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Brian Michael Bratten · Study

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Brian Michael Bratten

10 works· latest 2019· 1 institutionscluster: provisionalORCID 0000-0003-3314-5866

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Citations967

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Most cited in this library

The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors2012 · 231 citations
Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue2013 · 153 citations
Forecasting Taxes: New Evidence from Analysts2016 · 132 citations
Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components2016 · 112 citations
Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality2018 · 102 citations

Works

10 shown

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

Auditing A Journal of Practice & Theory·2019·3 authors·Open access

32citations

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Contemporary Accounting Research·2018·3 authors·Open access

102citations

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

Journal of Accounting Auditing & Finance·2017·3 authors·Open access

74citations

Forecasting Taxes: New Evidence from Analysts

The Accounting Review·2016·4 authors

132citations

Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components

Review of Accounting Studies·2016·3 authors·Open access

112citations

Earnings Management: Do Firms Play “Follow the Leader”?

Contemporary Accounting Research·2015·3 authors

80citations

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

Accounting Organizations and Society·2015·3 authors·Open access

27citations

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue

The Accounting Review·2013·3 authors·Open access

153citations

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

Auditing A Journal of Practice & Theory·2012·5 authors·Open access

231citations

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

Contemporary Accounting Research·2011·3 authors·Open access

24citations