Research by Brian Bratten and co-authors examines whether banks’ use of the loan loss provision (LLP) to manage earnings is associated with the extent to which banks hold assets subject to fair value reporting; and the use of an industry specialist auditor.

Gatton faculty Monika Causholli asks, “Does audit quality decline with extended firm tenure, or fees from auditor-provided non-audit services become large?” 

Research from Gatton faculty Brian Bratten and David Hulse used the temporary R&D credit setting to investigate the financial accounting and market consequences of enacting tax law retroactively.