Rate My Professor Brian Bratten

Bratten's research focuses on financial accounting and auditing topics, including analysts' forecasts, earnings management, executive compensation, fair value accounting, fundamental analysis, and the information content of GAAP and non-GAAP disclosures. He has published in top-tier journals such as the Journal of Accounting and Economics ("Mandatory Disclosures and Opportunism: Evidence from Repurchases," 2025, with M. Huang, N. T. Jenkins, and H. Xie), Management Science ("Filling in the GAAPs in Individual Analysts' Street Earnings Forecasts," 2023, with S. Larocque and T. L. Yohn), Contemporary Accounting Research ("On the Informativeness of Unexpected Exclusions from Street Earnings," 2024, with S. Larocque and T. Yohn; "Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality," 2019, with M. Causholli and T. C. Omer), The Accounting Review ("Forecasting Taxes: New Evidence from Analysts," 2017, with C. A. Gleason, S. A. Larocque, and L. F. Mills), Accounting, Organizations and Society ("The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values," 2016, with R. Jennings and C. M. Schwab), and Review of Accounting Studies ("Usefulness of Fair Values for Predicting Banks' Future Earnings: Evidence from Other Comprehensive Income and Its Components," 2016, with M. Causholli and U. Khan). Bratten has received the inaugural Gatton College Research Excellence Award for Productivity (2017), Journal of the American Taxation Association Outstanding Paper Award (2017), Auditing Section Best Conference Paper Award (2019), and Financial Accounting and Reporting Section Excellence in Reviewing Award (2018). He serves on the editorial board of Accounting Horizons and other journals.