Research: Accounting


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

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.


Have You Kept Your Auditor Too Long?

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


Temporary Tax Woes

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.