137 (206,515)

Abstract:

Loading...

Analysts, Forecasts, Street vs. GAAP, Exclusions

10.

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

11.

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

12.

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

13.

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