Author Page for Brian Bratten

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:

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 1,077 (20,053)

Citation 23

Abstract:

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

Abstract:

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

Abstract:

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

Abstract:

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:

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

Abstract:

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:

9.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 43 Posted: 27 Nov 2017 Last Revised: 02 Aug 2019

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 165 (185,899)

Citation 1

Abstract:

10.

On the Informativeness of Unexpected Exclusions from Street Earnings

Number of pages: 59 Posted: 24 Oct 2019

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 49 (413,994)

Abstract:

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

Abstract:

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

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:

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

Abstract:

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

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

Brian Bratten

University of Kentucky - Von Allmen School of Accountancy

Associate Professor

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Scholarly Papers (14)

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

Abstract:

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

Abstract:

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

Abstract:

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

Abstract:

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

Abstract:

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Abstract:

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

Abstract:

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

Abstract:

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Abstract:

On the Informativeness of Unexpected Exclusions from Street Earnings

Abstract:

Institutional Ownership and CEO Equity Incentives

Abstract:

Forecasting Taxes: New Evidence from Analysts

Abstract:

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

Abstract:

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

Abstract: