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Brian M. Bratten, Ph.D. - Publications

Affiliations: 
2009 Accountancy University of Texas at Austin, Austin, Texas, U.S.A. 
Area:
Accounting Business Administration
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12 high-probability publications. We are testing a new system for linking publications to authors. You can help! If you notice any inaccuracies, please sign in and mark papers as correct or incorrect matches. If you identify any major omissions or other inaccuracies in the publication list, please let us know.

Year Citation  Score
2019 Bratten B, Causholli M, Omer TC. Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality: Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality Contemporary Accounting Research. 36: 295-325. DOI: 10.1111/1911-3846.12427  0.447
2017 Bratten B, Xue Y. Institutional Ownership and CEO Equity Incentives Journal of Management Accounting Research. 29: 55-77. DOI: 10.2308/Jmar-51599  0.405
2017 Bratten B, Gleason CA, Larocque SA, Mills LF. Forecasting Taxes: New Evidence from Analysts The Accounting Review. 92: 1-29. DOI: 10.2308/Accr-51557  0.437
2017 Bratten B, Causholli M, Omer TC. Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality Contemporary Accounting Research. 36: 295-325. DOI: 10.2139/Ssrn.2595592  0.404
2017 Bratten B, Causholli M, Myers LA. Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision: Journal of Accounting, Auditing & Finance. 35: 318-348. DOI: 10.2139/Ssrn.2151635  0.462
2016 Bratten B, Hulse DS. Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings “Surprises”: Evidence from R&D Credit Extensions Journal of the American Taxation Association. 38: 87-109. DOI: 10.2308/Atax-51395  0.424
2016 Bratten B, Causholli M, Khan U. Usefulness of Fair Values for Predicting Banks’ Future Earnings: Evidence from Other Comprehensive Income and Its Components Review of Accounting Studies. 21: 280-315. DOI: 10.2139/Ssrn.2165996  0.494
2015 Bratten B, Payne JL, Thomas WB. Earnings Management: Do Firms Play "Follow the Leader"? Contemporary Accounting Research. DOI: 10.1111/1911-3846.12157  0.506
2015 Bratten B, Jennings R, Schwab CM. The effect of using a lattice model to estimate reported option values Contemporary Accounting Research. 32: 193-222. DOI: 10.1111/1911-3846.12067  0.546
2014 Bratten B, Jennings R, Schwab CM. The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values Accounting, Organizations and Society. DOI: 10.1016/J.Aos.2015.09.001  0.557
2013 Bratten B, Gaynor LM, McDaniel LS, Montague NR, Sierra GE. The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors Auditing-a Journal of Practice & Theory. 32: 7-44. DOI: 10.2308/Ajpt-50316  0.455
2013 Bratten B, Choudhary P, Schipper K. Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue Accounting Review. 88: 1179-1210. DOI: 10.2308/Accr-50421  0.379
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