The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors B Bratten, LM Gaynor, L McDaniel, NR Montague, GE Sierra Auditing: A Journal of Practice & Theory 32 (Supplement 1), 7-44, 2013 | 347 | 2013 |
Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue B Bratten, P Choudhary, K Schipper The Accounting Review 88 (4), 1179-1210, 2013 | 180 | 2013 |
Forecasting taxes: New evidence from analysts B Bratten, CA Gleason, SA Larocque, LF Mills The Accounting Review 92 (3), 1-29, 2017 | 146 | 2017 |
Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components B Bratten, M Causholli, U Khan Review of Accounting Studies 21, 280-315, 2016 | 130 | 2016 |
Earnings management: Do firms play “follow the leader”? B Bratten, JL Payne, WB Thomas Contemporary Accounting Research 33 (2), 616-643, 2016 | 98 | 2016 |
Audit firm tenure, bank complexity, and financial reporting quality B Bratten, M Causholli, TC Omer Contemporary Accounting Research 36 (1), 295-325, 2019 | 88 | 2019 |
Fair value exposure, auditor specialization, and banks’ discretionary use of the loan loss provision B Bratten, M Causholli, LA Myers Journal of Accounting, Auditing & Finance 35 (2), 318-348, 2020 | 62 | 2020 |
Overseeing the external audit function: Evidence from audit committees’ reported activities B Bratten, M Causholli, V Sulcaj AUDITING: A Journal of Practice & Theory, 2022 | 33 | 2022 |
The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values B Bratten, R Jennings, CM Schwab Accounting, Organizations and Society 52, 32-49, 2016 | 32 | 2016 |
The effect of using a lattice model to estimate reported option values B Bratten, R Jennings, CM Schwab Contemporary Accounting Research 32 (1), 193-222, 2015 | 28 | 2015 |
Fair value accounting and the predictive ability of earnings: Evidence from the banking industry B Bratten, M Causholli, U Khan Electronic copy available at: http://ssrn. com/abstract 2165996, 2012 | 26 | 2012 |
Fair value accounting, auditor specialization, and earnings management: Evidence from the banking industry B Bratten, M Causholli, LA Myers Social Sci. Res. Network, 1-48, 2013 | 22 | 2013 |
Retroactive tax legislation, reported earnings, and investors' responses to earnings “surprises”: Evidence from R&D credit extensions B Bratten, DS Hulse The Journal of the American Taxation Association 38 (2), 87-109, 2016 | 21 | 2016 |
Institutional ownership and CEO equity incentives B Bratten, Y Xue Journal of Management Accounting Research 29 (3), 55-77, 2017 | 15 | 2017 |
Filling in the GAAPs in individual analysts’ street earnings forecasts B Bratten, S Larocque, TL Yohn Management Science 69 (8), 4790-4809, 2023 | 11 | 2023 |
CEO equity incentives, firm performance, and corporate governance B Bratten, Y Xue, Y Yu University of Kentucky, George Washington University and University of Texas …, 2011 | 7 | 2011 |
Analysts' use of earnings components in predicting future earnings BM Bratten The University of Texas at Austin, 2009 | 7 | 2009 |
Usefulness of fair values in predicting future cash flows and earnings B Bratten, M Causholli, U Khan JEL classification G 21, M41, 2014 | 6 | 2014 |
On the informativeness of unexpected exclusions from street earnings B Bratten, S Larocque, TL Yohn Contemporary Accounting Research 41 (2), 809-841, 2024 | 5 | 2024 |
Forecasting tax expense: New evidence from analysts B Bratten, CA Gleason, S Larocque, LF Mills | 5 | 2015 |