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. His publications appear in leading journals such as Journal of Accounting and Economics, Contemporary Accounting Research, Management Science, The Accounting Review, Review of Accounting Studies, and Accounting, Organizations and Society. Select publications include “Mandatory Disclosures and Opportunism: Evidence from Repurchases” (Journal of Accounting and Economics, 2025), “On the Informativeness of Unexpected Exclusions from Street Earnings” (Contemporary Accounting Research, 2024), “Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts” (Management Science, 2023), “Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality” (Contemporary Accounting Research, 2019), and “Forecasting Taxes: New Evidence from Analysts” (The Accounting Review, 2017). He has received the AAA Auditing Section Best Conference Paper Award (2019), Journal of the American Taxation Association Outstanding Paper Award (2017), Auditing: A Journal of Practice & Theory Best Paper Award (2015), and the inaugural Gatton College Research Excellence Award for Productivity (2017). Bratten’s work has been cited by the SEC and PCAOB in regulatory rules and serves on the editorial board of Accounting Horizons.